1991-18110-Order No. 91-081 Recorded 6/20/1991w
4
REViEMP
LEGAL COUNSEL.
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COU , OREGON�-
An Order Authorizing ;V1,CZ0r11CME0
a Partial Waiver and * 4106 1734
�y�� C:)1(
Refund of Transient *
Room Tax Penalties. *,
1 C . --
91-1811® r-
ORDER NO. 91-081
WHEREAS, the Deschutes County Code provides for penalties for
non-payment or late payment of transient room taxes of ten percent
(10%) after the first month and an additional fifteen percent (15%)
if arrearages accrue beyond that time; and
WHEREAS, the Comfort Inn of Bend (Comfort Inn) has paid to
the Deschutes County Tax Collector a penalty for late payment of
transient room taxes; and
WHEREAS, pursuant to Section 4.08.150, of the Deschutes County
Code, the Comfort Inn has requested a waiver of penalties and a
refund of all of the penalties already paid; and
WHEREAS, the Board of County Commissioners finds that the
Comfort Inn did not consciously seek to evade its duty to pay
transient room taxes, but was new to the Central Oregon area and
not familiar with the County's method of transient room tax
collection; and
WHEREAS, the Board of County Commissioners also finds that
the Comfort Inn is an established business with experience in the
hotel trade and as such has a responsibility and the ability to
determine what the regulations are that affect them; and
WHEREAS, the Board of County Commissioners finds from the
facts as recited herein that there is good and sufficient reason
to waive and refund a portion of the penalty; now, therefore,
THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON,
ORDERS as follows:
Section 1. That the penalty assessed the Comfort Inn of Bend
for late payment of transient room taxes be reduced to $2363.11,
which figure represents a ten percent (10%) penalty on late
transient room tax payments.
1 - ORDER NO. 91-081
0106 1735
Section 2. Pursuant to Section 4.08.150 of the Deschutes
County Code, the Deschutes County Tax Collector is hereby directed
to make a refund of all payments received from the Comfort Inn of
Bend for transient room tax penalties in excess of the penalty
amount set forth in Section 1.
Section 3. The Board of County Commissioners adopts the facts
as recited herein as its findings in support of the partial waiver
and refund.
DATED this /� day of June, 1991.
BOARD OF COUNTY COMMISSIONERS
OF D TES COUNTY, OREGON
THROOP, 11COmmiss
2 - ORDER NO. 91-081