Oregon permit and tax-transition worksheet
RentalCalcs ยท Sources reviewed October 18, 2026. Manual planning aid; no automatic calculations, saved entries or legal approval. Print this page or save as PDF using your browser. Print pagination depends on your settings.
Record only property and business evidence. Do not enter guest personal details. This page does not submit your entries; retain your own copy.
Operating model and parcel
Address; city or unincorporated county; resident room rental versus whole-house; stay length.
Portland resident test, if relevant
Resident evidence for 270 days; Type A or B; approved bedrooms and capacity; neighborhood notice; renewal.
Bend purchase file, if relevant
Permit classification and original application/approval date; spacing determination; transfer answer; new operating license; proof of use.
Coastal availability, if relevant
Issuing city/county; region; waitlist and permit-cap observation date; inspection/septic and transfer answer.
2026 versus 2027 state-tax example
Assume a $1,000 fully taxable charge within each rate period: $15 at 1.5%; $27.50 at 2.75%; increase $12.50. Guest tax before collection allowance; excludes local tax and transition-spanning stays/deposits.
Your taxable charges
Lodging; mandatory cleaning/other fees; exemptions and evidence; stay end and charge dates. Ask DOR about cross-year deposits/stays.
Collection and return file
Payment collector per channel; state/local rates and agencies; intermediary proof; direct-booking registration; quarterly/other return dates.
Sources and limitations
Review dates differ from legal effective dates. Recheck current agency instructions, local jurisdiction, insurance and tax-account status before acting.