Transient Lodging Tax Information

You must register with the Lincoln County Treasurer to receive a certificate to collect and pay Lincoln County Transient Lodging Tax.  Registration forms can be found at https://goo.gl/3SA841.You must also obtain your short term rental (STR) license through the Lincoln County Sheriff’s Office to use your home as a vacation rental. The STR application and further information can be found at  https://goo.gl/fvh5EV.​

If you collect payment from lodging customers in unincorporated Lincoln County for a length of stay less than 30 days, you are responsible for collecting the tax.  The rate of tax is based on the date of payment:

Payment Tax Rate
Before July 1, 2016 9%
On or after July 1, 2016 10%

 

You are required to file a return and pay the tax quarterly.  You must complete and submit a return even if there was NO tax collected for the reporting period.  We operate in a Fiscal Year rather than a Calendar Year.  The table below will help you determine which quarter you are paying.  

Quarterly Filing Dates
1st Quarter July 1st through September 30th October 15th
2nd Quarter October 1st through December 31st January 15th
3rd Quarter January 1st through March 31st April 15th
4th Quarter April 1st through June 30th July 15th
If the due date is a weekend or holiday, filing is due the next business day

 

There is a penalty if you do not pay on time.  The penalty is 10% of the total tax due for the first 30 days past due and 15% of the total for anything over 30 days past due.  In addition, there is added interest on all past due amounts of 1% that is calculated from the time the tax becomes due. 

You will receive a reminder email each quarter telling you that your room tax due date is approaching.  However, even if you do not receive an email, you are still required to file. 

If you have any questions you may contact Stacy Bridgman at sbridgman@co.lincoln.or.us or Linda Pilson the County Treasurer at lpilson@co.lincoln.or.us.  Both can also be reached by phone at 541-265-4142.  

State of Oregon Lodging Tax

We do not administer or collect the State of Oregon Lodging Tax.

For information on the State of Oregon’s lodging tax please visit their website at: www.oregon.gov/DOR/programs/businesses/Pages/lodging.aspx

Lincoln County Code - Chapter 5 - Taxes

Transient room tax information and more at: http://www.co.lincoln.or.us/sites/default/files/fileattachments/county_counsel/page/384/2013-lcc-chapter-05.pdf