Transient Lodging Tax Information

General 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 Forms, Permits and Applications. 
  • 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 Short Term Licensing Page.
  • 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:
PaymentTax Rate
Before July 1, 20169%
On or after July 1, 201610%
  • 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

Payments/Penalties:

  • 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, you are still required to file, even if you do not receive an email.
  • Taxes can be paid by cash in person at the Treasurer's Office, by check via US Mail or drop box at the Courthouse or by credit card online or calling the office. The bank that processes electronic payments charges the following fees: Debit card ‐ $3.95, Credit card - 2.49% with a $2 minimum, Electronic check ‐ $1.50
  • After emailing your tax filing form, online Transient Lodging Tax payments can be made at the Treasurer's Office Online Payments page.

If you have any questions you may contact the Treasurer's office Treasurer's office via email or Jayne Welch's email, the County Treasurer. Both can also be reached by phone at 541-265-4142.

State of Oregon Lodging Tax:

Lincoln County Code - Chapter 5 - Taxes