Temporary rule language in effect until 04/29/2027.
Department of Revenue
Chapter 150
Division 320
PROVISIONS APPLICABLE TO PRIVILEGE TAX
150-320-0042
Consideration Charged
For purposes of section 6 of Oregon Laws 2026, chapter 140, “consideration charged” for taxable stays that begin on or before December 31, 2026, and end on or after January 1, 2027, the effective date of the rate change is imposed separately for of the days of the stay beginning on or before and the days of the stay beginning on or after the effective date of the rate change.
Example: Jane Doe books a stay at a hotel beginning December 25, 2026, and ending January 3, 2027. The hotel charges a rate that covers a daily period that begins in the afternoon of one day and ends during the next calendar day. The days of Jane’s stay from December 25, 2026, and ending January 1, 2027, are taxed at the 1.5 percent rate. The remaining days of her stay, starting with the period that begins on January 1, 2027, and ending on January 3, 2027, are taxed at the 2.75 percent rate.
Statutory/Other Authority: ORS 305.100 & ORS 320.305
Statutes/Other Implemented: ORS 320.305 & Oregon Laws, Chapter 140, Section 6
History:
REV 12-2026, temporary adopt filed 10/29/2026, effective 11/01/2026 through 04/29/2027