Transient Room Tax

The transient room tax is a tax imposed on the privilege of occupancy for transients in Klamath County. The tax is imposed on the transient, collected by the operator and remitted to the Tax Collector. All operators must be registered with the Tax Collector's office.

How did this tax come about?

In 1978, Klamath County voters approved a 6% motel tax measure. Klamath County voters increased this rate to 8% in 2006. 

Who must register?

Those who provide temporary overnight lodging. Lodging providers must charge their customers and pay this tax. This lodging includes:

Hotels and motels, bed and breakfast facilities, lodges and guest ranches, resorts and inns, cabins, condominiums, short-term rental apartments/ duplexes, and vacation rental houses.

*For exemptions please review page 151 of  Klamath County Code: Chapter 603

How do I get started?

If you provide transient lodging, you must complete the transient room tax operator registration form and mail it to the Klamath County Tax Collector, 305 Main St Room 121, Klamath Falls OR, 97601. Transient Room Tax Registration Form

After the Klamath County Tax Administrator receives your registration form, a certificate of authority number will be assigned, and you will be mailed a certificate. The certificate must be displayed prominently in your establishment. 

Every month the operator must remit the completed and signed Transient Room Tax Remittance Form with payment, to the Tax Collector's office. Payment is due and payable on the 15th of each month for the prior month; delinquent on the last day of the month in which they are due.  To receive the 7% collection allowance, the return must be postmarked on or before the 15th of the following month.(Example: Room tax collected in March is due by April 15th.) You must file a zero return even if you did not collect any tax for the reporting period. 

Questions?

Please call 541-883-4297 or email proptax@klamathcounty.org