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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

    A short-term rental is a rented space for a period of 30 consecutive days or less, counting portions of days as full days. Operators of short-term room rentals are subject to:

    • Registration within 15 days of operation
    • Transient lodging tax
    • Quarterly tax remittance

    Special use review

    • Short-term rentals in a residential district are subject to a special use review per Development Code Section 8.0113. 
    • A bed and breakfast inn is defined as “a structure occupied as a single-family residence in which sleeping rooms…are provided on a daily or weekly basis for a fee.”

    Process and forms for short-term rentals

    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
    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

    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 6.080 and Chapter 2.92.

    Gresham Revised Code

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

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