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Finance

Transient Lodging Tax

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

Register

Transient Lodging Tax Registration Form (PDF)
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.

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.

Frequently Asked Questions

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 for more information.

How do I register my transient lodging?

Download the Transient Lodging Tax Registration form (PDF). 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  tlt@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.

I have no gross cash receipts to report. What do I do?

To remain in compliance with the Transient Lodging Tax Ordinance 8.02 (PDF) your signed Monthly Transient Lodging Tax Report is still due. You can print, scan and email to tlt@clackamas.us or mail to:

Clackamas County Finance Department
2051 Kaen Road
Oregon City, OR 97045

Can I remit the tax electronically?

Yes! To pay electronically, fill out either the On-Time Form or Delinquent Form.

 

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 (PDF). Complete in full, sign and date. You can print, scan and email to tlt@clackamas.us or send to:

Clackamas County Finance Department
2051 Kaen Road
Oregon City, OR 97045

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 tlt@clackamas.us or 503-742-5462 for additional questions.

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

Please contact planning at zoningInfo@clackamas.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 collecting the tax at all. The information provided and all identities are strictly confidential and are not shared or disclosed. Please send email to tlt@clackamas.us. You may also send information to: 

Clackamas County Finance Department
ATTN: Transient Lodging Tax
2051 Kaen Road
Oregon City, OR 97045

Public Service Building

Phone:503-742-5400
Fax:503-742-5401

2051 Kaen Road Oregon City, OR 97045

Office Hours:

Monday to Thursday
7 a.m. to 6 p.m.