Motor vehicle rental businesses are required to pay a $50 registration fee and collect a 17% tax on the gross motor vehicle rental cost.

  • 14.5% of the taxes collected are used for the Multnomah County General Fund. 
  • 2.5% of the taxes collected go to fund the Visitor Facilities Fund to pay for and secure debt services. 

Filing and remittance is due quarterly and must be paid within 30 days of quarter end (1/31, 4/30, 7/31, and 10/31). 

Exemptions include rentals used by the federal government and rentals that are for replacing a vehicle that is undergoing repairs. 

Chapter 11.300 Motor Vehicle Tax Code

In February 2020 Multnomah County Commissioners adopted a change to the Motor Vehicle Rental Tax Chapter 11.300 to include vehicle sharing businesses. 


Phone: (503) 988-2323