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News Release

For Immediate Release: Columbia County Oregon, September 16, 2026- Transient Lodging Tax-Ballot Measure 5-314 - 09/16/26

 

Columbia County proposes a countywide transient lodging tax (TLT) to support community services and tourism. The proposed tax would affect stays of less than 30 days in hotels, motels, bed and breakfasts, RV parks, campgrounds, vacation rentals, and similar facilities. 

 

On September 2, 2026, the Board of County Commissioners Approved Order No. 29-2026, In the Matter of  Calling an Election to Consider Adoption of a Columbia County Transient Lodging Tax in Columbia County, Oregon.

 

Voters will decide on Tuesday, November 3, 2026, whether to approve Measure 5-314, a countywide transient lodging tax. The proposed tax rate is 13% in unincorporated areas and in cities that do not collect their own lodging tax, and 4% in cities that already do. Residents and stakeholders are encouraged to stay informed and take part in this important decision.

 

Early estimates suggest TLT could raise between $150,000 and $300,000 in the first year. These funds would support essential services and promote tourism, helping the community and ensuring transparency.

 

Over the past two fiscal years, the County has had to make furlough reductions, cut 14 full-time positions, use one-time funds, and sell assets to balance the General Fund.

Under Oregon law, revenue from any newly established local lodging tax must follow strict funding distributions.  50% of net revenue must be dedicated exclusively to funding tourism promotion and tourism-related facilities within the County. Examples of tourism programs that may be funded include improvements to the County Fairgrounds and County Parks and resiliency grants for small businesses in the restaurant and lodging industry.   The remaining 50% may be allocated to the County general fund to support County services that rely on the General Fund, which include the Sheriff's Office, the District Attorney’s Office, the Juvenile Department, and several others. 

 

FREQUENTLY ASKED QUESTIONS

WHAT IS THE COLUMBIA COUNTY TRANSIENT LODGING TAX? A proposed tax on overnight visitors staying up to 30 consecutive nights. If passed, it would create a local tax on all short-term lodging, such as hotels, motels, vacation rentals, and campgrounds, and would take effect on January 1, 2027.

What are the proposed tax rates? The measure sets two different rates depending on where the lodging is located:

  • 13% tax rate: Applies to short-term lodging located in all unincorporated areas of Columbia County, as well as any incorporated cities that do not collect their own local lodging tax.

  • 4% tax rate: Applies to short-term lodging located within incorporated cities that collect their own local lodging tax (such as St. Helens or Scappoose).

 

Why are there two different rates? The two different rates prevent double taxation on visitors staying inside cities that collect a lodging tax. The 4% rate ensures the county can capture a small portion of tourism impacts inside city limits to maintain an approximate level tax rate across the county. In comparison, the 13% rate ensures that areas without a city tax still contribute equally to countywide impacts.

 

What happens if a city starts or stops collecting a transient lodging tax? If a city starts collecting a transient lodging tax, the county rate will be 4%.  If a city stops collecting a transient lodging tax, the county rate of 13% will be taxed within that city.

 

Will this measure increase my property taxes? No. This measure does not affect property taxes. It will not increase the taxes on your home, land, or business.

Who pays this tax? This tax is paid exclusively by overnight visitors and tourists staying in short-term rental accommodations. Local homeowners, residents, and long-term renters do not pay for it unless they stay at a short-term rental within the county (see the next section).

 

LODGING ACCOMMODATIONS & EXEMPTIONS

What counts as "Transient Lodging"? The tax applies to any facility used for temporary, overnight human occupancy for 30 consecutive stays or fewer. This includes, but may not be limited to:

  • Hotels, motels, and inns

  • Bed and breakfasts (B&Bs)

  • Short-term rentals (STRs) like Airbnb and Vrbo.

  • Recreational vehicle (RV) parks and commercial campsites

 

Are there any stays exempt from the tax? Yes. Per state guidelines, the tax does not apply to:

  • Stays longer than 30 consecutive calendar days.

