Transient Room Tax (Lodging Tax)

Summary

If you rent out rooms, vacation homes, RV spaces, or campsites in unincorporated Crook County, you must collect an 8.5% Transient Lodging Tax from your guests who stay fewer than 30 consecutive days. The tax is added to the guest’s bill, collected by you, and turned over to the County each month.

As an operator, you are responsible for:

• Registering with the County and displaying your certificate.
• Collecting the tax at the time rent is paid.
• Filing monthly returns and sending payments by the 15th of the following month.
• Keeping records of taxable and exempt rentals.
• Some rentals are exempt (long-term stays, very low-cost rentals, hospital or medical lodging, and stays within Prineville city limits).
• Late payments can result in penalties and interest, so it’s important to stay current with filings.

Some rentals are exempt (long-term stays, very low-cost rentals, hospital or medical lodging, and stays within Prineville city limits).

Late payments can result in penalties and interest, so it’s important to stay current with filings.

Tax Basics

Tax Rate: 8.5% of the rent charged to the guest.

Who Pays: The guest (transient) staying fewer than 30 consecutive days.

When Collected: At the same time you collect rent.

Where It Applies: Lodging located outside Prineville city limits (inside city limits, the City of Prineville’s tax applies).

You, the operator, collect the tax on behalf of the County and remit it monthly to the Finance Office.

What the Tax Applies To

The tax applies to:

Room rent, cabins, vacation rentals, campsites, RV spaces.

Required fees charged as part of the rental.

Rent included in package deals (e.g., “room + meals + activities”). Operators must assign a fair value to the lodging portion, not artificially reduce it to avoid tax.

The tax does not apply to:

Stays of 30 days or longer (same occupant, consecutive nights).

Rentals costing less than $4.00 per day.

Hospital rooms, medical clinics, convalescent homes, or homes for the aged.

Lodging within Prineville city limits.

Operator Responsibilities

Register as an Operator

Within 15 days of starting business, register with the County Tax Administrator.

You’ll receive a Certificate of Authority to collect the tax.

Display the certificate at your business where guests can see it.

Collect the Tax

Add the 8.5% separately on receipts and records.

Do not advertise that you pay or absorb the tax for guests.

Keep Records

Show rent and tax collected for each site.

Maintain records of taxable and exempt rentals.

File and Pay Monthly

File your return and payment by the 15th of each month for the previous month’s rentals.

Returns are delinquent if received after the 16th.

If mailing, the postmark counts as the filing date.

Penalties & Interest

Late Payment: 10% of the unpaid tax.

Over 30 Days Late: Additional 15% penalty.

Fraud or Intentional Evasion: Additional 25% penalty.

Interest: 1% per month (no partial-month proration).

Key Definitions

Transient: Guest staying fewer than 30 consecutive days.

Operator: Person or business renting out overnight accommodations.

Overnight Accommodation: Hotel room, vacation rental, RV space, campsite, or similar short-term lodging.

Need Help?

Contact: Crook County Finance Office, 541-447-6554 or finance@crookcountyor.gov