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1995-17136-Ordinance No. 95-029 Recorded 5/18/1995REVIEWED LEGAL COUNSEL BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON An Ordinance Amending Title 4, * u - Revenue and Finance, of the * { Deschutes County Code and * { Declaring an Emergency. ORDINANCE NO. 95-029 0146-0�"q 60 THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON, ORDAINS as follows: Section 1. Amendment. Title 4, "Revenue and Finance," as amended and as presented here in its codified form is further amended to read as set forth in Exhibit "A," attached hereto and by this reference incorporated herein, with new language in bold type and deletions noted in brackets. Section 2. Severability. The provisions of this ordinance are severable. If any section, sentence, clause or phrase of this ordinance is adjudged to be invalid by a court of competent jurisdiction, that decision shall not affect the validity of the remaining portions of this ordinance. Section 3. Codification. County Legal Counsel shall have the authority to format the provisions contained herein in a manner that will integrate them into the County Code consistent with the Deschutes County Form and Style Manual for Board Documents. Such codification shall include the authority to make such changes, to make changes in numbering systems and to make such numbering changes consistent with interrelated code sections. In addition, as part of codification of these ordinances, County Legal Counsel may insert appropriate legislative history reference. Any legislative history references included herein are not adopted as part of the substance of this ordinance, but are included for administrative convenience and as a reference. They may be changed to correct errors and to conform to proper style without action of the Board of County Commissioners. Section 4. Repeal of Ordinances as Affecting Existing Liabilities. The repeal, express or implied, of any ordinance, ordinance provision, code section, or any map or any line on a map incorporated therein by reference, by this amending ordinance shall not release or extinguish any duty, condition, penalty, forfeiture, or liability previously incurred or that may hereafter be incurred under such ordinance, unless a provision of this amending ordinance shall so expressly provide, and such ordinance repealed shall be treated as still remaining in force for the purpose of sustaining any proper action or prosecution for the enforcement of such duty, condition, penalty, forfeiture, or liability, and for the purpose of authorizing the prosecution, conviction and punishment of the person or persons who previously violated the repealed ordinance. i. - r PAGE 1 - ORDINANCE NO. 95-029 (5/17/95) t,,;,-,:,,i!,'11"ID I `i� 913 % ,, 1 1995 kAk 0146-0961 Section 5. Emergency. This ordinance being necessary for the immediate preservation of the public peace, health and safety, an emergency is declared to exist, and this ordinance takes effect on its passage. DATED this 17th day of May, 1995. BOARD OF OF ASCH ATT T: 7 Recording Secretary PAGE 2 - ORDINANCE NO. 95-029 (5/17/95) COMMISSIONERS NTY,OREGON y, (W / 1 0146-°0962 EXHIBIT "A" Title 4 REVENUE AND FINANCE Chapters: 4.04 Contract Rules and Procedures 4.08 Transient Room Tax 4.12 Service Fee Adjustments 4.16 (Repealed by Ord. 95-009 § 1, 1995) 4.20 Public Land Corner Preservation Fund 4.24 (Repealed by Ord. 95-009 § 1, 1995) 4.28 (Repealed by Ord. 95-012 § 1, 1995) 4.32 Split Serial Levies Chapter 4.04 CONTRACT RULES AND PROCEDURES Sections: contracts. 4.04.010 Purpose. 4.04.020 Definitions. 4.04.025 Definition -Board. 4.04.030 Definition -Commission. 4.04.035 Definition -Competitive bidding. 4.04.040 Definition -Competitive quotes. 4.04.045 Definition -Public contract. 4.04.050 Definition -Public contracting officer. 4.04.060 Competitive bids required - Exemptions. 4.04.070 Constructionmanager/general contractor. 4.04.080 Exemptions -Additional contracts. 4.04.090 Exemptions -Emergency 4.04.010 Purpose. The rules codified in this chapter are promulgated by the local contract review board, as designated by chapter 2.36 of this code, pursuant to the authority granted to that board by Oregon Revised Statutes chapter 279, for the purpose of establishing the rules and procedure for contracts entered into by the county. (§ 1 of Res. passed 5/19/76) 4.04.020 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:] set forth in 4.04.025-050. (Ord. 95-029 § 1, 1995; § 2 of Res. passed 5/19/76) Chapter 4.04 0146-0063 4.04.025 Definition -Board. "Board" means the local contract review board for the county, as established by chapter 2.36 of this code. (§ 2 of Res. passed 5/19/76) 4.04.030 Definition -Commission. "Commission" means the County Board of Commissioners. (§ 2 of Res. passed 5/19/76) 4.04.035 Definition -Competitive bidding. "Competitive bidding" means the solicitation of competitive offers which follow the formal process for advertising, bid and bid opening required by Oregon Revised Statutes chapter 279, and applicable rules of the board. (§ 2 of Res. passed 5/19/76) 4.04.040 Definition -Competitive quotes. "Competitive quotes" means the solicitation of offers from competing vendors. The solicitation may be by advertisement or a request to vendors to make an offer. The solicitation and the offer may be in writing or oral. (§ 2 of Res. passed 5/19/76) 4.04.045 Definition -Public contract. "Public contract" means any purchase, lease or sale of personal property, public improvements or services other than agreements which are exclusively for personal services. (§ 2 of Res. passed 5/19/76) 4.04.050 Definition -Public contracting officer. "Public contracting officer" means the commission or the person or persons designated by the commission to negotiate public contracts for the county. (§ 2 of Res. passed 5/19/76) 4.04.[030]060 Competitive bids required - Exemptions. All contracts shall be based upon competitive bids except: A. Contracts With Public Agencies. Contracts made with, or the cost of which is provided by, other public agencies or the federal government. (5/95) contracts. 4.04.100 Brand name specification. 4.04.110 Mandatory prequalification. 4.04.120 Bidder disqualification. 4.04.130 Bid rejection. 4.04.140 Appeals. 4.04.010 Purpose. The rules codified in this chapter are promulgated by the local contract review board, as designated by chapter 2.36 of this code, pursuant to the authority granted to that board by Oregon Revised Statutes chapter 279, for the purpose of establishing the rules and procedure for contracts entered into by the county. (§ 1 of Res. passed 5/19/76) 4.04.020 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:] set forth in 4.04.025-050. (Ord. 95-029 § 1, 1995; § 2 of Res. passed 5/19/76) Chapter 4.04 0146-0063 4.04.025 Definition -Board. "Board" means the local contract review board for the county, as established by chapter 2.36 of this code. (§ 2 of Res. passed 5/19/76) 4.04.030 Definition -Commission. "Commission" means the County Board of Commissioners. (§ 2 of Res. passed 5/19/76) 4.04.035 Definition -Competitive bidding. "Competitive bidding" means the solicitation of competitive offers which follow the formal process for advertising, bid and bid opening required by Oregon Revised Statutes chapter 279, and applicable rules of the board. (§ 2 of Res. passed 5/19/76) 4.04.040 Definition -Competitive quotes. "Competitive quotes" means the solicitation of offers from competing vendors. The solicitation may be by advertisement or a request to vendors to make an offer. The solicitation and the offer may be in writing or oral. (§ 2 of Res. passed 5/19/76) 4.04.045 Definition -Public contract. "Public contract" means any purchase, lease or sale of personal property, public improvements or services other than agreements which are exclusively for personal services. (§ 2 of Res. passed 5/19/76) 4.04.050 Definition -Public contracting officer. "Public contracting officer" means the commission or the person or persons designated by the commission to negotiate public contracts for the county. (§ 2 of Res. passed 5/19/76) 4.04.