2005-697-Minutes for Meeting March 29,2005 Recorded 5/12/2005COUNTY OFFICIAL
NANCYUBLANKENSHIP, COUNTY CLERKDS 1~~1 ~OV5-691
COMMISSIONERS' JOURNAL 45112I2405 03;16;34 PM
2005-50
DESCHUTES COUNTY CLERK
CERTIFICATE PAGE
This page must be included
if document is re-recorded.
Do Not remove from original document.
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A Deschutes County Board of Commissioners
1130 NW Harriman St., Bend, OR 97701-1947
(541) 388-6570 - Fax (541) 388-4752 - www.deschutes.org-
MINUTES OF SPECIAL MEETING
DESCHUTES COUNTY BOARD OF COMMISSIONERS
TUESDAY, MARCH 29, 2005
Commissioners' Conference Room - Administration Building - 1300 NW Wall St.., Bend
Present were Commissioners Michael M. Daly, Dennis R. Luke and Tom DeWolf.
Also present were Mike Maier, County Administrator; Marty Wynne and Cheryl
Circle, Finance; Mark Amberg, Legal Counsel; representatives of various lodging
companies (see attached sing-in sheet); and Barney Lerten of bend.com.
The meeting was to discuss proposed changes to the transient room tax ordinance..
Chair De Wolf opened the meeting at 10: 00 a. m.
Mark Amberg distributed a handout that gave an overview of the proposed changes.
He reminded the group that a hearing is scheduled on March 30 to consider adoption
of the changes.
A lengthy discussion took place regarding various aspects of the proposed changes
where the County and the lodging providers had not yet reached a resolution. The
group addressed these items one at a time until consensus was reached on how they
would be handled. Although agreement was not reached on all items, compromises
were made and those attending the meeting left relatively satisfied with the outcome.
Everyone agreed that they would work toward incorporating the changes in good
faith, and that if issues arise that need further discussion, all parties will be advised.
Being no further discussion, the meeting adjourned at 11:10 a. m.
Minutes of Special Meeting Tuesday, March 29, 2005
Page 1 of 2 Pages
DATED this :.29th Day of March 2005 for the Deschutes County Board
of Commissioners.
Tom DeWolf, Chair
Comoissioner
ATTEST:
Recording Secretary
is R. Luke, Commissioner
Attachments
Exhibit A: Sign-in sheet (1 page)
Exhibit B: Summary of Proposed Revisions to the Ordinance (5 pages)
Exhibit C: Proposed Ordinance (12 pages)
Minutes of Special Meeting ~3 L j OS_Monday,- eh~, 2005
Page 2 of 2 Pages
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Exhibit A
Page of 1
SUMMARY OF PROPOSED REVISIONS TO DESCHUTES
COUNTY ROOM TAX ORDINANCE
Based upon recommendations of an external auditor and after receiving input from
representatives of the Central Oregon lodging industry, Deschutes County is proposing
certain revisions to the County's Transient Room Tax Ordinance (Deschutes County
Code Chapter 4).The intent of the proposed changes is to try to create a system of
assessment and collection of transient room taxes that is as fair and equitable as possible
and which creates a tax system that is easier to administer. The proposed changes are
summarized below.
Section Proposed Change
4.08.015 Notices Clarifies how notices may be given (personal
delivery or first class mail) and when a notice is
deemed delivered.
4.08.042 Definition - Destination Resort
Adds a definition for "Destination Resort"
"Destination Resort" means any Hotel which
includes on the grounds of the Hotel three or more
of the following outdoor recreation facilities that are
available to Hotel occupants with or without
additional charge: Bike paths, walking trails,
running trails or horse trails at least two miles in
length, horseback riding facilities, one or more golf
courses, tennis courts, skating facilities and one or
more swimming pools.
4.08.045 Definition - Hotel
Clarifies that campgrounds and R.V. parks are
included in the definition of "Hotel."
4.08.062 Definition - Recreation Fee
Adds a definition for "Recreation Fees"
"Recreation Fee" means a fee charged, assessed or
allocated by a Hotel to a Hotel occupant or
Page 1 of 5 - Summary of Proposed Revisions to Deschutes County Room Tax
Ordinance
Exhibit B
Page of -45
-
occupants for use of Destination Resort recreation
facilities, whether the Hotel charging the Recreation
Fee ` is a Destination Resort or has a contract or
agreement for use of the recreation facilities of a
Destination Resort.
4.08.065 Definition - Clarifies that "rent", for purposes of assessing room
Rent tax, includes all charges for occupying a room,
which are not optional for the hotel guest with a
limited exception for "Recreation Fees" as defined
in the ordinance. Any charges other than charges
for providing a room which are optional to the guest
may be excluded from "rent" for assessment of
room tax. It will be up to the hotel operator to
decide whether to include charges such as cleaning
fees or facilities use fees as part of the mandatory
(non-optional) charge for the room or to give the
guest an option to rent the room without paying
those fees. If those charges are not optional to the
guest, however, they are to be included in "rent" for
calculating Deschutes County room tax. This
includes, but is not limited to, fess for cleaning and
maid serve if those fees are not optional. Also
clarifies that Deschutes County room tax is not
imposed on taxes or assessments of other
governmental entities (such as state room tax).