  • Accommodation at non-profit summer camps or youth shelters.

  • Medical lodging, such as hospital rooms or nursing homes.

  • Federal employees traveling on official government business.

 

LODGING OPERATIONS & RULES

 I run a short-term rental or lodging business. What do I have to do if this passes?

  1. Charge the appropriate local rate (13% or 4% depending on your location) on top of your standard nightly booking rate.

  2. Collect the tax from guests at the time of payment.

  3. Remit the collected taxes to the designated county tax authority every quarter.

 

Do online platforms like Airbnb collect this automatically? Yes, for major online booking intermediaries (platforms like Airbnb or Expedia), the platform itself is legally required to collect and remit local and state lodging taxes directly to tax authorities on behalf of the host. However, operators remain responsible for ensuring any direct bookings comply with the tax.

 

LOCAL IMPACT

How will Columbia County use the money? Because Oregon House Bill 4148 mandates a strict 50-50 split for new or increased local lodging taxes, the projected funds will be legally divided right down the middle:

  • Tourism Promotion & Facilities (At least 50%):

  • Examples: Funding for county parks, fairground improvements, trail maintenance, or tourism grant programs for small hospitality and restaurant businesses, etc.

  • County & Local Services (Up to 50%):

  • Examples: Boosting critical county-wide services such as emergency management, law enforcement, jail operations, or maintaining infrastructure impacted by visitor traffic, etc.

Who provides oversight to make sure the money is spent correctly?

The county tracks the funds transparently through the budget. State law strictly defines how lodging tax revenue can be spent; the county cannot legally spend the tourism portion on non-tourism-related expenditures.

 

For more information:

https://industry.traveloregon.com/about/about-oregons-transient-lodging-tax/

https://www.oregon.gov/DOR/programs/businesses/Pages/lodging.aspx

If you have additional questions, send an email to public.info@columbiacountyor.gov  

###

For Immediate Release: Columbia County Oregon, September 16, 2026- Transient Lodging Tax-Ballot Measure 5-314 - 09/16/26

 

Columbia County proposes a countywide transient lodging tax (TLT) to support community services and tourism. The proposed tax would affect stays of less than 30 days in hotels, motels, bed and breakfasts, RV parks, campgrounds, vacation rentals, and similar facilities. 

 

On September 2, 2026, the Board of County Commissioners Approved Order No. 29-2026, In the Matter of  Calling an Election to Consider Adoption of a Columbia County Transient Lodging Tax in Columbia County, Oregon.

 

Voters will decide on Tuesday, November 3, 2026, whether to approve Measure 5-314, a countywide transient lodging tax. The proposed tax rate is 13% in unincorporated areas and in cities that do not collect their own lodging tax, and 4% in cities that already do. Residents and stakeholders are encouraged to stay informed and take part in this important decision.

 

Early estimates suggest TLT could raise between $150,000 and $300,000 in the first year. These funds would support essential services and promote tourism, helping the community and ensuring transparency.

 

Over the past two fiscal years, the County has had to make furlough reductions, cut 14 full-time positions, use one-time funds, and sell assets to balance the General Fund.

Under Oregon law, revenue from any newly established local lodging tax must follow strict funding distributions.  50% of net revenue must be dedicated exclusively to funding tourism promotion and tourism-related facilities within the County. Examples of tourism programs that may be funded include improvements to the County Fairgrounds and County Parks and resiliency grants for small businesses in the restaurant and lodging industry.   The remaining 50% may be allocated to the County general fund to support County services that rely on the General Fund, which include the Sheriff's Office, the District Attorney’s Office, the Juvenile Department, and several others. 

 

FREQUENTLY ASKED QUESTIONS

WHAT IS THE COLUMBIA COUNTY TRANSIENT LODGING TAX? A proposed tax on overnight visitors staying up to 30 consecutive nights. If passed, it would create a local tax on all short-term lodging, such as hotels, motels, vacation rentals, and campgrounds, and would take effect on January 1, 2027.

