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FAQ for Lodging Providers
FAQ for Lodging Intermediaries
FAQ Rentals Through Airbnb / VRBO

Ordinance #74 - AMENDMENT 1
Ordinance #75 - AMENDMENT 1 

Oregon Lodging Tax Information

TLT Revenue Summary

Implementation Notices - 2013

Tillamook County Unincorporated

City of Garibaldi

City of Wheeler

City of Bay City, Manzanita, Nehalem,

Rockaway Beach, and Tillamook


Effective January 1, 2014, each person or business that collects payment for transient lodging located in Tillamook County (unless exempt) is required to register, collect the tax, and file quarterly returns. To learn more, see the FAQs.

The State of Oregon and the incorporated cities within Tillamook County impose separate lodging taxes. Contact city and state authorities for registration and filing requirements.

You may also be required to obtain a Short Term Rental Permit - Short Term Rental Information.

TLT Forms

Registration Form

Return Form  

Return Form - Excel format

Filing Instructions


Schedule 2c - No longer required

If you have rentals through a Transient Lodging Intermediary (such as Airbnb), enter that information on the revised return form (v19.3 or later).  Schedule 2c and the intermediary reports are no longer required.




Tommy Steiber, TLT Accounting Clerk
If you have questions, please contact the Department of Community Development at (503) 842-3408 ex. 1827

Wednesday March 18, 2020 03:29 PM
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