[030]060 Competitive bids required - Exemptions. All contracts shall be based upon competitive bids except: A. Contracts With Public Agencies. Contracts made with, or the cost of which is provided by, other public agencies or the federal government. (5/95) B. Personal Service Contracts. Contracts which are exclusively for personal services. Such contracts may include incidental materials such as written reports or opinions, architectural or engineering renderings and other supplemental materials required for providing the services. C. Contracts Under $10,000.00. Contracts for purchase where the amount does not exceed $10,000.00. 1. Where contracts are for more than $5,000.00, at least three competitive quotes shall be obtained where practicable. A written record shall be made containing the source and amount of the quotes received. 2. Where contracts are for more than $500.00 but less than $5,000.00, competitive quotes may be obtained where practicable. 3. No contractor may be awarded, in the aggregate, within the fiscal year, contracts in excess of $20,000.00 under this subsection without competitive bidding. In computing the aggregate under this subsection, awards under $500.00 need not be included. D. Contracts for Price Regulated Items. Contracts for the purchase of goods or services where the rate or price for the goods or services being purchased is established by federal, state or local regulatory authority. E. Allocated Petroleum Products. Contracts for the purchase of petroleum products if such purchase is required to be made from a particular supplier as a result of a federal allocation or if [purchase] purchased from other than an established supplier could jeopardize an allocation or future supply of such petroleum products. F. Copyrighted Materials. Contracts for the purchase of copyrighted materials where there is only one supplier available for such goods. G. Advertising Contracts. Contracts for the purchase of advertising, including that intended for the purpose of giving public notice. H. Investment Contracts. Contracts for the purpose of investment of public funds or the borrowing of funds. 0146-0964 I. Requirements Contracts. Purchase of goods or services from a supplier when the price of the goods and services has been established under a previously competitive bid requirements contract whereby it is agreed to purchase requirements or an anticipated need at a predetermined price. J. Single Seller or Price of Products Required. Contracts for purchase where there is only one seller or price of a product of the quality required available within a reasonable purchase area. K. Data Processing Contracts. Contracts for purchase or acquisition of data processing (hardware or software) may be let without competitive bid subject to the following conditions: 1. Prior to selection of the contractor, reasonable efforts have been made to solicit proposals from all known vendors. If the amount of the contract exceeds $10,000.00, written proposals shall be solicited from the appropriate vendors appearing on the list composed by the Data Systems Division of the executive branch of the state or by publication of an advertisement in a major trade publication of general circulation. 2. The contract is selected on the basis of the most competitive offer in both the cost and quality of the product to be purchased or acquired. 3. Whenever a contract for data processing let pursuant to this exemption exceeds $5,000.00, a written report shall be submitted to the board. The report shall include: a. The name of the company and, if applicable, the name of the retail vendor; b. The reasons why competitive bidding was not appropriate; and c. A description of the reasons why the contractor was selected and other proposals rejected. L. Insurance Contracts. Contracts for insurance. M. Contract Amendments. Any contract amendment, including change orders, extra work, field orders or other change in the original specifications which changes the Chapter 4.04 2 (5/95) original contract price or alters the work to be performed, may be made with the contractor subject to the following conditions: 1. The original contract imposes a binding obligation on the parties covering the terms and conditions regarding change in the work; 2. The amended contract does not substantially alter the scope or nature of the project; or 3. If the amendment has the effect of substantially altering the scope or nature of the project, the amount of the aggregate cost change resulting from all amendments creating such new obligations shall not exceed 10 percent of the initial contract. N. Equipment Maintenance. Contracts for the purchase of services, equipment or supplies for the maintenance, repair or conversion of existing equipment are exempt if required for the efficient utilization of the equipment. Where practicable, competitive quotes shall be obtained. O. Asphaltic Concrete and Rock. Contracts for the purchase of asphaltic concrete and rock where the material is to be used for maintenance. Where practicable, competitive quotes shall be obtained. P. Bids Obtained by the State for Same Materials. Contracts for the purchase of materials where competitive bids for the same materials have been obtained by the state, and the contract is awarded to the same party that the state dealt with, and the price of the materials is the same or lower than that paid by the state. Q. Sale of Personal Property. Personal property may be disposed of without competitive bidding under any of the following conditions: 1. There are specific statutory procedures for the sale of the type of property involved, and the property is disposed of according to those procedures; 2. The property has a value of less than $500.00 unless otherwise provided by statute; or 3. The public contracting officer finds that competitive bids would be inappropriate for 0146-0965 the type of property involved. A report of all sales made under this subsection shall be made to the board and shall include the reasons that competitive bids were deemed inappropriate. (Ord. 95-029 § 1, 1995; § 3 of Res. passed 5/19/76) 4.04. [035] 070 Construction manager/ general contractor. Construction Manager/General Contractor contracts are designated personal services contracts. Construction Manager/General Contractor contracts are exempt from Oregon Revised Statutes 279.027(3) and 279.039. The board by resolution may adopt selection criteria applicable to Construction Manager/General Contractor contracts. Such criteria may be specifically related to a single public improvement. (Ord. 95-029 § 1, 1995; Ord. 93-007 § 1, 1993) 4.04.[040]080 Exemptions -Additional contracts. The board may by resolution exempt other contracts from competitive bidding if it finds: A. The lack of bids will not result in favoritism or substantially diminish competition in awarding the contract; and B. The exemption will result in substantial cost savings. In making such findings, the board may consider the type, cost, amount of the contract, number of persons available to bid, and such other factors as the board may deem appropriate. (Ord. 95-029 § 1, 1995; § 4 of Res. passed 5/19/76) 4.04. [050] 090 Exemptions -Emergency contracts. A contract may also be exempted from competitive bidding if the commission, by majority vote of members present, determines that emergency conditions require prompt execution of the contract. A determination of such emergency shall be entered into the record of the meeting at which the determination is made. (Ord. 95-029 § 1,1995; § 5 of Res. passed 5/19/76) Chapter 4.04 3 (5/95) 4.04. [060] 100 Brand name specification. Specifications for contracts shall not require any product by any brand name or mark, nor the product of any particular manufacturer or seller, unless the product is exempt from this requirement under the provisions of subsection (A) or (B) of this section. However, this section shall not be construed to prevent reference in the specifications to a particular product as a description of the type of item required. A. A contract shall be exempt from the requirements of this section under any of the following conditions: 1. The specification is for a specific copyrighted product. This exemption does not include patented or trademark goods. 