Transient Room Tax

The Tax Administrator will begin collecting lodging tax on a quarterly basis, beginning the second quarter of 2021. March 2021 remittance should still be remitted with the monthly remittance form, by April 15, 2021 to receive your collection allowance. 

Changes have been made to Klamath County Code Chapter 603, and will go into effect on March 07, 2021. The updated KCC Chapter 603 can be found under the Transient Room Tax Forms. 

Transient Room Tax Forms

  1. Klamath County Code Chapter 603- Transient Lodging Tax
  2. Transient Lodging Tax Registration Form (Fillable PDF)
  3. Transient Lodging Tax Quarterly Remittance Form (Fillable PDF)
  4. Transient Lodging Tax Quarterly Remittance- LATE PAY
Quarter Months Due Date
Quarter 1 January, February, March April 15th
Quarter 2 April, May, June July 15th
Quarter 3 July, August, September October 15th
Quarter 4 October, November, December January 15th

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, motels, and inn dwelling units or any other housing including but not limited to, a private home, cabin, vacation rental or like facilities located in Klamath County that are designated by the operator for temporary overnight human occupancy, and includes spaces used for recreational vehicle parking or erecting a tent during periods of human occupancy.

*For exemptions please review 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. 

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 quarter the operator must remit the completed and signed remittance form with payment, to the Tax Collector's office. Taxes collected are due and payable on a quarterly basis on the 15th day of the month for the three preceding months and are 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 quarterly due date. 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