1993-32132-Ordinance No. 93-049 Recorded 9/8/199393-32132
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 November 9, 1993; and Providing for a
Ballot Title.
ORDINANCE NO. 93-049
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
January 1, 1994. 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 November 9, 1993. The election shall be at the
polls. The polls shall be open from 7:00 a.m. to 8:00 p.m.
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:
1 - ORDINANCE NO. 93-049 (8/25/93) L��gg
^- 'f-* N`f "� (-} . -s A
CAPTION: Deschutes County Room Tax-'} 41
QUESTION: Shall County room tax apply to all rentals of hotel,
motel, condominium and dwelling units rented 30 days or
less?
EXPLANATION: Renters of hotel, motel and similar units now pay room
taxes to the County. These funds are used to pay for
County services and to promote tourism. This ordinance
drops the exemption from taxation for houses,
condominium units and cabins personally rented by the
owner beginning January 1, 1994. Rentals of less than
$4 per day and hospital beds remain exempt.
Approval of measure ratifies amendments to Deschutes
County Code.
Section 6. Filinq. 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.
Section 7. Notice. The County Clerk shall give notice of
election as provided by law.
DATED this 25th day of August, 1993.
ATTEST:
Recording Sec etary
BOARD COUNTY COMMISSIONERS
OF DE UTES COUNTY, OREGON
POPE
, Commiss
BARRY H SLAUGHTER, Commiss
2 - ORDINANCE NO. 93-049 (8/25/93)
er
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 - EXHIBIT "A" FOR ORDINANCE NO. 93-049 (8/25/93)
_.,_f -s
remain in force and effect the county is authorized to prosecute and
enforce such provision.
Section 5. This Ordinance shall become effective, after
approval by the people on January 1, 1994.
3 - EXHIBIT "A" FOR ORDINANCE NO. 93-049 (8/25/93)
SEL801 NOTICE OF COUNTY MEASURE ELECTION ORS 250.285
Rev. 8/.20/92 ORS 254.095
Deschutes County
(Name of county) M
Notice is hereby given that on Tuesday November 9, 1993
(Day of week) (Date of election)
a measure election will be held in Deschutes County, Oregon.
(Name of county)
The county clerk has advised us (SELECT ONE):
❑x The election will be conducted at the polls. The polls will be open from 7:00 a.m. to 8:00 p.m.
❑ 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 Room Tax
QUESTION (20 Words)
Shall County room tax apply to all rentals of hotel, motel, condominium and dwelling
units rented 30 days or less?
*SUMMARY
Renters of hotel, motel and similar units now pay room taxes to the County. These funds
are used to pay for County services and to promote tourism. This ordinance drops the
exemption from taxation for houses, condominium units and cabins personally rented by
the owner beginning January .l, 1994. Rentals of less than $4 per day and hospital beds
remain exempt.
Approval of measure ratifies amendments to Deschutes County Code.
The fo ng authorized county official hereby certifies the above ballot title is true and complete.
SvptPmbPr 8, 1993
Si atu a of auth zed county official (not required to be notarized) Date signed
Tom Throop Chnir
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.