2. If there is only one manufacturer or seller of a product of the quality required, or if the efficient utilization of the existing equipment or supplies requires a compatible product of a particular manufacturer or seller, a contract may specify such particular product subject to the following conditions: a. The product is selected on the basis of the most competitive offer considering quality and cost. "Cost" includes not only the product price but also other items of expense such as costs related to quality or conversion; b. Prior to awarding the contract, reasonable efforts have been made to notify all known vendors of competing or comparable products of the intended specifications; and such vendors have been invited to submit competing proposals. If the amount of the purchase does not exceed $5,000.00, such notice and invitation may be informal. If the amount of the purchase exceeds $5,000.00, such notice shall include advertisement in at least one newspaper of general circulation in the area where the contract is to be performed and shall be timed to allow competing vendors a reasonable opportunity to make proposals; and c. If the amount of the purchase exceeds $2,500.00, and the contract is not also pursuant to the data processing exemption in section [4.04.030(I)] 4.04.060(K) of this 0146-4965 chapter, the public contracting officer shall notify the board of the specification. The notice shall be written and include a brief description of the proposed contract, a detailed description of the reasons why the product and/or seller was selected and any competing products and/or sellers that were rejected. The description shall also include the efforts made to notify and invite proposals from competing vendors. 3. When it is impractical to create specific design or performance specifications for a type of product to be purchased, a list of approved products by reference to particular manufacturers or sellers may be specified in accordance with the following product prequalification procedure: a. Reasonable efforts shall be made to notify all known manufacturers or vendors of competitive products of the intention to accept applications for inclusion in the list of prequalified products. Notification shall include advertisement in a trade journal of statewide distribution when possible. In lieu of advertising, notification may be made to vendors and manufacturers appearing on the appropriate list maintained by the Department of General Services of the state. b. Applications for prequalification of similar products are permitted up to 15 days prior to advertisement for bids on the product. c. If an application for inclusion in a list of prequalified products is denied, or an existing prequalification revoked, the applicant shall be notified in writing. The applicant may, within three days after receipt of the notice, appeal the denial or revocation to the board according to the procedure in Section [4.04.07014.04.140 of this chapter. B. The board may by resolution exempt certain additional products or classes of products upon any of the following findings: 1. It is unlikely that such exemption will encourage favoritism in the awarding of the contract or substantially diminish competition; 2. The specification of a product by brand name or mark, or the product of a particular manufacturer or seller, would result in Chapter 4.04 4 (5/95) substantial cost savings; 3. There is only one manufacturer or seller of the product of the quality required[.]; or 4. Efficient utilization of existing equipment or supplies require the acquisition of compatible equipment or supplies. (Ord. 95-029 § 1, 1995 § 6 of Res. passed 5/19/76) 4.04. [070] 110 Mandatory prequalification. Persons desiring to bid for contracts to perform the classes of public improvements described in subsection (A) of this section shall submit a completed prequalification statement to the public contracting officer. This requirement shall apply only where the public improvement contract amount exceeds $10,000.00. A. The classes of work for which prequalification is required are as follows: 1. Highway, road and street improvements; 2. Concrete paving and flatwork; 3. Rock crushing; 4. Bituminous oiling; 5. Bituminous paving; 6. Reinforced concrete construction; 7. Dredging and piledriving; 8. Excavation and grading; 9. Sewer construction; 10. Sewage treatment plants; 11. Sewage pumping stations; 12. Waterlines; 13. Water reservoirs; 14. Water tanks, steel; 15. Water tanks, concrete; 16. Electrical wiring; 17. Traffic signaliza.tion; 18. Outdoor illumination; 19. Building construction; 20. Building alteration and repair, 21. Demolition and related excavation and clearing; 22. Painting and decorating; 23. Plumbing; 24. Heating; 25. Roofing; 26. Air-conditioning; 27. Irrigation and sprinkling systems; 28. Drainage; 0146-096H,4 29. Landscaping. B. Applications for prequalification shall be submitted on the forms provided by the board at the times designated by the board for such prequalification. C. Upon establishment of the applicant's qualification, the public contracting officer shall insure a qualification statement. The statement shall inform the applicant of any conditions which may be imposed on the qualification and advise the applicant to notify the public contracting officer promptly if there has been any substantial change of conditions or circumstances which would make any statement contained in the prequalification application no longer applicable or untrue. The qualification statement shall also inform the applicant that if he desires to appeal the conditions of the prequalification varying his application, written notice must be given to the public contracting officer within three business days after receipt of the notice. D. If the public contracting officer does not qualify an applicant, he shall give written notice to the applicant stating the reasons that prequalification has been denied and informing the applicant of his right to appeal the decision within three business days after receipt of the notice. E. Upon discovery that a person prequalified is no longer qualified, the public contracting officer shall send notification of proposed revocation of qualification to the person. The notice shall state the reason for revocation and inform the person that the revocation will be effective 10 days from the date of the notice unless evidence that the deficiency has been corrected or notice of intent to appeal the revocation has been filed with the public contracting officer within 10 days. (§ 9 of Res. passed 5/19/76) 4.04. [080] 120 Bidder disqualification. The public contracting officer may disqualify any person as a bidder on a contract if: A. The person does not have sufficient financial ability to perform the contract. Evidence that the person can acquire a surety Chapter 4.04 5 (5/95) x 146-Vges bond in the amount and type required shall be sufficient to establish financial ability. If no performance bond is required, the public contracting officer may require such information as he deems necessary to determine the bidder's financial ability; B. The person does not have equipment available to perform the contract; C. The person does not have personnel of sufficient experience to perform the contract; or D. The person has repeatedly breached contractual obligations to public and private contracting agencies. (Ord. 95-029 § 1, 1995; § 7 of Res. passed 5/19/76) 4.04. [090] 130 Bid rejection. The public contracting officer may reject any bid not in compliance with all prescribed public bidding procedures and requirements, and may reject all bids if it is in the public interest to do so. (Ord. 95-029 § 1, 1995; § 8 of Res. passed 5/19/76) 4.04. [100] 140 Appeals. The procedures for appeals shall be as follows: A. Notice of appeal need not be in any particular form so long as they are in writing addressed to the public contracting officer. B. Immediately upon receipt of such written notice of appeal, the public contracting officer shall inform the board. C. Upon receipt of notice of appeal, the board shall notify the person appealing of the time and place of the hearing. D. The board shall conduct the hearing according to the provisions of Oregon Revised Statutes 279.045(3) and decide the appeal within 10 days after receiving the notification and shall set forth in writing the reasons for its decisions. (Ord. 95-029 § 1, 1995; § 10 of Res. passed 5/19/76) Chapter 4.04 6 (5/95) Chapter 4.08 TRANSIENT ROOM TAX Sections: Refunds. 4.08.010 Short title. 4.08.020 Definitions. 4.08.025 Definition-Accrualaccounting. 4.08.030 Definition -Board. 4.08.035 Definition -Cash accounting. 4.08.040 Definition -County. 4.08.045 Definition -Hotel. 4.08.050 Definition -Occupancy. 4.08.055 Definition -Operator. 4.08.060 Definition -Person. 4.08.065 Definition -Rent. 4.08.070 Definition -Rent package plan. 4.08.075 Definition -Tax. 4.08.080 Definition -Tax administrator. 4.08.085 Definition -Transient. 4.08.090 Tax imposed. 4.08.100 Applicability. 4.08.110 Operator -Collection -Amount. 4.08.120 Operator -Collection -Procedure. 4.08.130 Exemptions. 4.08.140 Operator -Registration -Form and contents -Execution - Certification of authority. 4.08.150 Returns and payments -Date due. 4.08.160 Penalties and interest - Delinquency. 4.08.170 Penalties and interest Continued delinquency. 4.08.180 Penalties and interest -Fraud. 4.08.190 Penalties and interest - Assessment of interest. 4.08.200 Penalties and interest - Penalties merged with tax. 4.08.210 Penalties and interest -Petition for waiver. 4.08.220 Deficiency determination. 4.08.230 Fraud -Refusal to collect - Evasion. 4.08.240 Operator delay. 4.08.250 Redeterminations. 4.08.260 Security for collection of tax. 4.08.270 Lien. 0146-0969 4.08.280 Refunds. 4.08.290 Transient room tax fund. 4.08.300 Recordkeeping. 4.08.310 Examination of records. 4.08.320 Administration -Confidentiality. 4.08.330 Appeals. 4.08.340 Unlawful acts -Penalty. 4.08.010 Short title. This chapter shall be known as the county transient room tax ordinance. (Ord. 203-3 § 1, 1975) 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] set forth in 4.08.025- 085.[:] (Ord. 95-029 § 1, 1995; Ord. 203-3 § 2, 1975) 4.08.025 Definition -Accrual accounting. "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. (Ord. 203-3 § 2, 1975) 4.08.030 Definition -Board. "Board" means the County Board of Commissioners. (Ord. 203-3 § 2, 1975) 4.08.035 Definition -Cash accounting. "Cash accounting" means the operator does not enter the rent due from a transient on his records until rent is paid. (Ord. 203-3 § 2, 1975) 4.08.040 Definition -County. "County" means Deschutes County and is limited to the unincorporated area of the county. (Ord. 203-3 § 2, 1975) . 4.08.045 Definition -Hotel. "Hotel" means any structure, or any portion of any structure which is occupied or intended or designed for transient occupancy for 30 days or less, for dwelling, lodging or sleeping Chapter 4.08 1 (5/95) purposes, and includes any hotel, inn, tourist home, tourist accommodation, condominium, motel, studio hotel, bachelor hotel, lodging house, rooming house, 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. (Ord. 93-049 § 1, 1993; Ord. 203-3 § 2, 1975) 4.08.050 Definition -Occupancy. "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. (Ord. 203-3 § 2, 1975) 4.08.055 Definition -Operator. "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. (Ord. 203-3 § 2, 1975) 4.08.060 Definition -Person. "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. (Ord. 203-3 § 2, 1975) 4.08.065 Definition -Rent. "Rent" means the consideration charged, whether or not received by the operator, for the occupancy of space in a hotel valued in money, goods, labor, credits, property or other 0146-0 10 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. (Ord. 203-3 § 2, 1975) 4.08.070 Definition -Rent package plan. "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. (Ord. 203-3 § 2, 1975) 4.08.075 Definition -Tax. "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. (Ord. 203-3 § 2, 1975) 4.08.080 Definition -Tax administrator. "Tax administrator" means the county treasurer. (Ord. 203-3 § 2, 1975) 4.08.085 Definition -Transient. "Transient" means any individual who exercises occupancy or is entitled to occupancy in a hotel for a period of 30 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 30 -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 30 days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy. (Ord. 203-3 § 2, 1975) 4.08.[030]090 Tax imposed. For the privilege of occupancy in any hotel, on and after the effective date of the Chapter 4.08 2 (5/95) 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 transient to the county which is extinguished only by payment 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 installment. 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. (Ord. 95-029 § 1, 1995; Res. 87-053 adopted by the people 11/3/87; Ord. passed 3/11/80: Ord. 203-3 § 3, 1975) 4.08. [040] 100 Applicability. The tax imposed by this ordinance shall apply only to those hotels located within the unincorporated area of the county. (Ord. 95- 029 § 1, 1995; Ord. 203-3 § 4, 1975) 4.08. [050] 110 Operator -Collection -Amount. A. Every operator renting rooms in the county, the occupancy of which is not exempted under the terms of this chapter, shall collect a tax from the occupant. The tax collected or accrued by the operator constitutes a debt owed by the operator to the county. B. In all cases of credit or deferred payment of rent, the payment of tax to the operator may be deferred until the rent is paid, and the operator shall not be liable for the tax until credits are paid or deferred payments are made. C. For rent collected on portions of a dollar, the first one cent of tax shall be collected on [10 cents] one cent through [29] 14 cents, inclusive; the second one cent of tax 0146-09"11 on [thirty] 15 cents through [49] 28 cents; the third one cent of tax on [50] 29 cents through [69] 42 cents; the fourth one cent of tax on [70] 43 cents through [89] 56 cents[ and]; the fifth one cent of tax on [90] 57 cents through [the next $1.00 and nine cents of rent] 70 cents; the sixth one cent of tax on 71 cents through 84 cents and the seventh one cent of tax on 85 cents through $.99. (Ord. 95-029 § 1, 1995; Ord. 203-3 § 5, 1975) 4.08. [060] 120 Operator -Collection -Procedure. Each operator shall collect the tax imposed by this chapter at the same time as the rent is collected from every transient. The amount of tax shall be separately stated upon the operator's records, and any receipt rendered by the operator. No operator of a hotel shall advertise that the tax or any part of the tax will be assumed or absorbed by the operator, or that it will not be added to the rent, or that, when added, any part will be refunded, except in the manner provided by this chapter. (Ord. 95-029 § 1, 1995; Ord. 203-3 § 6, 1975) 4.08. [070] 130 Exemptions. No tax imposed under this chapter shall be imposed upon: A. Any occupant for more than 30 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 $4.00 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. (Ord. 95-029 § 1, 1995; Ord. 93-049 adopted by the people 11/9/93; Ord. 93-020 § 1, 1993; Ord. 203-3 § 7, 1975) Chapter 4.08 3 (5/95) 4.08. [080] 140 Operator -Registration -Form and contents -Execution - Certification of authority. A. Every person engaging or about to engage in business as an operator of a hotel in the county shall register with the tax administrator on a form provided by him. Operators engaged in business at the time the ordinance codified in this chapter is adopted must register not later than 30 calendar days after passage of the ordinance codified in this chapter. Operators starting business after the ordinance codified in this chapter is adopted must register within 15 calendar days after commencing business. The privilege of registration after the date of imposition of such tax shall not relieve any person from the obligation of payment or collection of tax regardless of registration. Registration shall set forth the name under which an operator transacts or intends to transact business, the location of his place or places of business and such other information to facilitate the collection of the tax as the tax administrator may require. The registration shall be signed by the operator. The tax administrator shall, within 10 days after registration, issue without charge from the occupant, together with a duplicate thereof for each additional place of business for each registrant. Certificates shall be nonassignable and nontransferable and shall be surrendered immediately to the tax administrator upon the cessation of business at the location named or upon its sale or transfer. Each certificate and duplicate shall state the place of business to which it is applicable and shall be prominently displayed therein so as to be seen and come to the notice readily of all occupants and persons seeking occupancy. B. The certificate shall, among other things, state the following: 1. The name of the operator; 2. The address of the hotel; 3. The date upon which the certificate was issued; 4. This Transient Occupancy Registration Certificate signifies that the person named on the face hereof has fulfilled the requirements of the Transient Room Tax Ordinance of the County of Deschutes by registration with the Tax Administrator for the purpose of collecting from transients the room tax imposed by said County and remitting said tax to the Tax Administrator. (Ord. 95-029 § 1, 1995; Ord. 203-3 § 8, 1975) 4.08. [090] 150 Returns and payments -Date due. A. The tax imposed by this chapter shall be paid by the transient to the operator at the time that rent is paid. All amounts of such taxes collected by any operator are due and payable to the tax administrator on a monthly basis on the 15th day of the month for the preceding month; and are delinquent on the last day of the month in which they are due. B. On or before the 15th day of the month following each month of collection a return for the preceding month's tax collections shall be filed with the tax administrator. The return shall be filed in such form as the tax administrator may prescribe by every operator liable for payment of tax. C. Returns shall show the amount of tax collected or otherwise due for the related period. The tax administrator may require returns to show the total rentals upon which tax was collected or otherwise due, gross receipts of operator for such period and an explanation in detail of any discrepancy between such amounts, and the amount of rents exempt, if any. D. The person required to file the return shall deliver the return, together with the remittance of the amount of the tax due, to the tax administrator at his officer either by personal delivery or by mail. If the return is mailed, the postmark shall be considered the date of delivery for determining delinquencies. E. For good cause, the tax administrator may extend but not to exceed one month the time for making any return or payment of tax. No further extension shall be granted, except by the board. Any operator to whom an extension is granted shall pay interest at the Chapter 4.08 4 (5/95) rate of one percent per month on the amount of tax due without proration for a fraction of a month. If a return is not filed, and the tax and interest due is not paid by the end of the extension granted, then the interest shall become a part of the tax for computation of penalties described elsewhere in this chapter. (Ord. 95-029 § 1, 1995; Ord. 203-3 § 9, 1975) 4.08.[100]160 Penalties and interest - Delinquency. Any operator who has not been granted an extension of time for remittance of tax due and who fails to remit any tax imposed by this chapter prior to delinquency shall pay a penalty of 10 percent of the amount of the tax due in addition to the amount of the tax. (Ord. 95-029 § 1, 1995; Ord. 203-3 § 10(1), 1975) 4.08.[110]170 Penalties and interest - Continued delinquency. Any operator who has not been granted an extension of time for remittance of tax due, and who failed to pay any delinquent remittance on or before a period of 30 days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of 15 percent of the amount of the tax due plus the amount of the tax and the 10 percent penalty first imposed. (Ord. 95-029 § 1, 1995; Ord. 203-3 § 10(2), 1975) 4.08. [120] 180 Penalties and interest -Fraud. If the tax administrator determines that the nonpayment of any remittance due under this chapter is due to fraud or intent to evade the provisions thereof, a penalty of 25 percent of the amount of the tax shall be added thereto in addition to the penalties stated in Sections [4.04.100] 4.08.160 and [4.04.110] 4.08.170 of this title. (Ord. 95-029 § 1, 1995; Ord. 203-3 § 10(3), 1975) 4.08.[130]190 Penalties and interest - Assessment of interest. In addition to the penalties imposed, any X14'6"-0,973 operator who fails to remit the tax imposed by this chapter shall pay interest at the rate of one-half of one percent per month or fraction thereof without proration for portions of a month, on the amount of the tax due, exclusive of penalties, for the date on which the remittance first became delinquent until paid. (Ord. 95-029 § 1, 1995; Ord. 203-3 § 10(4), 1975) 4.08.[140]200 Penalties and interest - Penalties merged with tax. Every penalty imposed and such interest as accrues under the provisions of this section shall be merged with and become a part of the tax required in this chapter to be paid. (Ord. 95-029 § 1, 1995; Ord. 203-3 § 10(5), 1975) 4.08.[150]210 Penalties and interest -Petition for waiver. Any operator who fails to remit the tax levied in this chapter within the time stated in this chapter shall pay the penalties stated in this chapter; provided, however, the operator may petition the board for waiver and refund of the penalty or any portion thereof and the board may, if a good and sufficient reason is shown, waive and direct a refund of the penalty or any portion thereof. (Ord. 95-029 § 1, 1995; Ord. 203-3 § 10(6), 1975) 4.08. [160] 220 Deficiency determination. If the tax administrator determines that the returns are incorrect, he may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information within his possession. One or more deficiency determinations may be made on the amount due for one, or more than one period, and the amount so determined shall be due and payable immediately upon service of notice as provided in this chapter after which the amount determined is delinquent. Penalties on deficiencies shall be applied as set forth in Sections [4.04.100] 4.08.160 through [4.04.150] 4.08.210 of this chapter. A. In making a determination the tax Chapter 4.08 5 (5/95) administrator may offset overpayments if any, which may have been previously made for a period or periods, against any underpayment for a subsequent period or periods, or against penalties, and interest, on the underpayments. The interest on underpayments shall be computed in the manner set forth in Sections [4.08.100] 4.08.160 through [4.08.150] 4.08.210 of this chapter. B. The tax administrator shall give to the operator or occupant a written notice of his determination. The notice may be served personally or by mail; if by mail, the notice shall be addressed to the operator at his address as it appears in the records of the tax administrator. In case of service by mail of any notice required by this chapter the service is complete at the time of deposit in the United States Post Office. C. Except in the case of fraud, intent to evade this chapter or authorized rules and regulations, every deficiency determination shall be made and notice thereof mailed within three years after the last day of the month following the close of the monthly period for which the amount is proposed to be determined or within three years after the return is filed, whichever period expires the later. D. Any determination shall become due and payable immediately upon receipt of notice and shall become final within ten days after the tax administrator has given notice thereof; provided, however, the operator may petition redemption and refund if the petition is filed before the determination becomes final as provided for in this chapter. (Ord. 95-029 § 1, 1995; Ord. 203-3 § 11(1), 1975) 4.08. [170] 230 Fraud -Refusal to collect - Evasion. If any operator shall fail or refuse to collect such tax or to make, within the time provided in this chapter any report and remittance of such tax or any portion thereof required by this chapter, or makes a fraudulent return or otherwise wilfully attempts to evade this chapter, the tax administrator shall proceed in 014 6-09 A such manner as he may deem best to obtain facts and information on which to base an estimate of the tax due. As soon as the tax administrator has determined the tax due that is imposed by this chapter from any operator who has failed or refused to collect the same and to report and remit such tax, he shall proceed to determine and assess against such operator the tax, interest and penalties provided for by this chapter. In case such determination is made, the tax administrator shall give a notice in the manner aforesaid of the amount so assessed. Such determination and notice shall be made and mailed within three years after discovery by the tax administrator of any fraud, intent to evade or failure or refusal to collect such tax, or failure to file return. Any determination shall become due and payable immediately upon receipt of notice and shall become final within 10 days after the tax administrator has given notice thereof, provided, however, the operator may petition redemption and refund if the petition is filed before the determination becomes final as provided in this chapter. (Ord. 95-029 § 1, 1995; Ord. 203-3 § 11(2), 1975) 4.08.