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This tax is paid by people staying overnight in all Clackamas County lodging establishments/transient lodging for a period of up to 30 consecutive calendar days (Transient Lodging Tax Ordinance 8.02). Operators or intermediaries renting transient lodging, must register with the county and collect a 6% tax from occupants.
Transient lodging includes, but is not limited to:
- hotels, motels, inns
- bed and breakfasts
- space in mobile home or trailer parks
- spaces used for parking recreational vehicles or erecting tents during periods of human occupancy
- tourist homes
- private homes
- vacation homes
- condominiums
- hostels
- studio hotels
- lodging houses
- rooming houses
- apartments
- public or private dormitories
- fraternities and sororities
- public or private clubs
- similar occupied structures or portions of the above
Register
Transient Lodging Tax Registration Form
Operators of new transient lodging or current operators changing ownership or lodging name, must complete and submit this form.
Incomplete forms will be returned and will delay processing your registration. Once received, we will process your form and you will receive a welcome packet in the mail within ten (10) business days.
Monthly reports and payments
Reporting and payment must be postmarked on or before the 15th of each month for the preceding month’s taxes. Payment is delinquent if not postmarked by the last day of the month in which the tax is due. Penalties and interest will accrue.
Please include your Registration Certificate Number and month you are remitting for on your check. Your registration number is located in the upper left corner of your Certificate of Authority.
- On-time Form e-pay | by check
Operators submit this form to report taxes collected. - Delinquent Form e-pay | by check
Operators submit this form for delinquent reporting. - Online Travel Company Log
Operators submit this form listing rents received from OTCs and Booking Agents. - Intermediary (On-time) Form
OTC and Booking Agents submit this form to report taxes collected. - Intermediary (Delinquent) Form
OTC and Booking Agents submit this form for delinquent reporting. - Government Exemption Form
Operators complete this form and provide supporting documentation when reporting Government Employee exemption.
Mail all paperwork to:
Clackamas County Finance Department
2051 Kaen Road
Oregon City, OR 97045
or email tlt@clackamas.us.
This tax directly benefits the businesses providing lodging, tourism, and visitor services in Clackamas County. It supports advertising and marketing as well as tourism planning and development to contribute to positive experiences for regional visitors.
Visitor-related businesses receive business and event listings on Clackamas County Tourism and Cultural Affairs website and other benefits, such as attractive ad-buy rates in publications and leads from domestic and international travel trade shows.
This tax also supports the annual Clackamas County Fair, a premier summer event celebrating and promoting the rural history and present-day agricultural industries in the county. The Fair is located in Canby, Oregon, at the Clackamas County Events Center. The Fair receives about $400,000 each year from the tax.
