Understanding the Transient Lodging Tax in Tillamook County
The Transient Lodging Tax (TLT) plays a critical role in supporting Tillamook County’s communities, infrastructure, and visitor economy. Collected from overnight stays across the county, these funds help maintain public services, invest in destination development, and support the long-term health of the tourism industry.
This page provides a high-level overview of how lodging taxes work in Tillamook County, how funds are distributed, and how those dollars are reinvested locally.
What Is the Transient Lodging Tax (TLT)?
The Transient Lodging Tax applies to all short-term overnight accommodations in Tillamook County, including hotels, motels, inns, bed-and-breakfasts, vacation rentals, RV parks, campgrounds, yurts, and similar lodging.
The tax applies to:
- Total rent
- Non-optional fees
(Other taxes are excluded.)
County and State Lodging Tax Rates
Tillamook County TLT
- 10% for properties in unincorporated Tillamook County
- 1% for properties within incorporated city limits
State of Oregon Lodging Tax
- 1.5% statewide
Cities within Tillamook County may impose additional lodging taxes beyond the county and state rates.
Lodging Taxes in Incorporated Cities
Some incorporated cities administer their own Transient Lodging Taxes in addition to county and state taxes. These city taxes apply only to properties located within city limits and are collected separately.
City of Manzanita
The City of Manzanita imposes a 9% Transient Lodging Tax (TLT) on all short-term lodging within city limits.
Manzanita lodging tax breakdown:
- City of Manzanita TLT: 9%
- Tillamook County TLT (incorporated rate): 1%
- State of Oregon TLT: 1.5%
Total combined lodging tax rate in Manzanita: 11.5%
City of Rockaway Beach
The City of Rockaway Beach imposes a 10% Transient Lodging Tax (TLT) on short-term lodging within city limits.
Rockaway Beach lodging tax breakdown:
- City of Rockaway Beach TLT: 10%
- Tillamook County TLT (incorporated rate): 1%
- State of Oregon TLT: 1.5%
Total combined lodging tax rate in Rockaway Beach: 12.5%
Important Note for Lodging Operators
Lodging tax rates vary depending on whether a property is located within an incorporated city or unincorporated Tillamook County. Operators are responsible for understanding and collecting the correct combination of city, county, and state taxes based on their property’s location.
For questions related to city-administered lodging taxes, operators should contact the appropriate city directly.
Where Lodging Tax Dollars Go
Lodging tax revenue is reinvested locally to support both residents and the visitor economy.
- 70% of Tillamook County TLT revenue supports the Tillamook Coast Visitors Association (TCVA)
- 30% supports Tillamook County road maintenance
Funds allocated to TCVA support destination management activities, communications and promotion, tourism facilities grants, workforce development, stewardship initiatives, and community investment.
Why Lodging Tax Matters to the Tillamook Coast
Tourism is a key economic driver for Tillamook County. Lodging tax revenue helps:
- Support local jobs and small businesses
- Improve visitor infrastructure and experiences
- Fund tourism facilities and marketing grants
- Promote responsible, sustainable travel
- Maintain roads and public services relied on by residents and visitors alike
Over the past eight years, Tillamook County’s lodging tax revenue has more than doubled, allowing for greater reinvestment in community-focused projects.
Reinvesting in Our Communities
Through TCVA-administered grant programs, lodging tax dollars are returned to the community to fund:
- Tourism facilities improvements
- Marketing and promotion projects
- Community-based initiatives that enhance livability
Since 2015, millions of dollars in lodging tax funds have been reinvested into projects that benefit residents, businesses, and visitors across Tillamook County.