[180]240 Operator delay. If the tax administrator believes that the collection of any tax or any amount of tax required to be collected and paid to the county will be jeopardized by delay, or if any determination will be jeopardized by delay, he shall thereupon make a determination of the tax or amount of tax required to be collected, noting the fact upon the determination. The amount so determined as provided in this chapter shall be immediately due and payable, and the operator shall immediately pay same determination to the tax administrator after service of notice thereof; provided, however the operator may petition, after payment has been made, for redemption and refund of such determination, if the petition is filed within 10 days from the date of service of notice by the tax administrator. (Ord. 95-029 § 1, 1995; Ord. 203-3 § 11(3), 1975) Chapter 4.08 6 (5/95) 4.08. [190] 250 Redeterminations. A. Any person against whom a determination is made under Sections [4.08.160] 4.08.220, [4.08.170] 4.08.230 and [4.08.180] 4.08.240 of this chapter or any person directly interested may petition for a redetermination and redemption and refund within the time required in Sections [4.08.160, 4.08.170 and 4.08.180] 4.08.220, 4.08.230 and 4.08.240 of this chapter. If a petition for redetermination and refund is not filed within the time required in Sections [4.08.160, 4.08.170 and 4.08.180] 4.08.220, 4.08.230 and 4.08.240 of this chapter, the determination becomes final at the expiration of the allowable time. B. If a petition for redetermination and refund is filed within the allowable period, the tax administrator shall reconsider the determination, and if the person has so requested in his petition, shall grant the person an oral hearing and shall given him 10 days notice of the time and place of the hearing. The tax administrator may continue the hearing from time to time as may be necessary. C. The tax administrator may decrease or increase the amount of the determination as a result of the hearing and if an increase is determined such increase shall be payable immediately after the hearing. D. The order or decision of the tax administrator upon a petition for redetermination of redemption and refund becomes final 10 days after service upon the petitioner of notice thereof, unless appeal of such order or a decision is filed with the board within 10 days after service of such notice. E. No petition for redetermination of redemption and refund or appeal therefrom shall be effective for any purpose unless the operator has first complied with the payment provisions of this chapter. (Ord. 95-029 § 1, 1995; Ord. 203-3 § 12, 1975) 4.08. [200] 260 Security for collection of tax. A. The tax administrator, after delinquency F- 0116-09 15 and when he deems it necessary to insure compliance with this chapter, may require any operator subject thereto to deposit with him such security in the form of cash, bond or other security as the tax administrator may determine. The amount of the security shall be fixed by the tax administrator but shall not be greater than twice the operator's estimated average monthly liability for the period for which he files returns, determined in such manner as the tax administrator deems proper, or $5,000.00, whichever amount is the lesser. The amount of the security may be increased or decreased by the tax administrator subject to the limitations provided in this chapter. B. At any time within three years after any tax or any amount of tax required to be collected becomes due and payable or at any time within three years after any determination becomes final, the tax administrator may bring an action in the courts of the state, or any state or of the United States in the name of the county to collect the amount delinquent together with penalties and interest. (Ord. 95-029 § 1,1995; Ord. 203-3 § 13, 1975) 4.08. [210] 270 Lien. A. The tax imposed by this chapter together with the interest and penalties provided in this chapter and the filing fees paid to the County Clerk and advertising costs which may be incurred when the same becomes delinquent as set forth in this chapter shall be and, until paid, remain a lien from the date of its recording with the County Clerk, and superior to all subsequent recorded liens on all tangible personal property used in the hotel of an operator and may be foreclosed on and sold as may be necessary to discharge such lien, if the lien has been recorded. Notice of lien may be issued by the tax administrator or his deputy whenever the operator is in default in the payment of such tax, interest and penalty and shall be recorded, and a copy sent to the delinquent operator. The personal property subject to such lien Chapter 4.08 7 (5/95) seized by any deputy or employee of the tax administrator may be sold by the department seizing the same at public auction after 10 days notice which shall mean one publication in a newspaper of general circulation within the county. B. Any lien for taxes as shown on the records of the proper county official shall, upon the payment of all taxes, penalties and interest thereon, be released by the tax administrator when the full amount determined to be due has been paid to the county and the operator or person making such payment shall receive a receipt therefor stating that the full amount of taxes, penalties and interest thereon have been paid and that the lien is thereby released and the record of lien is satisfied. (Ord. 95-029 § 1, 1995; Ord. 203-3 § 14, 1975) 4.08. [220] 280 Refunds. A. Operator's Refunds. Whenever the amount of any tax, penalty or interest has been paid more than once or has been erroneously or illegally collected or received by the tax administrator under this chapter, it may be refunded, provided a verified claim in writing therefor, stating the specific reason upon which the claim is founded, is filed with the tax administrator within three years from the date of payment. The claim shall be made on forms provided by the tax administrator. If the claim is approved by the tax administrator, the excess amount collected or paid may be refunded or may be credited on any amounts then due and payable from the operator from whom it was collected or by whom paid and the balance may be refunded to each operator, his administrators, executors or assignees. B. Transient Refunds. Whenever the tax required by this chapter has been collected by the operator, and deposited by the operator with the tax administrator, and it is later determined that the tax was erroneously or illegally collected or received by the tax administrator, it may be refunded by the tax administrator to the transient, provided a 0146-0976 verified claim in writing therefor, stating the specific reason on which the claim is founded, is filed with the tax administrator within three years from the date of payment. (Ord. 95-029 § 1, 1995; Ord. 203-3 § 15, 1975) 4.08.[230]290 Transient room tax fund. The tax administrator shall place all moneys received pursuant to this chapter in the transient room tax fund. (Ord. 95-029 § 1, 1995; Ord. 203-3 § 16(1), 1975) 4.08.[240]300 Recordkeeping. Every operator shall keep guest records of room sales and accounting books and records of the room sales. All records shall be retained by the operator for a period of three years and six months after they come into being. (Ord. 95-029 § 1, 1995; Ord. 203-3 § 16(2), 1975) 4.08.