Short Term Rentals

Short Term Rental License Application & Other Forms

• License and Zoning questions can be directed to planning@cityofhoodriver.gov
• Tax questions can be directed to trtreturns@cityofhoodriver.gov

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Short Term Rental News Items

Ordinance 2055– Updating Transient Lodging Tax Code, Takes Effect September 24th (09/09/2020)

What is Changing?
• All booking intermediaries that are not already remitting local City of Hood River taxes on behalf of their customers are now jointly and severally liable for remitting tax on the reservations made through their online platforms. HomeAway.com/VRBO began collecting and remitting in 2018.  AirBnB has registered to begin tax collection and remittance on the 24th.
• Important: Because the law takes effect part-way through a tax reporting period, look closely at owners statements to confirm what amount your booking intermediary is reporting on your behalf.  This will help avoid double payments and the need for revised tax returns.

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.

• There is no change for HomeAway.com/VRBO customers associated with Ordinance 2055 as this company has been remitting local tax since 2018

 

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.

Proposed HRMC Chapter 5.09 – Clean

Proposed HRMC Chapter 5.09 – Track Changes with Annotations

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)

Next Steps:

Please send comments on the proposed code updates to w.norris@cityofhoodriver.gov.  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.

 

 

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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 (“Grandfathered”)	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	X	5-Year Exemption
Safety Inspection	X	X	X	X
Operating License	X	X	X	X
Register  with  County Assessor	X	X	X	X

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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:

Download an Archived Legislative History of Short Term Rentals

Related Documents: