1998-00470-Ordinance No. 97-073 Recorded 12/31/1997s O FORM4
,4 re REVIEWED
$ 0163-
9800470
LEGAL COUNSEL
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
An Ordinance Amending Deschutes County Code
Sections 4.08.110, Operator -Collection -Amount,
4.08.140, Operator -Registration -Form and
Contents -Execution -Certification of Authority,
4.08.150, Returns and Payments -Date Due,
and Adding Deschutes County Code Sections 4.08.125,
Personal Liability, 4.08.127, Penalties -Noncompliance
with Advertising Requirements, and 4.08.145,
Operator -Advertising of Hotel Rentals -Identification
Required, with an Effective Date of April 1, 1998.
* 97 DEC 31 PM 4: 41
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ORDINANCE NO. 97-073
THE BOARD OF COUNTY COMMISSIONERS OF DESC1 UTES COUNTY, OREGON,
ORDAINS as follows:
Section 1. AMENDMENT. Deschutes County Code Sections 4.08.110, Operator -
Collection -Amount, 4.08.140, Operator -Registration -Form and Contents -Execution -Certification of
Authority, and 4.08.150, Returns and Payments -Date Due, are amended to read as described in Exhibit
"A," attached hereto and by this reference incorporated herein, with new language underlined and
language to be deleted in stfiliethr-eugk.
Section 2. ADDING. Deschutes County Code Sections 4.08.077, Definition -Site, 4.08.125,
Personal Liability, 4.08.127, Penalties -Noncompliance with Advertising Requirements, and 4.08.145,
Operator -Advertising of Hotel Rentals -Identification Required, are added to read as described in Exhibit
"B," attached hereto and by this reference incorporated herein.
Section 3. EFFECTIVE DATE. This Ordinance takes effect on April 1, 1998.
DATED this 31" day of December, 1997.
ATTEST:
Recording Secretary
POARD OF COUNTY COMMISSIONERS FOR
.yESCHUT OUNTY,,.OREGON
NAN ZANGEN hair
RO R L. NIPPER, Com oner
INDA L. SWE GE . Commissioner
I1;:C Qr 14ED
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SAN
PAGE 1 OF 1 -ORDINANCE NO. 97-073 (12/31/97)
x Y,
F - EXHIBIT "A" 0163-1635
4.08.110. 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
apefater- to the eeufit� property of the county in
the possession of the operator, held in trust by
such operator until conveyed to the county in
accordance with provisions stated in this chapter.
B. 1n 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.
the AFst one rent of tax shall be ealleeted an ene
ont of t, i s ents t ,.. .h 28 rents; th third
ene nt of +. on 29 eents thr- ,ugh 42 + . +tom
4;auFth one raent of tay. on 43 eants through 56
Bents; the fifth one eent of taK on 57ee:ts
through 70 eents; the si*th ene rent of tax on 71
een4s th gh Qneents a the seventhane +
of ta* an Qc , „+s th ., ugh $.99; (Ord. 97-073 § 1,
1997; Ord. 95-029 § 1, 1995; Ord. 203-3 § 5,
1975)
4.08.140. Operator -Registration -Form and
contents -Execution Ger-ti fle ,fio
of authoFityCertificate of
Authority.
A. Every person engaging or about to
engage in business as an operator of a hotel in the
county shall register within 15 calendar days after
commencing business with the tax administrator
on a form provided by him. Open ataf:s en aged
this ehapter- is adopted must r-egistef not la4er- than
30 ealendar- days after- passage of the ordina
business after- the A-44inunee e0adified—gin t;;�
ehapter is adopted must register within I5
ealefidar- a.,. after- -busifiess The
privilege of registration after the date of
imposition of such tax shall not relieve any
PAGE I OF 2 - EXIiIBIT "A"'ro ORDINANCE 97-073 (12/31/97)
person from the obligation of payment or
collection of tax regardless of registration.
B. Re��eaistrants shall setfei4n
provide the following information: (1) the name
under which an operator transacts or intends to
transact business5;L21the joeation office address
of his place or places of business; (3) a residence
address, if no business address exists' (4•) the
address of each site subject to this chapter; and
Viand such other information to facilitate the
collection of the tax as the tax administrator may
require. The registration form shall provide for
submission of the information required by this
subsection; shall set forth in full the requirements
imposed by this chapter regulating an operator's
advertisement of hotel accommodations; and
shall be signed by the operator.
C. 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 a certificate of authority. 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.
44D.The certificate shall, among other things,
state the following:
1. The name of the operator;
2. The physical address of the hotel;
3. The date upon which the certificate was
issued;
4. The Deschutes County Certificate of
Authority (D CA) number, as assigned by the
tax administrator; and
5. 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.
- EXHIBIT "A" 0163-1636
(Ord. 97-073 § 1, 1997; Ord. 95-029 § 1, 1995;
Ord. 203-3 § 8, 1975)
4.08.150. 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 16th day of the
month in which they are due.
B. On or before the 15th day of the month
following each month of collection. every
operator liable for payment of tax shall file a
return for the preceding month's tax collections
`hall be file with the tax administrator. The
return shall be filed in such €efm format or on
such forms as the tax administratormay prescribe
C. Returns shall show the amount of tax
collected or otherwise due for the related period
by site. The tax administrator may require
returns to show any or all of the following:
1. the sites for which rental income was
collected during the month listed by address and
the number of separately rentable units per site;
2. gross receipts of operator for such
period;
3. the total rentals upon which tax was
collected or otherwise due,
5. an explanation in detail of any
discrepancy between such amounts; and
4. any new units added from the previous
months or any units deleted from the previous
months; and
5. 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
PAGE 2 OF 2 - EXHIBIT "A" TO ORDINANCE 97-073 (12/31/97)
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 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. 97-073 § 1, 1997; Ord. 95-029
§ 1, 1995; Ord. 203-3 § 9, 1975)
EXHIBIT "B" 0163-1637
4.08.077. Definition -Site.
"Site" means an individual hotel, as
defined in this chapter, for which there is a
separate real property tax account. An
individual site may include more than one unit
of separately rentable accommodations.
4.08.125. Personal liability.
Each person who uses, expends, diverts any
tax held in trust, or withholds or authorizes or
directs such use, expenditure, diversion, or
withholding shall be personally liable to the
county for all taxes so used, expended, diverted,
or withheld, plus all penalties and interest
accrued or imposed as a result of such action.
(Ord. 97-073 § 2, 1997)
4.08.127. Penalties -Noncompliance with
advertising requirements.
It is an infraction for any operator who places
or causes to appear through any medium an
advertisement soliciting reservations or rental
availability for any location if such advertisement
does not include the certificate of authority
number as prescribed in section 4.08.140 of this
chapter. No operator shall fail or refuse to
furnish information related to the advertising of
any location upon request of the tax
administrator. Violation of any provision of this
section is a Class A infraction. (Ord. 97-073 § 2,
1997)
4.08.145. Operator -Advertising of hotel
rentals -Identification required.
Every operator, in placing advertisements
soliciting business for any location represented
by that operator, must include the certificate of
authority (DCCA) number. For purposes of this
chapter, advertisement includes any print,
electronic, or audio media, including, but not
limited to, advertisements appearing in
newspapers, magazines, newsletters, flyers,
internet sites, or any other advertising medium,
regardless of origin, distribution method, or
distribution location of such medium. Such
identification shall appear as "DCCA #" followed
by the certificate number assigned by the tax
PAGE 1 OF 1 - ExiIII3Fr'B" TO ORDINANCE 97-073 (12/31/97)
administrator for that location, shall appear in a
readable size and font, if applicable, and shall be
placed in such location that it is readily noticed as
a part of the advertisement. This advertising
requirement does not apply to operators whose
certificate of authority is assigned to only one
physical location, and that location provides six
or more rooms or individual units available for
transient occupancy." (Ord. 97-073 § 2, 1997)