Skip to main content
CityRuleLookup
Key FactsOrdinance TextFull BreakdownViolationsFAQSourcesMore in Clackamas County

Clackamas County, OR Hotels & Lodging: Transient Occupancy Tax (2026)

Some Restrictions
Compiled from the official code textEditor Martyn O'NeillLast verified September 2026

Key Facts

Tax rate
6% of rent charged
Covered stay length
30 consecutive days or less
Exempt rent threshold
under $15.01 per day
Return due date
15th of following month
Operator collection credit
5% of tax collected
Enforcing office
County Tax Administrator
Original delinquency penalty
10% of tax due

Summary

Clackamas County taxes short stays: any hotel, motel, bed and breakfast, or short-term rental in the unincorporated county must collect a 6 percent room tax on rent charged for occupancy of 30 days or less. Operators register with the county Tax Administrator, collect the tax at checkout or each installment, and remit it monthly. Stays over 30 days and rent under $15.01 a night are exempt.

These county ordinances apply to unincorporated areas of Clackamas County. Incorporated cities within the county may have their own rules that take precedence over county-level regulations.

For the privilege of occupancy in any hotel, on and after the effective date of this chapter, each transient shall pay a tax in the amount of six percent (6%) of the rent charged by the operator. The tax constitutes a debt owed by the transient to the County, which is extinguished only by payment to the operator. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. The operator shall enter the tax on the records when rent is collected if the operator keeps the records on the cash accounting basis, and when earned if the operator keeps the records on the accrual accounting basis. If rent is paid in installments, the transient shall pay a proportionate share of the tax to the operator with each installment.

View official code

Full Breakdown

010(E)). 020, each transient pays 6 percent of the rent charged by the operator, and the tax is a debt owed to the County until the operator collects it. 070). 080). 060). 160).

Violations & Fines

Late remitters owe a 10 percent penalty on top of the tax; if the delinquency continues past 30 days, a second 15 percent penalty applies, and fraud or intentional evasion adds a 25 percent penalty, plus 1 percent monthly interest (8.02.090). Failing to register, filing a false return, or refusing to remit is a violation subject to a fine set by Board resolution (8.02.180), and the County can record a lien against the operator's personal property and force a public auction sale to collect (8.02.130).

Frequently Asked Questions

Do Airbnb and other short-term rentals owe the Clackamas County room tax?
Yes. The code defines a taxable "hotel" as any structure occupied for transient lodging of 30 days or less, a definition broad enough to cover condominiums and similar short-term rental units, so hosts must register with the Tax Administrator and collect the 6 percent tax under 8.02.020.
What happens if an operator misses the monthly filing deadline?
The county tacks on a 10 percent penalty immediately, a second 15 percent penalty if the tax is still unpaid 30 days later, and a 25 percent fraud penalty on top of both if the Tax Administrator finds intentional evasion, plus 1 percent monthly interest until paid, under 8.02.090.
Is there a minimum stay that avoids the tax?
Yes. Anyone renting a room or facility for more than 30 successive calendar days, or paying on a straight monthly basis, is not a "transient" and owes no room tax under the exemption in 8.02.060(A).
Where does the room tax money go?
After operators keep a 5 percent collection credit and the county deducts up to 2 percent for administration, net proceeds fund the Clackamas County Fair and the county's Tourism Development Council under a Board-approved promotion plan, per 8.02.160.

Sources & Official References

Other rules in Clackamas County

Noise Ordinances: Construction HoursSome RestrictionsNoise Ordinances: Aircraft NoiseFew RestrictionsNoise Ordinances: Leaf Blower RulesSome RestrictionsNoise Ordinances: Vehicle NoiseSome RestrictionsNoise Ordinances: Amplified Music & Outdoor SoundSome RestrictionsNoise Ordinances: Decibel LimitsSome Restrictions

All Clackamas County rules

Compare Clackamas County to another location·View the Oregon hotels & lodging overview

Get notified when Transient Occupancy Tax in Clackamas County, OR changes

We'll email you the moment we detect a change in the code. No spam, unsubscribe anytime.

We'll never sell or share your email. One-click unsubscribe in every email.

See something wrong?

Help us keep this page accurate. If you notice an error or outdated information, let us know.