Who is subject to the tax? 

Motor vehicle rental businesses are required to pay a $50 registration fee and collect a 17% tax on the gross motor vehicle rental cost. Motor vehicle rental companies located outside of Multnomah County, but have pickup or delivery within the County are subject to the Motor Vehicle Rental Tax. 

  • 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). 


  • Rentals over 30 days
  • Gross weight over 24,000 pounds 
  • Government rentals 
  • Rentals to replace vehicles being repaired or serviced                                                                                                                                                                                                                                                         

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. 

Contact: multco.treasury@multco.us 

Phone: (503) 988-2323