1993-17037-Ordinance No. 93-020 Recorded 5/26/1993t
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BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
An Ordinance Amending Sections 4.08.020,
Definitions, and 4.08.070, Exemptions, of
the Deschutes County Code, Eliminating an
Exemption From Transient Room Taxes For
Certain Rentals, Amending Definitions,
Providing an Effective Date and Continuing
Liabilities; and Referring the Ordinance
to the People of Deschutes County, Oregon,
For Ratification at an Election to be Held
on June 29, 1993; and Providing for a Ballot
Title.
ORDINANCE NO. 93-020
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THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON,
ORDAINS as follows:
Section 1. Ordinance Adopted. The Deschutes County Code
amendment set forth in Exhibit "A," attached hereto and by this
reference incorporated herein, amending Section 4.08.020, Definitions,
and Section 4.08.070, Exemptions, Chapter 4.08, Transient Room Tax, of
the Deschutes County Code, is hereby adopted.
Section 2. Ordinance Referred for Ratification. The ordinance
adopted in Section 1 of this ordinance is hereby referred to the legal
voters of Deschutes County, Oregon, for their approval or rejection.
Section 3. Effective Date. The Deschutes County Code
amendment adopted in Section 1 of this ordinance shall become effective
after approval of the legal voters of Deschutes County, Oregon, on
October 1, 1993. This ordinance shall be null and void if rejected by
the legal voters.
Section 4. Date of Election. That the ordinance referred for
ratification in Section 2 of this ordinance, relating to the amendment
of Section 4.08.020, Definitions, and Section 4.08.070, Exemptions,
Chapter 4.08, Transient Room Tax, of Deschutes County Code, be
submitted to the legal voters of Deschutes County, Oregon, at an
election to be held on June 29, 1993. The election shall be by mail.
Section 5. Ballot Title. The ballot title for the amendment
to Section 4.08.020, Definitions, and Section 4.08.070, Exemptions,
Chapter 4.08, Transient Room Tax, of the Deschutes County Code, as set
forth in Section 1 of this ordinance, submitted to the legal voters of
Deschutes County, Oregon, shall be as follows:
CAPTION: Deschutes County Transient Room Tax Exemptions
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1 - ORDINANCE NO. 93-020 (5/26/93)
MICROFILMED ria 61993
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THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON,
ORDAINS as follows:
Section 1. Ordinance Adopted. The Deschutes County Code
amendment set forth in Exhibit "A," attached hereto and by this
reference incorporated herein, amending Section 4.08.020, Definitions,
and Section 4.08.070, Exemptions, Chapter 4.08, Transient Room Tax, of
the Deschutes County Code, is hereby adopted.
Section 2. Ordinance Referred for Ratification. The ordinance
adopted in Section 1 of this ordinance is hereby referred to the legal
voters of Deschutes County, Oregon, for their approval or rejection.
Section 3. Effective Date. The Deschutes County Code
amendment adopted in Section 1 of this ordinance shall become effective
after approval of the legal voters of Deschutes County, Oregon, on
October 1, 1993. This ordinance shall be null and void if rejected by
the legal voters.
Section 4. Date of Election. That the ordinance referred for
ratification in Section 2 of this ordinance, relating to the amendment
of Section 4.08.020, Definitions, and Section 4.08.070, Exemptions,
Chapter 4.08, Transient Room Tax, of Deschutes County Code, be
submitted to the legal voters of Deschutes County, Oregon, at an
election to be held on June 29, 1993. The election shall be by mail.
Section 5. Ballot Title. The ballot title for the amendment
to Section 4.08.020, Definitions, and Section 4.08.070, Exemptions,
Chapter 4.08, Transient Room Tax, of the Deschutes County Code, as set
forth in Section 1 of this ordinance, submitted to the legal voters of
Deschutes County, Oregon, shall be as follows:
CAPTION: Deschutes County Transient Room Tax Exemptions
KE
1 - ORDINANCE NO. 93-020 (5/26/93)
MICROFILMED ria 61993
rN,, 2 61993
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QUESTION: Shall County Code amendment eliminating tax exemptions
for personally rented short term and vacation rentals be
approved?
