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Transient Lodging Tax

  • Transient lodging tax, collected by hotel, motel, and bed and breakfast inn operators from lodging guests, supports the City's General Fund programs, including public safety services.

    Map of hotels/motels under Gresham jurisdiction

    Short-term rentals

    City registration is required for short-term rentals, defined as a portion of a home or entire home that's rented for lodging purposes for a period of up to 30 consecutive nights. These are typically rented through online marketplaces such as Airbnb or VRBO. Get started.

    Registration and taxes

    Operators are required to register within 15 days of operation and must file and pay taxes on a quarterly basis.

    Send registration and tax forms by mail, fax or email to:

    City of Gresham Transient Lodging Program
    Attn. Ann Travers
    1333 NW Eastman Parkway
    Gresham, OR 97030
    Email: Ann.Travers@GreshamOregon.gov
    Phone: 503-618-2325

    Tax due dates

    Payments are due to the City on the last day of the month following each quarter.

    • First Quarter (July-September): payment due Oct. 31; payment delinquent Nov. 1
    • Second Quarter (October-December): payment due Jan. 31; payment delinquent Feb. 1
    • Third Quarter (January-March): payment due April 30; payment delinquent May 1
    • Fourth Quarter (April-June): payment due July 31; payment delinquent Aug. 1

    Returns and payments

    • Transient lodging providers and transient lodging intermediaries must collect and remit the City of Gresham transient lodging tax.
    • If you collect payment from lodging customers, you're responsible for collecting and remitting the tax and filing a return.
    • If you use a transient lodging intermediary, you are responsible for collecting and remitting the tax if they do not.

    Additional service fees and charges

    If a separate fee is charged for a service and the service is not optional, or if the value of a service is included in the standard lodging rate, the amount charged for the service is subject to the City of Gresham lodging tax.

    Examples of fees for non-optional services include but are not limited to:

    • Cleaning service
    • Pet charges
    • Extra bed
    • Booking service and processing fees

    Examples of services that are included in the standard lodging rate include but are not limited to: free breakfast and free transportation to the airport.

    If a separate fee is charged for a service and the service is optional, that fee is not subject to the City of Gresham lodging tax. Examples of optional services include but are not limited to:

    • Pay-per-view movies
    • Room service
    • Use of an honor bar
    • Restaurant meals charged to the room

    Late charges

    • First penalty: An additional 10% of the tax amount will be charged if payment is not made before the due date.
    • Second penalty: In addition to the first penalty, interest and amount of the tax, if payment is not made within 30 days after the delinquent date, 15% of the amount of the tax shall be due.
    • Additional fees and charges could apply. See Gresham Revised Code, Chapter 9, Article 9.60.080¬†and Chapter 2.92.

    Gresham Revised Code

    Transient lodging tax information is in the Gresham Revised Code, Chapter 9, Article 9.60.

    Contact us

    Transient lodging compliance: 503-618-2325 or Ann.Travers@GreshamOregon.gov