Portland: a resident is part of the accessory-rental model
Both accessory short-term rental paths require a long-term resident living at the property at least 270 days per calendar year. Type A covers up to two bedrooms and five overnight guests; Type B covers three to five bedrooms and requires conditional-use review.
One or two guest bedrooms
Check the Type A application and safety requirements. A manager can be designated, but the qualifying resident is still required.
Three to five guest bedrooms
Investigate Type B conditional use before advertising. Do not stretch a Type A approval by describing additional sleeping rooms as a different amenity.
Sources: Portland application types and Type A operating rules. Certain lawful commercial transient-lodging uses follow a different path.
An empty investment unit is not eligible merely because its owner lives elsewhere in Portland. For multi-unit sites, ADUs and detached spaces, submit the actual plan and resident arrangement to the city; an accessory-rental approval is specific to the permitted use.
Portland: keep the approval, listing and renewal aligned
A Type A permit has a two-year term. Renewal includes renewed agreement to the rules and evidence that neighborhood notification was completed again. Business registration and transient lodging tax duties are separate from the permit.
- Include the permit number in advertising and post it in the dwelling.
- Keep advertised bedrooms and guest capacity within the approval.
- Maintain smoke/CO safety requirements and the required transaction records.
- Do not use the accessory-rental permission for paid commercial meetings or events.
Source: Portland Type A requirements. Check current inspection and fee instructions for the building before applying.
The city’s registry distinguishes issued permits from complete applications in review and other authorized lodging. Check the exact record and status. Portland describes a limited route to hosting while a complete application is in review; that is not permission to list without submitting a complete application.
Source: Portland STR registry explanation.
Bend: check the map before paying application costs
Bend requires land-use review and an operating license for many short-term rental models. New Type II whole-house rentals in the covered residential and Mixed Use Riverfront areas outside the Old Mill District face 500-foot separation. The city measures from property boundaries, not front doors.
Use the official eligibility map as a screening aid, then ask Planning to confirm the parcel, zoning and STR type. The city page uses slightly different descriptions of the annual-use boundary; use its 2026 type-designation handout and written determination for an edge case around 29/30 days or four rental periods.
Sources: Bend eligibility and official map; 2026 STR type-designation guide. Map results are guidance, not approval. Association restrictions remain independent.
Bend also adds a transportation-fee supplement to new and renewed operating licenses. Price the current land-use application, license, supplement and any corrective work separately; a license fee is not the full cost to open.
Bend: an older permit can change the purchase decision
For STR permit applications filed after April 15, 2015, Bend says the land-use approval is owner-specific and becomes void on sale or transfer. The older Vacation Home Rental approvals can run with the land; documented legal nonconforming uses can also have a different path.
The operating license does not transfer. For a qualifying older approval, the buyer must obtain a new operating license within 60 days. Obtain the actual original approval and city confirmation; a seller’s shorthand description of “grandfathered” is not enough.
Source: Bend sale/transfer and Vacation Home Rental FAQs. The page refers to applications submitted on or before April 15 in one place and approvals before April 15 in another; ask the city to classify a boundary-date file.
Annual operating renewal requires safety/neighbor documents and proof of use, generally at least one short-term night in the licensed year. A qualifying 12-month residential lease has a limited renewal exception. Missing renewal deadlines can also void the land-use permit.
Source: Bend operating-license renewal requirements. Build the renewal file before expiration rather than planning around a late window.
Lincoln County: coastal mailing names do not settle licensing
Lincoln County’s Sheriff administers STR licenses for unincorporated county properties. Its official program publishes regional license limits, waitlists and lottery results, including an August 2026 list. A listing called “Lincoln City” or “Newport” does not prove the parcel lies within that city.
- Confirm city versus unincorporated jurisdiction from the parcel.
- For a county property, check the relevant region’s license availability and current waitlist instructions.
- Ask about permitted occupancy, septic capacity, inspection conditions, renewal and what happens at a sale.
Source: Lincoln County STR licensing, limits and dated lists. A county waitlist is not a timetable, and the county program does not establish city permission.
Keep any purchase contingency tied to the agency’s written answer. The guide does not assume transferability, an available license or an approval duration where the individual property has not been reviewed.
Oregon lodging tax changes on January 1, 2027
Oregon DOR posts a 1.5% state lodging tax for stays ending on or before December 31, 2026. For consideration charged on or after January 1, 2027, it posts 2.75%, including a new 1.25% component labeled “nature conservation fee.” This increase is enacted, not a proposal.
Source: Oregon DOR current rate-transition notice, citing Chapter 140, Oregon Laws 2026. Ask DOR how to treat a deposit or stay crossing the transition; this guide does not invent a split-stay allocation rule.
Local city/county lodging taxes are additional. Some are administered by DOR and others by the locality. Verify the address, collection agency and local exemption rules instead of treating the state rate as the total guest charge.
State tax applies to mandatory service charges, including required cleaning charges. A 30-consecutive-day stay and the narrow fewer-than-30-rental-days annual exemption are different tests; intermediary rentals do not qualify for that annual exemption.
Sources: DOR fees and exemptions; ORS 320.300–.350. State exemptions do not automatically establish local exemption or change the zoning classification.
Reconcile the state tax and the payment channel
- 2026 · $1,000 × 1.5%
- $15
- 2027 · $1,000 × 2.75%
- $27.50
- Increase in state guest tax
- $12.50
Assumes the entire taxable charge falls within the stated rate period, no exemption, and no local tax. It compares guest tax collected before any authorized collection allowance; it is not the remittance amount or a forecast of host profit.
Original arithmetic using DOR’s dated rates. The example excludes transition-spanning deposits and stays.
The party collecting the lodging payment is responsible for state collection and remittance. DOR says a provider whose bookings are all handled by an intermediary, with none planned directly, need not file a state return. A host taking payment directly must register/file; ordinary state returns are quarterly, due at the end of the following month, with weekend/holiday adjustments.
Source: DOR tax responsibility, returns and intermediary-only FAQ. Confirm existing-account status and locally administered returns separately. See Bend’s room-tax instructions for that city’s reporting layer.
Oregon questions before buying or adding direct bookings
Can a Portland manager substitute for a resident?
No. The accessory-rental paths require a qualifying resident. Management is a separate operational role; check the unit arrangement with the city.
Does a Bend tax account prove the land-use permit transfers?
No. Obtain the original land-use approval, its date and classification, the current operating license and a written city transfer determination. Tax payment alone establishes none of those.
Can a direct reservation use the same tax settings as a platform?
Only after verifying the taxable base, current state/local rates, remitter and returns. Review insurance, license advertising and mandatory charges too. Save the agency answer with the channel ledger.
Oregon approval and tax-transition worksheet
Use this free, printable worksheet to record the evidence for your property and work through the example with your own assumptions. It is a manual planning aid, not an application or automatic eligibility decision.
Open the printable Oregon worksheetPrint from your browser or save as PDF. No account or email is needed; entries are not submitted or saved by this site. Recheck the linked agencies before acting on an old copy.
Local guides & next steps
Existing city summaries have their own review dates. Use them to find the local program, then confirm the current rules and your address with the issuing agency.
Once the use is permitted, test ordinary and slow-season bookings, owner-use nights, cleaning per turnover, management, insurance and reserves. The single-family calculator can help compare a longer-term rental alternative using that model’s own rent and costs. It does not determine short-term rental eligibility.
Return to the state laws directory. This guide covers selected jurisdictions, not every municipality in Oregon.
Primary sources sit beside material claims. October 18, 2026 is the source-review date, not the effective date of every rule. General information; obtain an address-specific legal or tax determination where needed.
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