EXPLANATION: Renters of hotel, motel and similar accommodations pay
transient room taxes. Revenues from the transient room
tax, paid by these renters, have been used to partially
pay for County services used by County visitors and
promote tourism. The ordinance eliminates the exemption
from taxation for facilities such as homes, condominium
units and cabins personally rented by the owner
beginning October 1, 1993.
Approval of measure ratifies an amendment to Sections
4.08.020, Definitions, and 4.08.070, Exemptions, of
Chapter 4.08, Transient Room Tax, Deschutes County Code.
Section 6. Vote By Mail. The election on the Ordinance
referred in Section 2 of this ordinance 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 7. Filing. Immediately following adoption by the
Board of County Commissioners, this ordinance 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 Officer of
Deschutes County, Oregon.
DATED this a76 day of /T )/2,A4,. , 1993.
BOARD OF/COUNTY COMMISSIONERS
OF DES TES COUNTY, OREGON
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ATTEST: AkXk PO SCH , Co issio er
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Recording Secretary BARRY H. SLAUGHTER, Commissioner
2 - ORDINANCE NO. 93-020 (5/26/93)
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EXHIBIT "A"
THE PEOPLE OF DESCHUTES COUNTY, OREGON, ORDAIN AS FOLLOWS:
Section 1. The foregoing ordinance text sets forth new
provisions, in bold text. Provisions, words and numbers deleted are
set forth in brackets []. Unchanged ordinance provisions are set forth
in regular type.
Section 2. Section 4.08.020, "Definitions." of the Deschutes
County Code, is amended as follows:
4.08.020 Definitions.
For the purposes of this chapter, unless otherwise apparent
from the context, certain words and phrases used in this chapter
are defined as follows:
A. "Accrual accounting" means the operator enters the rent
due from a transient on his records when rent is earned whether or
not it is paid.
B. "Board" means the county board of commissioners.
C. "Cash accounting" means the operator does not enter the
rent due from a transient on his records until rent is paid.
D. "County" means Deschutes County and is limited to the
unincorporated area of the county.
E. "Hotel" means any structure, or any portion of any
structure which is occupied or intended or designed for transient
occupancy for thirty days or less, for dwelling, lodging or
sleeping purposes, and includes any hotel, inn, tourist home,
tourist accommodation, condominium, motel, studio hotel, bachelor
hotel, lodginghouse, roominghouse, apartment house, public or
private dormitory, fraternity, sorority, public or private club,
space in mobile home or trailer parks, private home, or similar
structure or portions thereof so occupied.
E. "Occupancy" means the use or possession, or the right to
the use or possession for lodging or sleeping purposes of any room
or rooms in a hotel, or space in a mobile home or trailer park or
portion thereof.
G. "Operator" means the person who is proprietor of the
hotel in any capacity. Where the operator performs his functions
through a managing agent of any type or character other than an
employee, the managing agent shall also be deemed an operator for
the purposes of this chapter and shall have the same duties and
liabilities as his principal. Compliance with the provisions of
this chapter by either the principal or the managing agent shall
be considered to be compliance by both.
H. "Person" means any individual, firm, partnership, joint
venture, association, social club, fraternal organization,
fraternity, sorority, public or private dormitory, joint stock
company, corporation, estate, trust, business trust, receiver,
trustee, syndicate or any other group or combination acting as a
unit.
1. "Rent" means the consideration charged, whether or not
1 - EXHIBIT "A" FOR ORDINANCE NO. 93-020 (5/26/93)
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, but does not
include the sale of any goods, services and commodities other than
the furnishing of rooms accommodations and parking space in mobile
home parks or trailer parks.
J. "Rent package plan" means 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 this chapter shall be the same charge
made for rent when consideration is not a part of a package plan.
