Transient Room Tax

Guest room

Transient Room Tax or TRT, is paid quarterly by owners/operators of Vacation Rental dwellings, Bed and Breakfasts or hotels/motels operating within the City of Carlton.

The City of Carlton contracts with the Oregon Department of Revenue for the collection of all Transient Room tax.  All TRT payments are made through them.

For any questions regarding payment for TRT, please visit the Oregon Department of Revenue's website at: https://www.oregon.gov/dor/programs/businesses/Pages/lodging.aspx#how_transient_lodging_taxes_work