Klamath County Tax Office

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.

Anticipated changes in transient room tax

Hearings will be held on Tuesday November 22, 2011 at 9:15 am and Tuesday December 6, 2011 at 9:30 am in the Commissioners’ Hearing Room 219 at 305 Main Street to take public comment on proposed changes to the transient room tax.

The proposed changes include modifying Klamath County Code Section 603.300 Due Date, Returns and Payments. Specifically the modifications are to change paragraph 6 as indicated below:

 (6) If the operator has complied with the terms of this Chapter and particularly the provisions of this section relating to prompt payment of taxes due and payable to the Tax Administrator, he shall be permitted to deduct as a personal collection expense 7% of the amount of the taxes collected as shown by the return mentioned in paragraph 3 of this section.

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% by a vote 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;
• Resorts and inns;
• Lodges and guest ranches;
• Cabins;
• Condominiums;
• Short-term rental apartments and duplexes;
• Vacation rental houses;
• Or similar structure or portions thereof so occupied.

Are there any exemptions?
No tax is imposed on the following transients:

  1. Any occupant for more than thirty (30) successive calendar days ( a person who pays for lodging on a monthly basis, irrespective of the number of days in such month, shall not be deemed a transient);
  2. Any occupant whose rent is of a value less than $4.00 per day;
  3. Any person who rents a private home, vacation cabin, or like facility from any owner who personally rents such facilities incidentally to his own use thereof;
  4. Any occupant whose rent is paid for hospital room or to a medical clinic, convalescent home or home for aged people.

How do I get started?
If you provide transient lodging, you must complete Transient Room Tax Operator Registration form and mail it to the address on the form.  Forms may be obtained from the Tax Collector’s Office or online.

After we receive your registration form, we’ll assign you a unique Certificate of Authority Number and mail you a certificate.  This certificate must be displayed prominently in your establishment.
Begin collecting the transient room tax from the transients and remit the tax to the Tax Collector’s Office.  The Tax Collector’s Office will provide paper forms to remit the tax or you may use the online lodging tax form.

The online lodging tax return is a calculating form. It will take the numbers you enter and calculate the tax you owe.

When you complete your return, print and sign it, then mail it to the Tax Collector’s Office with your payment.

How and when do I pay the tax?
You must file a return with the Tax Collector’s Office and pay the taxes monthly (due the 15th of the following month).  You must file a zero return even if you didn’t collect any tax for the reporting period.

Transient Room Tax Forms
Registration Form (pdf)
Transient Room Tax Remittance Form (pdf) Revised November 16, 2015
Transient Room Tax Code Section 603 of the Klamath County Code