Transient Lodging Tax

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

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.

For more information, visit our frequently asked questions page.