34-239-Ordinance No. 203-3 Recorded 3/11/1980VOL
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF THE STATE OF OREGON
FOR DESCHUTES COUNTY
In the Matter of Amendment
to County Ordinance 203-3,
an Ordinance Levying a Transient )
Room Tax )
AMENDMENT TO COUNTY
ORDINANCE 203-3
The people of Deschutes County, Oregon ordain as follows:
Deschutes County Ordinance 203-3, Section 3, is amended as follows [words deleted are
in parentheses, words added are underlined]:
"Section 3. TAX IMPOSED. For the privilege of occupancy in any hotel,
on or after the effective date of this ordinance, each transient shall
pay a tax in the amount of (five percent) (5%) six percent [6%] 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 (of the) 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."
,f 5
This amendment shall take effect upon approval thereof by the voteof the County
under ORS 203.055. Said election shall be held June 24, 1980.
If this amendment is approved, the tax increase shall become effective on July 1, 1980.
DATED this zVC day of , 1980.
A
BOARD OF COUNTY COMMISSIONERS
- RQSETRARY PATTERSON
PAGE 1- AMENDMENT( COUNTY ORDINANCE 203-3
ROBERT C. PAULSON, JR., Commissi
S1 c x~ r..109A
grey ~ ep 1979 NOTICE OF MEASURE ELECTION VOl 34 FACE 24®
DESCHUTES COUNTY
(Ka-me o City, C7ounty, or istrict
Notice is hereby given that on Tuesday, JUNE 24, 1980 ,
too Election
an election will be held in DESCHUTES
Name o City, County or District
County, Oregon. The polls will be open from 8:00 a.m. to 8:00
p.m. The following question shall be submitted to the qualified voters thereof:
INCREASE N 0 N N OM TAX
(10-wordCaption
Should Deschutes County Ordinance 203.3-be amended to raise the existing transient
room tax from _5 percent to 6 percent?
0-wor question
The present County transient room tax raised aggrox;mately $300.000 annually for _
the General Fund. The increase would briny this sum to agproximate]y $360.00Q, The
tax is levied on rentals of tourist lodgings outside of cities including resorts
condominiums, hotels, trailer parks and motels The increased rate is needed to
promote tourism and a for public services to ersons the Count generally does not
(75-word tatement o Purpose)
tax otherwise. The tax shifts these costs away from resident taxpayers
(150-word Explanation i authorized by RS 310.385 and 310.395)
This legal notice is to be published in . THE BULT,STTN
signate Newspaper
Authorized signature or istrict Title
Election Authority 25