Clatsop County is providing a one-time Lodging Tax Filing Exception for Transient Lodging Tax (TLT) filings in 2026, offering lodging operators a period of flexibility as the county implements its newly adopted TLT ordinance. This measure is designed to facilitate a smoother transition for businesses navigating the updated tax structure, which includes a significant increase in the countywide lodging tax rate set to take effect at the start of the new year, thus avoiding immediate complications related to this Lodging Tax Filing Exception. This is important news for those who operate and enjoy tourism in this popular Oregon destination.
Background to the New Transient Lodging Tax Ordinance
On September 10, 2025, the Clatsop County Board of Commissioners adopted an ordinance amending its existing Transient Room Tax Code (3.16). A key component of this amendment is an increase in the countywide Transient Lodging Tax rate from 1% to 3%, effective January 1, 2026. This rise is in addition to existing lodging taxes levied at the unincorporated county, city, and state levels. The ordinance also features updated definitions for entities acting as transient lodging intermediaries, and understanding this Lodging Tax Filing Exception is key for compliance.
The impetus behind these changes stems from the considerable impact tourism has on Clatsop County’s infrastructure and services. With the county’s resident population of approximately 41,000 often tripling to over 120,000 during peak seasons, local resources, particularly those related to public safety funding, face immense strain. The increased tax revenue is projected to generate an additional $4 million annually, with approximately 70% allocated towards tourism infrastructure funding and related facilities, and the remaining 30% (around $1.2 million) designated for public safety funding initiatives. This shift aims to better fund services like law enforcement and the county jail, which have experienced significant shortfalls and are disproportionately burdened by the influx of visitors, making the Lodging Tax Filing Exception particularly valuable.
Understanding the One-Time Lodging Tax Filing Exception
To address feedback and ensure a manageable transition, the Clatsop County Department of Assessment and Taxation is implementing a special, one-time Lodging Tax Filing Exception to the TLT collection process. This exception specifically applies to bookings made before January 1, 2026, for stays that occur on or after January 1, 2026. Lodging providers will have the opportunity to submit a separate, one-time filing for these pre-booked reservations, utilizing the Lodging Tax Filing Exception.
This provision is crucial because it allows these pre-booked stays, often secured at previously agreed-upon rates, to be reported under the older tax structure. It aims to prevent lodging operators from facing the unreasonable burden of retroactively collecting the increased tax from guests who have already paid for their stays under the previous rate. The county emphasizes that rental records for these specific bookings will be required, and these rents will be excluded from future TLT filings, thanks to the lodging operator exception. This is a direct benefit of the Lodging Tax Filing Exception.
Detailed instructions and the necessary additional return form for this Lodging Tax Filing Exception will be distributed in December, coinciding with the mailing of the fourth-quarter filing information. This ensures all eligible parties are aware of the Lodging Tax Filing Exception and how to apply it to their filings.
Implications for Operators and Visitors Regarding the Lodging Tax Filing Exception
For lodging operators in Clatsop County, this Lodging Tax Filing Exception provides a much-needed buffer during the tax rate adjustment. It simplifies the accounting process for a period where two different tax rates are in effect for bookings made before and after the new ordinance takes hold. Property owners and rental operators utilizing online booking platforms such as Airbnb, VRBO, Booking.com, and Expedia are advised to verify each platform’s specific tax collection and remittance practices to ensure compliance, particularly concerning the Transient Lodging Tax ordinance and its exceptions.
Visitors to Clatsop County, who come to explore its scenic coastlines and enjoy its attractions, will likely experience an increase in lodging costs starting in 2026 due to the higher TLT rate, a direct result of the Oregon tourism tax changes. However, the revenue generated is intended to help maintain and improve the very services and amenities that make the region a desirable destination, supporting everything from tourism promotion to public safety infrastructure. The 2026 tax rate increase will be managed more smoothly with the aid of the lodging operator exception.
Contact and Further Information on Clatsop County Lodging Tax
The Clatsop County Assessment & Taxation Office is available to assist property owners, lodging operators, and intermediaries with questions or concerns regarding the TLT ordinance and the upcoming exception. They can be reached by email at roomtax@clatsopcounty.gov, by phone at 503-325-8522, or through the county’s official website, clatsopcounty.gov. The office is located at 820 Exchange Street, Suite 210, Astoria, OR 97103, and operates Monday through Friday, 8:30 am to 5:00 pm. This office can provide guidance on the Clatsop County lodging tax and the specifics of the Lodging Tax Filing Exception.
The county acknowledges the cooperative efforts of lodging providers and emphasizes its commitment to ensuring a smooth transition as it adapts to the evolving needs of this popular Oregon tourist destination. The implementation of the Lodging Tax Filing Exception is a testament to this commitment.