Finally, clarifies that "comp" rooms are not subject
to assessment of room tax.
The text of the new proposed definition of "Rent"
is:
"Rent" means the full consideration charged,
whether or not received by the Operator, for the
occupancy of space in a Hotel valued in money or
in goods, labor, credits, property or other
consideration valued in money, without any
deduction. Except as otherwise provided in this
section, rent includes all fees, charges and
assessments (including, but not limited to, cleaning
fees) charged, assessed or allocated by Operator for
the occupancy of space in a Hotel, the payment for
which is not optional to the person occupying space
in the Hotel. Rent does not include:
Page 2 of 5 - Summary of Proposed Revisions to Deschutes County Room Tax
Ordinance
Exhibit G
Page 2- of 5
Any taxes, fees or assessments levied by any
other governmental entity;
2. The sale of any goods, services or
commodities separate and independent from
occupancy of a room or space in the Hotel;
3. Any fees, charges or assessments, other
than the furnishing of rooms or
accommodations or parking space in mobile
home parks or trailer parks, the payment for
which is optional to the person occupying
the room or rooms in a hotel or parking in a
space in a mobile home or trailer park; or
4. Recreation Fees charged, assessed or
allocated by a Hotel Operator as of January
1, 2005. If any Operator intends to increase
the amount the Operator charges, assesses or
allocates for Recreation Fees, the Operator
must notify the Board of such intended
change at least three (3) months prior to
implementation of the intended change.
Example 1: A hotel operator charges $100 for a
room and the rate includes cable TV, cleaning and
maid service and a continental breakfast. If the
guest does not have the option of renting the room
at a lower rate that does not include these amenities
and services, the full $100 is subject to assessment
of room tax. However, if the operator chooses to
make these amenities and services available at an
additional charge which is optional to the guest e.g.
room charge is $80 and the guest has the option to
pay an extra $10 for breakfast and $10 for cable
T.V. - then only $80 is subject to assessment of
room tax.
Example 2: A hotel operator charges $100 for a
room. The hotel either has "Destination Resort"
recreation facilities on the premises of the hotel or
guests of the hotel, by agreement between the hotel
and a "Destination Resort," can use the recreation
facilitates," of the "Destination Resort." The
amount allocated by the Hotel Operator as a
"Recreation Fee" for use of the "Destination
Page 3 of 5 - Summary of Proposed Revisions to Deschutes County Room Tax
Ordinance
Exhibit 5
Page 5 of 5
Resort" recreation facilities, as of January 1, 2005,
does not need to be included in "Rent" for
assessment of Deschutes County Room Tax. If the
allocated amount for the Recreation Fee is $10, only
$90 is subject to Room Tax.
4.08.070 Definition - For hotels that offer "package" plans (e.g. room
Rent Package Plan plus golf for a package rate), clarifies that Hotel
Operators may exclude from rent an amount
allocated by Operator as the Operator's reasonable
cost for providing an activity or activities as part of
a Rent Package Plan.
The text of the proposed definition of "Rent
Package Plan" is:
"Rent Package Plan" means the full consideration
charged, whether or not received by the Operator,
for Rent plus food and/or activities where a single
rate is charged for the combination of Rent, food
and/or activities. For purposes of determining
Deschutes County transient room tax for a Rent
Package Plan, the Operator may exclude from Rent
an amount allocated by Operator as the Operator's
reasonable cost for providing an activity or
activities as part of the Rent Package Plan.
Example: The hotel offers a package of a room plus
two rounds of golf for $150. The Operator allocates
$50 as Operator's reasonable cost of providing the
two rounds of golf. Only $100 is subject to Room
Tax.
4.08.085 Definition - Clarifies that the owner of a hotel or private
Transient residence used as a hotel is not considered a
"Transient" and is not subject to room tax when the
owner occupies the owner's residence or a room in
the owner's hotel. Also clarifies that any rental of
lodging on a monthly basis or longer is not subject
to room tax.
4.08.120 Operator - Provides that each operator may retain, as a fee for
Collection - collecting room tax, up to five percent (5%) of
Procedures - the room tax revenues collected by the operator.
Operator Fee
Page 4 of 5 - Summary of Proposed Revisions to Deschutes County Room Tax
Ordinance
Exhibit V-5
Page LA of 5
4.08.120 B Identification Provides that the amounts charged for Deschutes
of Deschutes
County Transient Room Tax must be separately
County Room
stated and identified on all records of Operator
Tax
and on all invoices and receipts. No taxes, fees,
charges or assessments other than Deschutes
County Room Tax may be included in the amount
designated as "Deschutes County Room Tax."
