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Transient Lodging Tax (TLT) FAQ

Who pays the Transient Lodging Tax?

This tax is paid by transient’s 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).

Is my lodging establishment/transient lodging included?

Lodging establishments/transient lodging include, but are not limited to, any hotel, motel, inn, bed and breakfast, space in mobile home or trailer parks, spaces used for parking recreational vehicles or erecting tents during periods of human occupancy, tourist home, private home, vacation home, condominium, hostel, studio hotel, lodging house, rooming house, apartment house, public or private dormitory, fraternity, sorority, public or private club, or similar structure or portions thereof so occupied.

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What does the Transient Lodging Tax support?

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 maximize the positive experience of regional visitors. Visitor-related businesses receive business and events’ listings on Clackamas County Tourism’s website, and other benefits such as attractive ad-buy rates in visitor-targeted 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, and is located in Canby, Oregon at the Clackamas County Events Center. It is a direct recipient of about $400,000 annually from the tax, and showcases farming, agriculture, food preserving, gardening and crafts as well as providing an event center to host rodeos, a family-friendly fair experience each August and numerous other events.

How do I find information on Clackamas County Tourism & Cultural Affairs (CCTCA)?

Clackamas County Tourism & Cultural Affairs is the destination marketing organization for Clackamas County and is funded by the Transient Lodging Tax. Please visit their website at https://www.mthoodterritory.com/ for more information.

How do I register my transient lodging?

Click here for the Transient Lodging Tax Registration form. Complete each section, sign, date and send to: Clackamas County Finance Department, 2051 Kaen Road, Oregon City, OR 97045. You may also print form, scan and email to: atinnon@clackamas.us. Note, incomplete forms will be returned and will delay processing your registration. Once received, your registration will be processed and you will receive your ‘Welcome Packet’ in the mail within ten (10) business days.

What is my Registration Certificate Number?

Your Registration Certificate Number is the number assigned to you once you are registered. This number is located on your Certificate of Authority, in the upper left corner.

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How much is the tax?

Clackamas County’s tax is 6% of your gross cash receipts, less applicable exemptions. [See Transient Lodging Tax Ordinance 8.02.020]. Clackamas County’s tax is separate from and/or in addition to any applicable local or State taxes.

How do I report the taxes I have collected?

Each registered operator must complete and sign the Monthly Transient Lodging Tax report. Reporting and payment must be postmarked on or before the 15th of each month, for the preceding month’s taxes. Click here for Transient Lodging Tax Payment Due Date Schedule. Reporting and payment can be mailed to: Clackamas County Finance Department, 2051 Kaen Road, Oregon City, OR 97045.

Once I collect the tax, who do I remit it to?

The tax collected or accrued by the operator constitutes a debt owed by the operator to Clackamas County. Taxes are payable and mailed to: Clackamas County Finance Department, 2051 Kaen Road, Oregon City, OR 97045. Please include your Registration Certificate Number and month you are remitting for on your check. NOTE: Clackamas County’s lodging tax is in addition to and separate from the State of Oregon or any other local authority’s tax.

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How often do I have to remit?

Reporting and/or payment are due monthly on or before the 15th of each month, for the preceding month’s taxes. The postmark shall be considered the date of delivery. Click here for the Transient Lodging Tax Payment Due Date Schedule.

I have no gross cash receipts to report, what do I do?

To remain in compliance with the Transient Lodging Tax Ordinance 8.02 your signed Monthly Transient Lodging Tax Report is still due. You can print, scan and email to atinnon@clackamas.us or mail to: Clackamas County Finance Department, 2051 Kaen Road, Oregon City, OR 97045.

When is payment considered delinquent?

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 complete the appropriate monthly report when delinquent.

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Can I remit the tax electronically?

Currently, Clackamas County does not have an option for electronic payment. Taxes are payable and mailed to Clackamas County Finance Department, 2051 Kaen Road, Oregon City, OR 97045.

My transient lodging is registered, but my contact information has changed. How do I update this?

You will need to complete a new Transient Lodging Tax registration form. Complete in full, sign and date. You can print, scan and email to atinnon@clackamas.us or send to Clackamas County Finance Department, 2051 Kaen Road, Oregon City, OR 97045.

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I am no longer providing transient lodging or have sold my property, what do I need to do?

You can send a letter including the business name and address, lodging name and address and date of closure. Your Certificate of Authority must be surrendered immediately upon cessation of your business. Payment and/or reporting for your final months collections are due immediately. Additionally, your account must be current. Any outstanding balances must be paid in full. Please contact the Finance Department at atinnon@clackamas.us or 503-742-5462 for additional questions.

How do I find information about zoning/planning/land use?

Please contact planning at ZoningInfo@co.clackamas.or.us or by phone at 503-742-4500.

I know of someone renting transient lodging but is not collecting and/or remitting taxes, can I report them?

Yes. You can confidentially report anyone believed to be collecting the tax, but not remitting or not collecting the tax at all. The information provided and all identities are strictly kept confidential and are not shared or disclosed. Please send email to TLTInformation@clackamas.us. You may also send information to: Clackamas County Finance Department, 2051 Kaen Road, Oregon City, OR 97045 ATTN: Transient Lodging Tax.

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I have additional questions, who do I contact?

Please contact the Clackamas County Finance Department at 503-742-5462 or atinnon@clackamas.us

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Public Services Building

Finance

Phone number 503-742-5400
Fax: 503-742-5401
Address 2051 Kaen Road
Oregon City, OR 97045
map
Hours Monday to Thursday
7 a.m. to 6 p.m.