Transient Room Tax Forms
These tax dollars are collected under the authority of the County’s Transient Room Tax Ordinance, to be used for the promotion and development of tourism and visitor programs for Clackamas County. The amount of tax dollars available for any given period, typically $1.8M annually, varies with the lodging occupancy rate.
The CCTCA is responsible to develop and promote tourism for the County. By increasing the number of new and repeat visitors to the County, we increase the amount of money visitors spend in our area, and thus contribute to economic development and local vitality. The CCTCA is overseen by the Clackamas County Tourism Development Council (CCTDC) which consists of nine members appointed by the Clackamas County Board of Commissioners. The Council oversees and directs the programs and operations of the CCTCA staff.
The Certificate Number
This number can be found on the top left corner of the “Transient Occupancy Registration Certificate”.
Business Name and Address: That which is stated on the registration form.
Location Name: Name and physical location of the hotel/motel.
Period Covered: Dates of the tax collection period (should be the first day of the month to the last day of the month).
- Gross Cash Receipts (Net of Bank Credit Card Fee): Total of all receipts after deducting the bank fee for Bank Credit Card usage.
- Any person for more than thirty (30) successive calendar days;(a person who pays for lodging on a monthly basis, irrespective of the number of days in such month, shall not be deemed a transient);
- Any person whose rent is of a value of less than $10.00 per day;
- Any person who rents a private home, vacation cabin, or like facility from any owner who personally rents such facilities incidentally to his own use thereof;
- Any occupant whose rent is paid for hospital room or to a medical clinic, convalescent home or home for aged people; or
- Employees, officials or agents of the U.S. Government occupying a hotel in the course of official business.
As stated in Section 8.02.060 of the ordinance: “No tax imposed under this Chapter shall be imposed upon:”
- Less Total Exempt Receipts: combine the totals of lines 1A, 1B and 1C. Show this amount in the right column next to line 2. This amount is to be deducted from line 1.
- Taxable Receipts: The balance of line 1 “Gross Cash Receipts” after deducting line 2 “Less Total Exempt Receipts”.
- Total Room Tax for this Period (6% of line 3): Multiply line 3 by 6% and enter the computation in the space for line 4.
- Less Operator Retainage (5% of line 4):
If the Operator has complied with the terms of this ordinance (8.02.080).and particularly the provisions of this section relating to prompt payment of taxes due and payable to the Tax Administrator, he shall be permitted to deduct as a personal collection expense five percent (5%) of the amount of the taxes collected as shown by the return mentioned in of this section.
Line 4 shows the total room tax due and payable as based upon 6% of the Taxable receipts. Five percent (5%) of this six percent (6%) tax is to be retained by the operator, as long as the payment is postmarked by the end of the month due. DO NOT REMIT THIS AMOUNT.
- Total Tax Due for Month: The balance owing to the Tax Administrator. This amount reflects the balance of tax collected after deducting the five percent (5%) operator retainage (shown on line 6) from line 4 “Total Room Tax for this Period”.
- Penalty: 8.02.090 explains in detail the amount of penalties imposed and under what conditions. The figure to be shown in the column for line 8 is to be added to line 7. Enter 0 if there is no penalty to be imposed.
- Interest: The interest rate is explained in section D. of 8.02.090. Fill in the amount of interest imposed, if applicable.
- Adjustment from Prior Period: If it is determined by the Tax Administrator that the amount of tax has, in previous months, been over or under paid, fill in that amount to either deduct or add to the total tax due (show on line 7).
- Total Amount Remitted: This amount is to reflect the final balance of the total tax due after adding penalties and interest to the amount of line 7 and adding or subtracting any adjustments shown on line 10. PLEASE MAKE CHECKS PAYABLE IN THIS AMOUNT TO CLACKAMAS COUNTY.
County Code Title 8.02 (PDF)