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1987-19974-Resolution No. 87-053 Recorded 9/30/1987r � , BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON 87- 19974 A Resolution Submitting a Proposed Ordinance, Amending Section 4.08.030 of the Deschutes County Code, Increasing the Transient Room * Tax to 7 %, to the People of * Deschutes County, Oregon, For * Their Approval or Rejection, * at an Election to be Held on * Tuesday, November 3, 1987, And Providing For a Ballot Title. VOL 81GE 318 RESOLUTION NO. 87 -053 BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON, as follows: Section 1. Ordinance Proposed. The Deschutes County Code Amendment, set forth in Exhibit "A ", attached hereto and by this reference incorporated herein, proposing to amend Section 4.08.030, "Tax Imposed ", of the Deschutes County Code, is hereby submitted to the legal voters of Deschutes County, Oregon, for their approval or rejection. Section 2. Date of Election. That the Ordinance proposed in Section 1 of this Resolution, relating to the amendment of Deschutes County Code Section 4.08.030, be submitted to the legal electors of Deschutes County, Oregon, at an election to be held on November 3, 1987. The polls shall be open from 6:00 a.m. to 8:00 p.m. Section 3. Ballot Title. The ballot title for the proposed amendment to Section 4.08.030 of the Deschutes County Code, as set forth in Section 1 of this Resolution, to be submitted to the legal electors of Deschutes County, Oregon, shall be as follows: CAPTION: Increase in Deschutes County Transient Room Tax. QUESTION: Shall the County Code be amended to increase the transient room tax outside cities to 7% beginning January 1, 1988? EXPLANATION: Renters of hotel, motel or similar accommodations pay transient room taxes. Revenues from the tran- sient room tax, paid by these renters, have been used to promote tourism and partially pay for County services also used by County visitors. The estimated revenue increase is $136,000.00 per 1 - RESOLUTION NO. 87 -053 8 'PAGE 3/ 9 year. The increased revenues will be used to pay for the construction of a welcome center complex and promote tourism. County property tax dollars are not used for tourism promotion. Approval of this measure amends Section 4.08.030, Deschutes County Code. Section 4. Vote By Mail. The election for the Ordinance proposed in Section 1 of this Resolution shall be a vote by mail election. Notification of electors shall be as prescribed by the laws and rules applicable to vote by mail elections. Section 4. Filing. Immediately following passage, this Resolution shall be filed with the Deschutes County Clerk, and a copy hereof, along with a Notice of Measure Election, shall be filed with the Elections Officier ,, f eschutes County, Oregon. DATED this .:-= j t day of L LL tL &h' , 1987. ATTEST: (kar-27— ecording Secretary 2 - RESOLUTION NO. 87 -053 BOARD OF COUNTY COMMI IONERS OF •J- CHUTES' COUNTY, O'EGON TOW PRANTE, Chair TOM sioner K MAUDLI . Co' issioner • . EXHIBIT "A" VOL 89PAGE 320 THE PEOPLE OF DESCHUTES COUNTY, OREGON, ORDAIN AS FOLLOWS: Section 1. Section 4.08.030, "Tax Imposed ", of the Deschutes County Code, is amended as follows: "4.08.030 Tax imposed. For the privilege of occupancy in any hotel, on and after the effective date of the ordinance codified in this chapter, each transient shall pay a tax in the amount of seven percent of the rent charged by the operator. The tax constitutes a debt owed by the tran- sient to the county which is extinguished only by pay- ment to the operator as agent for the county. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. The operator shall enter the tax on his records when rent is collected if the operator keeps his records on the cash accounting basis and when earned if the operator keeps his records on the accrual accounting basis. If rent is paid in installments, a proportionate share of the tax shall be paid by the transient to the operator with each in- stallment. If for any reason the tax due is not paid to the operator of the hotel, the tax administrator may require that such tax shall be paid directly to the county." Section 2. This Ordinance shall become effective, after approval, on January 1, 1988.