What are the proposed tax rates? The measure sets two different rates depending on where the lodging is located:

  • 13% tax rate: Applies to short-term lodging located in all unincorporated areas of Columbia County, as well as any incorporated cities that do not collect their own local lodging tax.

  • 4% tax rate: Applies to short-term lodging located within incorporated cities that collect their own local lodging tax (such as St. Helens or Scappoose).

 

Why are there two different rates? The two different rates prevent double taxation on visitors staying inside cities that collect a lodging tax. The 4% rate ensures the county can capture a small portion of tourism impacts inside city limits to maintain an approximate level tax rate across the county. In comparison, the 13% rate ensures that areas without a city tax still contribute equally to countywide impacts.

 

What happens if a city starts or stops collecting a transient lodging tax? If a city starts collecting a transient lodging tax, the county rate will be 4%.  If a city stops collecting a transient lodging tax, the county rate of 13% will be taxed within that city.

 

Will this measure increase my property taxes? No. This measure does not affect property taxes. It will not increase the taxes on your home, land, or business.

Who pays this tax? This tax is paid exclusively by overnight visitors and tourists staying in short-term rental accommodations. Local homeowners, residents, and long-term renters do not pay for it unless they stay at a short-term rental within the county (see the next section).

 

LODGING ACCOMMODATIONS & EXEMPTIONS

What counts as "Transient Lodging"? The tax applies to any facility used for temporary, overnight human occupancy for 30 consecutive stays or fewer. This includes, but may not be limited to:

  • Hotels, motels, and inns

  • Bed and breakfasts (B&Bs)

  • Short-term rentals (STRs) like Airbnb and Vrbo.

  • Recreational vehicle (RV) parks and commercial campsites

 

Are there any stays exempt from the tax? Yes. Per state guidelines, the tax does not apply to:

  • Stays longer than 30 consecutive calendar days.

  • Accommodation at non-profit summer camps or youth shelters.

  • Medical lodging, such as hospital rooms or nursing homes.

  • Federal employees traveling on official government business.

 

LODGING OPERATIONS & RULES

 I run a short-term rental or lodging business. What do I have to do if this passes?

  1. Charge the appropriate local rate (13% or 4% depending on your location) on top of your standard nightly booking rate.

  2. Collect the tax from guests at the time of payment.

  3. Remit the collected taxes to the designated county tax authority every quarter.

 

Do online platforms like Airbnb collect this automatically? Yes, for major online booking intermediaries (platforms like Airbnb or Expedia), the platform itself is legally required to collect and remit local and state lodging taxes directly to tax authorities on behalf of the host. However, operators remain responsible for ensuring any direct bookings comply with the tax.

 

LOCAL IMPACT

How will Columbia County use the money? Because Oregon House Bill 4148 mandates a strict 50-50 split for new or increased local lodging taxes, the projected funds will be legally divided right down the middle:

  • Tourism Promotion & Facilities (At least 50%):

  • Examples: Funding for county parks, fairground improvements, trail maintenance, or tourism grant programs for small hospitality and restaurant businesses, etc.

  • County & Local Services (Up to 50%):

  • Examples: Boosting critical county-wide services such as emergency management, law enforcement, jail operations, or maintaining infrastructure impacted by visitor traffic, etc.

Who provides oversight to make sure the money is spent correctly?

The county tracks the funds transparently through the budget. State law strictly defines how lodging tax revenue can be spent; the county cannot legally spend the tourism portion on non-tourism-related expenditures.

 

For more information:

https://industry.traveloregon.com/about/about-oregons-transient-lodging-tax/

https://www.oregon.gov/DOR/programs/businesses/Pages/lodging.aspx

If you have additional questions, send an email to public.info@columbiacountyor.gov  

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