Transient Lodging Tax

The City of Wilsonville has a Transient Lodging Tax rate of 5% that applies only to lodging establishments within the Clackamas County portion of the City of Wilsonville. 

Those taxes are directly remitted to the City of Wilsonville by lodging establishments or their respective booking agencies for transient lodgings within the Clackamas County portion of the City of Wilsonville.

Funds collected from the Transient Lodging Tax support the “Explore Wilsonville” destination-marketing and tourism-promotion program and the Community Tourism Matching Grant program.

The tax dollars are collected under the authority of the City's Transient Lodging Tax Ordinance. Lodging providers are responsible for collecting the tax and may keep 5% of the collections to cover their administrative costs.

Wilsonville City Code (WCC):

7.200  Hotel means any structure which is occupied or designed for transient occupancy for 30 days or less.  This includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, rooming house, apartment house, public or private dormitory, public or private club, and also means space in a mobile home or trailer parks or similar structure.

7.216  Tax Exemptions - Any person who rents a private home, vacation cabin, or like facility from any owner who rents such facilities incidental to his own use.  For purposes of this code section, the City defines incidental as a period of 7 days or less over the course of one calendar year.  The 7 days need not be consecutive.

Definitions:

Total Receipts: This amount is to include the total room rent you collected during the month including monthly rentals, government exemptions and rent less than $15.01 per day. Also included in Gross Cash Receipts are any other items associated with room revenue. Examples include, but are not limited to, pet fees, charges for early check in and/or late check out, cancellation charges, etc. Total Receipts should not include any tax collected or any other items not associated with room revenue. Total Receipts include all room receipts from Online Travel Companies (OTCs).

Rent: Means the consideration charged, whether or not received by the operator, for the occupancy of space in a hotel, valued in money, goods, labor, credits, property or other consideration valued in money, without any deduction. Rent includes Rent Package Plan when the consideration charged for both food and rent where a single rate is made for the total of both. The amount applicable to rent for determination of transient room tax under Sections 7.210 to 7.280 shall be the same charge made for rent when not a part of a package plan.

Registration Form

Each person engaging in business as an operator of a hotel in the City shall register with our office within 15 calendar days after commencing business.

Transient Lodging Tax Form

All taxes collected by any operator are due on a quarterly basis. Lodging Tax forms are due on the 15th of the following month for the preceding 3 months, and are delinquent on the last day of the month in which they are due.