Transient Lodging Tax (TLT)

Effective January 1, 2014, each person or business that collects payment for transient lodging located in Tillamook County (unless exempt) is required to register, collect the tax, and file quarterly returns. 

Transient lodging includes:

  • Hotels, motels, resorts, and inns
  • Bed and breakfast facilities
  • Cabins, lodges, houseboats, and guest ranches
  • Vacation rental houses, apartments, and condominiums
  • RV sites in RV parks or campgrounds
  • Tent sites and yurts in private and public campgrounds
  • Any other dwelling unit, or portion thereof, used for temporary overnight stays

The transient lodging tax applies to total rent and non-optional fees (other than taxes) collected from guests. The Tillamook County TLT rates are:

  • 10% for unincorporated properties
  • 1% for incorporated properties

The State of Oregon and the incorporated cities within Tillamook County impose separate lodging taxes. Contact city and state authorities for registration and filing requirements.

To learn more, see the information links below.

You may also need to obtain a Short Term Rental Permit - Short Term Rental Information.

 

 

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