[250]310 Examination of records. The tax administrator or any person authorized in writing by him may examine during normal business hours, the books, papers and accounting records relating to room sales of any operator after notification to the operator liable for the tax and may investigate the business of the operator in order to verify the accuracy of any return made, or if no return is made by the operator, to ascertain and determine the amount required to be paid. (Ord. 95-029 § 1, 1995; Ord. 203-3 § 16(3), 1975) 4.08. [260] 320 Administration -Confidentiality. It is unlawful for the tax administrator or any person having an administrative or clerical duty under the provisions of this chapter to make known in any manner whatever the business affairs, operations or information obtained by an investigation of records and equipment of any person required to obtain a transient occupancy registration certificate or pay a transient occupancy tax, or any other person visited or examined in the discharge of official duty, or the amount of source of income, profits, losses, expenditures or any Chapter 4.08 8 (5/95) particular thereof, set forth in any statement or application, or to permit any statement or application, or copy of either, or any book containing any abstract or particulars thereof to be seen or examined by any person; provided, that nothing in this subsection shall be construed to prevent: A. The disclosure to, or the examination of records and equipment by another county official, employee or agent for collection of taxes for the sole purpose of administering or enforcing any provision of this chapter; or collecting taxes imposed under this chapter. B. The disclosure after the filing of a written request to that effect, to the taxpayer himself, receivers, trustees, executors, administrators, assignees and guarantors, if directly interested, of information as to any paid tax, any unpaid tax or amount of tax required to be collected or interest and penalties; provided further, that the district attorney approves each such disclosure and that the tax administrator may refuse to make any disclosure referred to in this subsection when in his opinion the public interest would suffer thereby. C. The disclosure of the names and addresses of any persons to whom transient occupancy registration certificates have been issued. D. The disclosure of general statistics regarding taxes collected or business done in the county. (Ord. 95-029 § 1, 1995; Ord. 203-3 § 16(4), 1975) 4.08. [270] 330 Appeals. Any person aggrieved by any provisions of the tax administrator may appeal to the board by filing a notice of appeal with the tax administrator within 10 days of the administrator's decision. The tax administrator shall transmit such notice of appeal, together with the file of such appealed matter to the board who shall fix a time and place for hearing such appeal. The board shall give the appellant not less than 10 days written notice of the time and place of hearing of such appealed matter. (Ord. 95-029 § 1, 0146-0911 1995; Ord. 203-3 § 17, 1975) 4.08.[280]340 Unlawful acts -Penalty. It is an infraction for any operator or other person so required to fail or refuse to register as required in this chapter, or to furnish any return required to be made, or fail or refuse to furnish a supplemental return or other data required by the tax administrator or to render a false or fraudulent return. No person required to make, render, sign or verify any report shall make any false or fraudulent report, with intent to defeat or evade the determination of any amount due required by this chapter. Violation of any provision of this [ordinance] title is a Class A infraction. (Ord. 95-029 § 1, 1995; Ord. 83-013 § 1,1983; Ord. 203-3 § 19, 1975) Chapter 4.08 9 (5/95) Chapter 4.12 SERVICE FEE ADJUSTMENTS Sections: 4.12.010 Annual review. 4.12.020 Fee changes -Departmental analysis. 4.12.030 Annual adjustment. 4.12.040 Adjustments -Hearing. 4.12.050 Publication and distribution. 4.12.060 Emergency fees -Duration. 4.12.070 Temporary reduction - Duration. 4.12.080 Current fees. 4.12.090 Actual cost service fees. 4.12.010 Annual review. Fees and charges for services shall be reviewed for compatibility with the actual cost of providing service prior to April 1st of each year, and shall be adjusted and set as of each July 1st. (Ord. 85-005 § 1, 1985) 4.12.020 Fee changes -Departmental analysis. Prior to April lst of each year, each department responsible for the charging of a fee or charge for service shall submit to the director of administrative service an analysis, on forms to be provided by the director of administrative services, the fees currently being charged, the actual cost of the services provided, and the recommended fee adjustments, if any. (Ord. 85-005 § 2, 1985) 4.12.030 Annual adjustment. For fees for which no new fee is recommended by a department head, an annual adjustment will be made based on the [West -D] applicable Consumer Price Index (CPI) for all urban consumers, as compiled and published by the United States Department of Labor, Bureau of Labor Statistics, as of the prior December. (Ord. 95- 029 § 1, 1995; Ord. 85-005 § 3, 1985) 4.12.040 Adjustments -Hearing. The Board of County Commissioners shall set for hearing, prior to May 1st of each year, all adjustments to fees and charges for services, and all new fees and charges for services. Fees and charges for services may be amended or added after a hearing by the Board of County Commissioners by a proper resolution adopting the fees and charges for services. (Ord. 85-005 § 4, 1985) 4.12.050 Publication and distribution. The director of administrative services shall compile and publish a compilation of all county fees and charges for services as of each July 1st, and shall disseminate such compilation to an county departments. (Ord. 85-005 § 5, 1985) 4.12.060 Emergency fees -Duration. Emergency fees may be adopted administratively by the director of administrative services or the Board of County Commissioners for a period not to exceed one year. When a service is requested and no fee has been adopted by the Board of County Commissioners, the director of administrative services, on behalf of the Board of County Commissioners, shall declare a fee which shall be based upon the work to be performed and cost of providing the service. Any fee charged by the county which is established or authorized by any governmental entity may be amended administratively by the director of administrative services upon amendment of such fee or authorization by the governmental entity. (Ord. 88-037 § 1, 1988: Ord. 88-001 § 1, 1988: Ord. 85-005 § 6, 1985) 4.12.070 Temporary reduction - Duration. Temporary reductions in fees for services and materials may be approved by the Board of County Commissioners for a period not to exceed one year. Temporary adjustments may be made to any fee amended in whole or part by the Legislative Assembly of the state, or any state agency or federal agency, to the Chapter 4.12 1 (5/95) extent such fees are adjusted by the Legislative Assembly of the state, state agency or federal agency. (Ord. 86-046 § 1, 1986: Ord. 85-005 (part), 1985) 4.12.080 Current fees. All fees for service now in effect are ratified, and shall remain in full force and effect unless amended by resolution of the Board of County Commissioners. (Ord. 85-005 § 7,1985) 4.12.090 Actual cost service fees. A. Any resolution adopting fees pursuant to Deschutes County Code Section 4.12.040 and any fee adopted administratively pursuant to Deschutes County Code Section 4.12.060 may be designated as an "Actual Cost Fee", which may be abbreviated "ACS". This designation shall follow the fee prescribed. B. Any fee designated "Actual Cost Service" or "ACS" shall constitute a deposit against which county staff and consultants shall charge their time spent on each application, petition or service request. C. Any amounts of an "Actual Cost Service" or "ACS" deposit which exceed the actual cost of service as determined by the time charged by the County staff and consultants on the application, petition or service requested shall, within sixty days of the final decision or action of the County approving or denying of the application, petition or service request, be refunded to the person or firm making the fee deposit. D. For any "Actual Cost Service" or "ACS" fee, county staff and consultants shall keep a written record of their time spent on each application, petition or service request. Each department head is authorized and directed to require each applicant, petitioner or requester for any of the services designated "Actual Cost Service" or "ACS" to agree that, as a condition of receipt of the application, petition or service request, any documented costs which exceed the deposit shall be due and payable to the county upon demand upon final decision or action of the County on the application, 0146-0979 petition or service request. (Ord. 91-022 § 1, 1991) Chapter 4.12 2 (5/95) Chapter 4.20 PUBLIC LAND CORNER PRESERVATION FUND Sections: 4.20.010 Purpose. 