Airbnb offers a 'quick reference guide' for prospective Portland hosts on its website, essentially a checklist to get started. It mentions they need to file for a city business license, notify neighbors, file a permit application and get an inspection.Another Airbnb web page notes lodging taxes must be paid to Portland, Multnomah County and the state. It makes no reference to state or federal income taxes on earnings. However, a separate Airbnb handout on taxes encourages hosts to consult a tax professional for reporting their income.
Read more: Why so few Airbnb permits? Could tax avoidance be a reason?