Clatsop County, OR. — The Clatsop County Board of Commissioners has approved significant updates to the county’s Transient Room Tax ordinance, increasing the countywide tax rate and clarifying the responsibilities of lodging operators and online booking platforms.
During its September 10, 2025, meeting, the Board adopted amendments to Clatsop County Code 3.16, which governs how transient lodging taxes are collected and remitted. The most notable change is a countywide tax increase from 1% to 3%, effective January 1, 2026.
Under the new rate, transient lodging tax collectors—such as hotels, vacation rentals, and short-term stays—must collect and remit 3% of the rent charged for occupancy in Clatsop County. This rate is in addition to other local and state lodging taxes that already apply.
The revised ordinance also updates the definition of “Transient Lodging Intermediary” to ensure that third-party platforms and booking agents such as Airbnb, VRBO, Booking.com, and Expedia are included when they facilitate the sale of lodging or handle guest payments.
According to the county, the tax collector receiving payment is now explicitly responsible for collecting and remitting the tax quarterly to the County Tax Administrator. Failure to comply may result in penalties, interest, or legal action, including foreclosure.
The ordinance also adds a registration requirement for intermediaries not already registered with the county. Operators and property owners are encouraged to review their tax collection arrangements with online booking platforms to ensure compliance.
A copy of the amended ordinance is available on the Clatsop County website.
Questions can be directed to the Clatsop County Assessment & Taxation Office at assessor@clatsopcounty.gov, by phone at 503-325-8522, or in person through the county’s online contact portal.
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