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Transient Room Tax Facts

Clackamas County funds visitor services, tourism development, promotion, and marketing efforts through a 1992 voter-approved Transient Room Tax Ordinance (TRT). This 6% lodging tax applies to rents exceeding $15 per day paid by patrons of motel, hotel, camping at campgrounds and events, vacation home rentals, private club facilities and other types of lodgings.

Who Pays the Tax?

This tax is paid by people who stay in all Clackamas County accommodations (see list above). All lodging businesses are required to register and collect the tax. This includes, but is not limited to, homeowners operating B&Bs and homeowners renting vacation properties and collecting revenue as a business. The tax is collected county-wide, in both the unincorporated County and within the boundaries of incorporated cities. Cities in the County may impose their own separate tax which is also collected from patrons by lodging operators and remitted directly to that city. The Clackamas County lodging tax is set at 6%; city tax rates may vary. The State of Oregon also imposes a similar tax at a rate of 1% of lodging cost which is collected throughout the state of Oregon by lodging operators and remitted directly to the State of Oregon. Lodging tax collected by operators are the property of the taxing entity. The Clackamas County Finance Department is available to help you with any questions you have regarding completion of Registration and Reporting forms. Penalties and interest apply for tax payment delinquencies and failure to register for Transient Occupancy Certification.

What does this 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. A 9-member citizens’ Tourism Development Council (TDC) oversees the development of a tourism business plan and allocates tax proceeds to fund tourism programs and projects. The business plan guides TDC in making expenditures of tax funds, ensures coordination of efforts for efficiency and overall vision for Tourism work, including development of the Meetings’ Market, Visitor Information Services, and promotion of special events and festivals. Clackamas County Tourism & Cultural Affairs is available to assist with marketing and promotional opportunities as soon as your business is registered for TRT.

What Other Uses does the Transient Room Taz Support?

The annual Clackamas County Fair, a premier summer event celebrating and promoting the rural history and present-day agricultural industries in the County, 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.

Would You Like to Know More?

Please contact the Clackamas County Finance Department at (503) 742-5400 or via email at marcg@co.clackamas.or.us

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