Transient Room Tax

Transient Room Tax

Is Your Property…
Located in the unincorporated areas of Clatsop County?
Rented thirty days or less at a time?
Rented out as a vacation rental only part of the year?

If so, you may be responsible for collecting and remitting Transient Room Tax.

The Clatsop County Board of Commissioners established the Transient Room Tax Ordinance in 1990. It was then amended in 1991 and again in 2004. To see specific exemptions, late filing penalties, interest calculations and other details, please refer to the Room Tax Ordinances:

Ordinance No 90-7
Ordinance No 91-147
Ordinance No 2004-02

Transient Room Tax is collected by Clatsop County for any rentals of rooms or space for lodging outside of city limits for a period of less than 30 consecutive days. Room tax is collected quarterly and is due 15 days after the end of the rental period. The quarterly Transient Room Tax Returns are mailed to the property owner or manager approximately 15 days before the end of the rental periods and are due by the 15th of the following month.

The rental periods and due dates are as follows:

1st Quarter – Jan. 1 through March 31, DUE April 15
2nd Quarter – April 1 throughJune 30, DUE July 15
3rd Quarter – July 1 through Sept. 30, DUE Oct. 15
4th Quarter – Oct. 1 through Dec. 31, DUE Jan. 15

The rate of the tax is 7% of the taxable rents collected for each quarter and the operator of the establishment may withhold 5% of the tax collected to cover the cost of collecting and remitting the tax to the county.

Each rental property must be registered with the county. Once the completed Room Tax Registration Form is received in the Assessment & Taxation Office, a certificate of authority is issued to the operator. This certificate must be displayed at the rental property, and may also be needed to obtain a short-term rental permit.

The short-term rental permit is only for properties located within the Arch Cape Sanitary District. For more information about the short-term rental permit, please contact the Community Development Department.

Information regarding the Oregon State Lodging Tax can be found on the Oregon Department of Revenue website.

HOW TO CONTACT US:

Clatsop County Assessor
820 Exchange Street Suite 210
Astoria, OR 97103

 

When you contact us, please include your name, address, phone number and account number, if possible, plus any other information to assist us with answering your questions.

We are open Monday through Friday from 8:30 a.m. to 5 p.m.