Short-term rentals in Eugene, explained properly.

Eugene Code 3.350(1)(a) requires a registrant to provide all the required registration information; the substantive information is limited to the street address of the short-term rental(s), a local contact name and phone number of a person responsible for the rental, and whether the rental is owner-occupied. The provided information must be kept up to date.

Eugene Code 3.350(1)(b) says the registration required by section (1) must be annually renewed. At the time of annual renewal the registrant must either update the registration information or affirm that all registration information is accurate and up to date. The section does not give a renewal date or fee; the fee schedule hasn't been reviewed yet.

Section 320.305 of the Oregon Revised Statutes (the edition read) imposes a tax of 1.5 percent on any consideration charged for the sale, service or furnishing of transient lodging, computed on the total retail price including all charges other than taxes; the tax becomes due when the occupancy ends, and the collector may withhold a collection reimbursement charge of five percent of the amount collected. The Department of Revenue says the rate is 1.5 percent for stays ending on or before December 31, 2026 and 2.75 percent for consideration charged on or after January 1, 2027, and that receipts and invoices must label the new 1.25 percent as a "nature conservation fee" (Chapter 140, Oregon Laws 2026); the Legislature's overview of House Bill 4134 (2026) says the Act increases the state transient lodging tax and applies the increase to charges occurring on or after January 1, 2027. We haven't reviewed the enrolled text of House Bill 4134, so the 2.75% figure rests on the Department of Revenue page. Transient lodging includes houses, cabins, condominiums, apartment units and other dwelling units used for temporary human occupancy. A dwelling unit used by the general public for fewer than 30 days a year is exempt, but that exemption does not apply to a unit rented out through a platform provided by a transient lodging intermediary; a stay of 30 days or more by the same person is also exempt. Returns and payments for the state are due by the last day of the month after each calendar quarter. Local city and county lodging taxes are shown on each place's page.

Under ORS 320.305, the tax is collected by the transient lodging provider or the transient lodging intermediary that collects the consideration charged for occupancy, or by an intermediary that requires the provider to use a specified third-party entity to collect it (ORS 320.300(12)(c)). A transient lodging intermediary is a person other than the provider that facilitates the retail sale of transient lodging and charges for or collects the consideration, or receives a fee or commission and requires the provider to use a specified third party to collect it. The Department of Revenue says whoever collects payment for the occupancy is responsible for collecting and remitting the tax, and that a host whose bookings are all handled through an intermediary, and will not be handled by the host in the foreseeable future, does not need to complete a return. A collector must give the guest an invoice or receipt that shows the sum of all transient lodging taxes charged (ORS 320.303). For local lodging taxes, ORS 320.360 puts the duty to collect and file on the same provider or intermediary that collects the payment, unless a local charter, ordinance or agreement provides otherwise. The sources read do not name particular platforms; check with the platform and the Department of Revenue.

We reviewed ORS chapter 320 (the transient lodging tax sections, 320.300 to 320.365), the Department of Revenue's Transient Lodging Tax page and the Legislature's overview of 2026 House Bill 4134 (an increase in the state lodging tax). These set a tax and who collects it. They do not license short-term rentals, set zoning, or limit what cities and counties may require; ORS 320.305 says the state tax is in addition to any local transient lodging tax, and the Department of Revenue says cities and counties set their own lodging tax rate. We haven't reviewed Oregon's land-use, landlord-tenant or other chapters, or other 2025 and 2026 bills, so this is a statement about the sources reviewed, not about all Oregon law. A similar bill could be filed in a later session.