4.20.020 Definitions. 4.20.025 Definition -Corner. 4.20.030 Definition -County surveyor. 4.20.035 Definition -Existing corner. 4.20.040 Definition -Government corner. 4.20.045 Definition -Instrument. 4.20.050 Fee established -Disposition. 4.20.060 Fund created. 4.20.070 Restriction on expenditures. 4.20.010 Purpose. The purpose of this chapter is to establish a fee for the recording of documents that convey an interest in real property pursuant to Oregon Revised Statutes 205.130 by deed, to be used by the county surveyor for the establishment, reestablishment and maintenance of corners of government surveys under Oregon Revised Statutes 209.070(5) and (6). (Ord. 86-014 § 1, 1986) 4.20.020 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:] set forth in 4.20.025-045. (Ord. 95-029 § 1, 1995) 4.20.025 Definition -Corner. "Corner" means a point determined by the surveying process. (Ord. 86-014 § 2, 1986) 4.20.030 Definition -County surveyor. "County surveyor" means the county surveyor or his designee. (Ord. 86-014 § 2, 1986) 4.20.035 Definition -Existing corner. "Existing corner" means one whose position can be identified by verifying the evidence of 0146-0980 the monument or its accessories, by reference to the description and field notes, or located by an acceptable supplemental survey record, some physical evidence or testimony. (Ord. 86-014 § 2, 1986) 4.20.040 Definition -Government corners. "Government corners" means and includes all corners and boundary lines as is accepted in the United States Department of Interior, Bureau of Land Management, Manual of Surveying Instruction and its supplements, such as section, quarter section, donation land claim, meander, closing, witness, state boundary and line trees. Such corners include: A. "Lost corner" means a point of a survey whose position cannot be determined, beyond reasonable doubt, either from traces of the original marks or from acceptable evidence or testimony that bears upon the original position, and whose location can be restored only by reference to one or more interdependent corners. B. "'Monument" means an object or physical structure which marks the corner point. C. "Obliterated corner" means one at which point there are no remaining traces of the monument or its accessories, but whose location has been perpetuated, or the point for which may be recovered beyond reasonable doubt by the acts and testimony of the interested landowners, competent surveyors, or other qualified local authorities, or witness, or by some acceptable record evidence. D. 'Restoration" means the establishment, reestablishment or maintenance for the purpose of preservation of the corner.(Ord. 86-014 § 2, 1986) 4.20.045 Definition -Instrument. "Instrument" means addendum to assignment of real estate contract, appointment of successor trustee, assignment of contract, assignment of trust deed, Chapter 4.20 1 (5/95) assignment of trust deed by beneficiary or successor in interest, assignment of trust deed by conditional holder of beneficiary's interest, assignment of lease, assignment of lessee's interest, bargain and sale deed, cemetery deed, condominium unit warranty deed, conservator deed, contract of sale, correction deed, death certificate, deed creating estate by the entirety, deed in lieu of foreclosure, deed of reconveyance, deed of trust, deed of trust indenture, deed of trust for construction loan, dedication deed, deed and assignment, annexation record or ordinance, easement, estoppel deed, full reconveyance, grant deed, indenture, land patent deed, land sale contract, lease, lease and termination, lot line adjustment, mineral deed, memorandum of contract, mortgage addendum, mortgage satisfaction and reassignment, memorandum of contract of sale, memorandum of land sales contract, modification of note and trust deed, mortgage, mortgage release, mortgage satisfaction, mortgagee's agreement of subordination, mortgage and assignment, mortgage modification, note and deed of mortgage reinstatement, note and deed of trust reinstatement modification and extension agreement, notice of default and election to sell, notice of release of assignment, partial release of mortgage, partial reconveyance, personal representative deed, power of attorney, power of attorney to sell real estate, quitclaim deed, real estate contract, reconveyance deed (full and partial), release of mortgage, satisfaction of mortgage, second mortgage, second trust deed, sheriff deed, special warranty deed, statutory bargain and sale deed, statutory warranty deed, survivorship warranty deed, tax deed, timber deed, trust deed, trust deed to consumer finance license, trustee's deed, trustee's notice of sale, tax deed, timber deed, trust deed, trust deed to consumer finance license, trustee's deed, trustee's notice of sale, warranty deed, and any other document described in Oregon Revised Statutes 205.130(2). (Ord. 87-027 § 2, 1987) 0146-0981 4.20.[030]050 Fee established -Disposition. The County Clerk shall collect a fee for the recording of an instrument as defined in this chapter in the amount of five dollars per instrument. This fee shall be in addition to any other fee charged by the County Clerk. At least once a month the County Clerk shall deposit with the county treasurer all fees received pursuant to this chapter in the public land corner preservation account. (Ord. 87- 027 § 3, 1987: Ord. 86-014 § 3, 1986) 4.20. [040] 060 Fund created. A public land corner preservation fund shall be created and used for the purposes stated in this chapter. All moneys collected for this fund and any interest accrued to this fund, shall be deposited and credited to the public land corner preservation fund. The treasurer is authorized to invest fund balances. (Ord. 86-036 § 1, 1986: Ord. 860 14 § 4, 1986) 4.20. [050] 070 Restriction on expenditures. Funds received pursuant to this chapter shall be used for establishment, reestablishment and maintenance of corners of government surveys under Oregon Revised Statutes 209.070(5) and (6) and for no other purpose. (Ord. 86-014 § 5, 1986) Chapter 4.20 2 (5/95) Chapter 4.32, SPLIT SERIAL LEVIES Sections: 4.32.010 Definitions. 4.32.020 Geographic tax classification. 4.32.030 Required findings. 4.32.010 Definitions. A. 'Black Butte Ranch Service District" means the area encompassed by Black Butte Ranch Service District, a municipal corporation formed under the laws of the State of Oregon. B. "Incorporated cities" means the area encompassed by the cities of Bend, Redmond, Sisters and any other city incorporated pursuant to Oregon Revised Statutes chapter 221. C. "Sunriver" means that portion of unincorporated Deschutes County, Oregon identified in the Deschutes County Comprehensive Land Use Plan as the planned community of Sunriver and zoned Planned Community (PC) Zone lying northerly and westerly of south Century Drive. For the purposes of this chapter, Sunriver does not include that portion of the PC Zone designated Industrial -I District, commonly known as the Sunriver Business Park. (Ord. 94-009 § 1, 1994) 4.32.020 Geographic tax classification. The board, may upon making the findings required by section 4.32.030 of this chapter, refer a measure to the electors which provides a different tax burden on one class of taxpayers than is imposed upon another class of taxpayers. Any class of taxpayers so determined by the board shall be identified on a geographical basis. (Ord. 94-009 § 1, 1994) 4.32.030 Required findings. Any difference in tax burden imposed within separate geographic boundaries within Deschutes County, Oregon shall meet the Chapter 4.32 0140-0082 following criteria: A. Differences in services to be provided in different geographic areas must be real and substantial. B. Geographic boundaries shall be drawn so that services provided within designated areas are qualitatively different from services provided within other geographical areas. C. Services provided within the different geographical areas must be unique. D. Any differences in tax burdens shall be based upon the actual costs of providing services. (Ord. 94-009 § 1, 1994) (5/95)