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1. 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.

2. 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
• Similar structure or  portions thereof so occupied

3. Are there any exemptions?

No tax is imposed on the following transients:

1. Any  occupant for more than 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 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.

4. 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 (PDF).

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.

5. 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.