K. "Tax" means either the tax payable by the transient, or
the aggregate amount of taxes due from an operator during the
period for which he is required to report his collections.
L. "Tax administrator" means the county treasurer.
M. "Transient" means any individual who exercises occupancy
or is entitled to occupancy in a hotel for a period of thirty
consecutive calendar days or less, counting portions of calendar
days as full days. The day a transient checks out of the hotel
shall not be included in determining the thirty -day period if the
transient is not charged rent for that day by the operator. Any
such individual so occupying space in a hotel shall be deemed to
be a transient until the period of thirty days has expired unless
there is an agreement in writing between the operator and the
occupant providing for a longer period of occupancy.
Section 3. Section 4.08.070, "Exemptions," of the Deschutes
County Code, is amended as follows:
4.08.070 Exemptions.
No tax imposed under this chapter shall be imposed upon:
A. Any occupant for more than thirty successive
calendar days (a person who pays for lodging on a monthly
basis, irrespective of the number of days in such month,
shall not be deemed a transient);
B. Any occupant whose rent is of a value less than
four dollars per day;
[C. Any person who rents a private home, vacation cabin
or like facility from any owner who personally rents such
facilities incidentally to his own use thereof;]
[D]C. Any occupant whose rent is paid for hospital room
or to a medical clinic, convalescent home or home for aged
people.
Section 4. The amendment or repeal of any provision of the
transient room tax ordinance as a result of the approval of this
measure shall not reduce, release or extinguish any duty, condition,
penalty, obligation or liability arising prior to the amendment or
repeal, and, for the purposes of enforcement of any duty, condition,
penalty, obligation or liability arising prior to the amendment or
repeal of the provision, the provision shall be deemed to continue to
remain in force and effect the county is authorized to prosecute and
2 - EXHIBIT "A" FOR ORDINANCE NO. 93-020 (5/26/93)
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enforce such provision.
Section 5. This Ordinance shall become effective, after
approval by the people on October 1, 1993.
3 - EXHIBIT "A" FOR ORDINANCE NO. 93-020 (5/26/93)
SEL 20,92 NOTICE OF COUNTY MEASURE ELECTION oRS�
Deschutes County (l J_,,,y +19
(Name of county)
Notice is hereby given that on Tuesday June 29, 1993,
(Day of week) (Date of election)
a measure election will be held in Deschutes County, Oregon.
(Name of county)
The county derk has advised us (SELECT ONE):
❑ The election will be conducted at the polls. The polls will be open from 7:00 a.m. to 8:00 p.m.
Q The election will be conducted by mail.
The following shall be the ballot title of the measure to be submitted to the county's voters on this date:
CAPTION (10 Words)
Deschutes County Transient Room Tax Exemptions
QUESTION (20 Words)
Shall County Code amendment eliminating tax exemptions for personally rented short term and
vacation rentals be approved?
*SUMMARY
Renters of hotel, motel and similar accommodations pay transient room taxes. Revenues from the
transient room tax, paid by these renters, have been used to partially pay for County services used
by County visitors and promote tourism. The ordinance eliminates the exemption from taxation for
facilities such as homes, condominium units and cabins personally rented by the owner beginning
October 1, 1993.
Approval of measure ratifies an amendment to Sections 4.08.020, Definitions, and 4.08.070,
Exemptions, of Chapter 4.08, Transient Room Tax, Deschutes County Code.
The fol g authorized county official hereby certifies the above ballot title is true and complete.
7
May 26, 1993
Sibatfe of authori ed county official (not required to be notarized) Date signed
TOM THROOP Chair
Printed name of authorized county official Title
*1. For measure authorizing tax levy or establishing new tax base: Concise and impartial statement of not more
than 175 words, explaining chief purpose of the measure and giving reasons for the measure. ORS 310.390.
Additional statement required by ORS 310.395 shall not be included in word count
*2. For any other measure: Concise and impartial statement of not more than 85 words, summarizing the measure
and its major effect. Content meets requirements of ORS 250.035, 250.039 and 250.041.