Short Term Rental License Application & Other Forms
- License and Zoning questions can be directed to firstname.lastname@example.org
- Tax questions can be directed to email@example.com
Short Term Rental News Items
Proposed Transient Lodging Tax Code Update (07/28/2020)
After the passage of Oregon House Bill 4120 (2018) HomeAway.com/VRBO began collecting/remitting lodging taxes locally. AirBnB asserted that until Hood River’s local code aligns with the HB 4120 (2018) their company does not have authority to collect within the City. This has created a confusing situation for Short-term Rental operators that advertise on both platforms.
City staff have drafted a code update modeled after Corvallis and Portland to have AirBnB start collecting/remitting tax in the City. Links to the updated chapter are below. AirBnB representatives have reviewed the language and confirmed that it is sufficient for their company to begin tax collection/remittance. A letter from the company commenting on the changes is available HERE.
While the primary objective of the code modifications is AirBnB’s tax collection/remittance, Hood River’s “Hotel Tax” chapter was last modified in 1996 and is in need of several other modifications. These include:
- Updating title to more appropriate “Transient Lodging Tax”
- Incorporating gender neutral references
- Substitution of plain language where possible
- Authorizing electronic filing (previously specified only mail or in-person)
- Removing provision for a filing extension which has never been utilized and doesn’t make sense given the small sums involved
- Capitalizing all defined terms
- Directs legal action to Local or State, rather than Federal, courts
- Adds boilerplate City enforcement language used elsewhere in the City’s code (referencing Civil Enforcement chapter 1.10)
Please send comments on the proposed code updates to firstname.lastname@example.org. Comments will be considered and the proposed code update modified accordingly. A final Ordinance will then be drafted for Public Hearing and consideration by the City Council.
New Fully Online Tax Filing Now Available
The City of Hood River is now offering a completely electronic and online method to pay and file your Transient Room Tax returns. The new system will look very familiar to property owners that already pay their Hood River Utility Bills online because it is the same payment portal. The new system replaces the need to print and mail or email PDF documents.
New users will need to obtain their unique reporting PIN from the Finance Department by calling (541)387-5260. Once you have your PIN, download the step-by-step user guide and access the link to the new system pasted below.
HB 4120(2018) Requiring Booking Intermediaries to Remit Takes Effect
Oregon House Bill 4120 (2018) was enacted in the most recent legislative session and takes effect July 1, 2018. The bill makes explicit that all booking intermediaries (including AirBnB & HomeAway.com) must remit local transient lodging tax.
What is Changing?
• Beginning July 1st, 2018, all booking intermediaries are jointly and severally liable for remitting tax on the reservations made through their online platforms. HomeAway.com has recently reached out to the City to register, but AirBnB has not (yet).
• Important: The law does not exempt local property owners from their tax liability if the intermediary does not comply.
What is Not Changing?
• All transient lodging tax certificate holders (or their authorized property managers acting on their behalf) must continue to file monthly tax returns. If a booking intermediary has remitted on behalf of the property, the taxable revenue from the intermediary is reported in box 2c of the tax return and detailed on the second page of the return titled, “Report of Gross Receipts from Transient Lodging Intermediaries”. This is how local hotels that use booking intermediaries like Expedia, Hotels.com, and Priceline have always reported.
Short Term Rental Rules at a Glance
The following matrix is intended to explain how the adopted regulations apply in different zoning districts:
|Zones R-1, R-2, & R-3||Zones C-1 & C-2|
|X = Required||New Short-term Rental||Verified Prior Existing
Non-Conforming Short-term Rental
|New Short-term Rental||Verified Prior Existing
Non-Conforming Short-term Rental (“Grandfathered”)
|Primary residence||X||7-Year Exemption, Rental nights capped at maximum that actually occurred in any one calendar year 2013, 2014, 2015, or 2016 through Oct. 13th||N/A||N/A|
|90 days/ year limit||X||N/A||N/A|
|Required Parking||X||5-Year Exemption,
subject to the caps described above
|Register with County Assessor||X||X||X||X|
Legislative History of Short Term Rentals in Hood River
Archived documentation of the STR code development, draft zoning regulations, City Council meetings, work sessions and hearings on Title 17 Zoning Regulations can be downloaded below: