Clackamas County, OR Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- State lodging tax
- 1.5% of rent charged
- County Transient Lodging Tax
- 6% of rent charged
- County STR admin fee
- 0.85% of rent charged
- Tax due date
- 15th of month following collection
- Original delinquency penalty
- 10% of tax due
- Continued delinquency penalty
- Additional 15% after 30 days
Summary
Short-term rental operators in unincorporated Clackamas County remit three separate charges on every stay: a 1.5% state lodging tax, a 6% county Transient Lodging Tax, and a 0.85% county STR administration fee, on top of a registration fee set by the Board of Commissioners.
A. Remittance of all applicable fees and taxes, namely a state lodging tax currently at 1.5%, Clackamas County Transient Lodging Tax, currently at 6%, and a Clackamas County STR administration fee, currently at .85% of the amount charged for occupancy of the STR.
B. Dwelling Unit. The short-term rental must be operated within a legally-established, permanent dwelling unit.
1. The dwelling unit associated with a short-term rental shall not have been established through a land use approval or other approval process that specifically limited the use of the dwelling unit, the occupancy of the dwelling unit, or the duration of the existence of the dwelling unit. Examples of non-qualifying dwellings include those approved as an accessory farmworker dwelling, a caretaker dwelling, or a temporary dwelling for care.
2. Guest houses may only be used as a short-term rental if the guest house has been legally established.
3. Temporary sleeping accommodations such as tents and recreational vehicles are not considered to be dwelling units under the county's zoning and development ordinance and may not be used as a short-term rental.
Full Breakdown
85% of the amount charged for occupancy. 020 imposes the tax on "each transient" based on rent charged, collected by the operator at the time rent is paid. 080, operators must remit collected tax monthly, with returns and payment due the 15th of the month following collection and delinquency starting the last day of that month; an operator may deduct 5% of collected tax as a collection expense. 040(I) also carries a separate short-term rental application fee, set by Board of County Commissioners resolution, due with each new application and each renewal. These charges are distinct from any building or fire-safety fees the county may assess separately.
Violations & Fines
Late remittance of the Transient Room Tax triggers escalating penalties under Section 8.02.090: a 10% penalty for original delinquency, an additional 15% if payment is still outstanding 30 days after the due date, and a 25% penalty on top of those if the Tax Administrator finds fraud or intent to evade the tax. Delinquent amounts also accrue interest at 1% per month until paid. Failing to remit the STR administration fee or the registration fee is enforced separately under Chapter 8.10: the county can issue an immediate citation under Section 8.10.080(D) and pursue suspension or revocation of the registration plus a fine under Section 8.10.090.
Frequently Asked Questions
What taxes do short-term rental hosts pay in Clackamas County?
When is the Clackamas County transient room tax due?
What happens if a short-term rental operator pays the county tax late?
Sources & Official References
Other rules in Clackamas County
How Clackamas County compares: Cities with the Highest Short-Term Rental Taxes·Compare Clackamas County to another location·View the Oregon short-term rentals overview
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