Short-term Rentals

Are short-term rentals (e.g., Airbnb) allowed in the City of West Linn?

Yes, as a home occupation business. The homeowner must have a City business license and home occupation permit for the business. Home occupations are regulated by Chapter 37 of the Community Development Code, which requires compliance with 13 operating standards including:

• the owner must reside in the property's primary structure,
• parking must be accommodated onsite, 
• the short-term rental must be secondary to the primary use as a residence, and
• the short-term rental of a home or apartment is not allowed if the owner does not reside in the primary structure.

How is a short-term rental defined?

Short-term rental is defined as occupancy of 30 days or less and are subject the City's transient lodging tax. Long-term rentals over 30 days are not subject to the home occupation regulations or transient lodging tax. Long-term rentals require a business license if renting two or more units.

How many nights a year can a home be rented?

The City's Code does not address the number of nights a home may be rented.

Are there any taxes for short-term rentals due to the City of West Linn?

Yes. Under Ordinance 1725, the City of West Linn imposed a 6% tax rate on all short-term rental receipts. The business can deduct a 5% collection expense from the total taxes due. Taxes are due monthly by the 15th of each month for each prior month's total receipts (e.g., the tax imposed on all March short-term lodging receipts is due by April 15th). Please complete the Lodging Tax Report Form and remit the taxes with your payment. 

Efforts are currently underway to transition the responsibility of collecting this tax to the State of Oregon. Until the transition occurs, please continue to use the form linked above to remit your short-term lodging taxes to the City of West Linn directly.

What if one is operating illegally?

The City's code enforcement program is complaint-driven. City staff does not actively search for illegal short-term rentals but will conduct research/follow-up on any complaint received about an illegally operating short-term rental. To request code enforcement, please call the Non-Emergency Police Dispatch at 503-635-0238.