4.08.130 Exemptions
Clarifies that employees of the Federal Government
who are on government business and employees of
Federally chartered organizations (such as the Red
Cross) who are on organization businesses, are
exempt from payment of room tax. This is in
conformance with IRS regulations.
4.08.150 Returns and
Clarifies when returns and payments are due.
Payments
4.08.230 Fraud
Clarifies penalties for fraud; makes fraud a Class A
Violation.
4.08.300 Recordkeeping Clarifies that room tax records must be retained by
an operator for a minimum period of three years and
six months.
Page 5 of 5 - Summary of Proposed Revisions to Deschutes County Room Tax
Ordinance
Exhibit
Page of
EXHIBIT A
Chapter 4.08. TRANSIENT ROOM
TAX
4.08.010.
Short title.
4.08.015
Notices.
4.08.020.
Definitions.
4.08.025.
Definition-Accrual accounting.
4.08.030.
Definition-Board.
4.08.035.
Definition-Cash accounting.
4.08.040.
Definition-County.
4.08.042.
Definition-Destination
Resort..08.045.
Definition-Hote1.4.08.050.
Definition-Occupancy.
4.08.055.
Definition-Operator.
4.08.060.
Definition-Person.
4.08.062.
Definition-Recreation Fee.
4.08.065.
Definition-Rent.
4.08.070.
Definition-Rent package plan.
4.08.074.
Definition-Site.
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;
Operator Fee.
4.08.125.
Personal liability.
4.08.127.
Penalties-Noncompliance with
advertising requirements.
4.08.130.
Exemptions.
4.08.140.
Operator-Registration-Form and
contents-Execution-Certificate of
authority.
4.08.145.
Operator-Advertising of Hotel
Rentals-Identification required.
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.
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.
DCC 4.08 shall be known as the Deschutes
County Transient room Tax ordinance.
(Ord. 203-3 § 1, 1975)
4.08.015 Notices.
All notices required or permitted to be given
under DCC 4.08 may be served personally or
by first class mail, postage prepaid, to the
recipient of the notice. If notice is mailed to an
Operator, it will be addressed to the Operator
at the Operator's address as the address
appears in the record of the Tax
Administrator. Operator is required to
provide Tax Administrator with Operator's
currant address and. to provide Tax
Administrator with any change of Operator's
address. If notice is Personally served, it is
deemed served at the time of delivery. If notice
is served by mail, it is deemed served (3) days
after the date the notice is deposited for
mailing with the United States Postal Service.
(Ord. 2004-005 § 1. 2004).
4.08.020. Definitions.
For the purposes of DCC 4.08, unless otherwise
apparent from the context, certain words and
phrases used in DCC 4.08 are defined as set forth
in DCC 4.08.025- through DCC 4.08.085.
EXHIBIT A TO ORDINANCE 2005- 1(( /2005)
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Exhibit (2~,
Page of 12-
-
EXHIBIT A
(Ord. 2004-005 § 1, 2004; Ord. 2001-016 § 2,
2001; 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 Deschutes County Board of
County Commissioners.
(Ord. 2004-005 § 1, 2004; Ord. 203-3 § 2, 1975)
public or private club, mobile home, R.V. or
trailer park, campgrounds private home, or
similar structure or portions thereof so occupied.
(Ord. 2004-005 § 1, 2004; Ord. 93-049 § 1,
1993; Ord. 203-3 § 2,
1975)4.08.050.
Definition-Occupancy and
Occupying.
"Occupancy" and "Occupying" mean 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. 2004-005 § 1, 2004; 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. 2004-005 § 1, 2004; 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)
4.08.042 Definition - Destination Resort
"Destination Resort" means any Hotel which
includes on the site of the Hotel three or more of
the following outdoor recreation facilities that are
available to Hotel occupants with or without
additional charge: Bike paths, walking trails,
running trails or horse trails at least two miles in
length, horseback riding facilities, one or more
golf courses, tennis courts, skating facilities and
one or more swimming pools.
(Ord. 2005-00 § 1, 2005)
4.08.045. Definition-Hotel.
"Hotel" means any structure or space, or any
portion of any structure or space which is
occupied or intended or designed for Transient
Occupancy for 30 days or less, for dwelling,
lodging or sleeping purposes, and includes, but is
not limited to any Hotel, inn, tourist home, tourist
accommodation, condominium, motel, studio
Hotel, hostel, bachelor Hotel, lodging house, bed
and breakfast, rooming house, apartment house,
public or private dormitory, fraternity, sorority,
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 DCC 4.08 and shall
have the same duties and liabilities as his
principal. Compliance with the provisions of
DCC 4.08 by either the principal or the managing
agent shall be considered to be compliance by
both.
(Ord. 2004-005 § 1, 2004; 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)
4.08.062 Definition - Recreation Fee
":Recreation Pee" means a tee charged, assessed
or allocated by a 1=lotel to a Hotel occupant or
occupants for use of Destination Resort
recreation facilities. whether the Hotel charging
the Recreation Pee is a Destination Resort or has
a contract or agreement with a Destination Resort
t:or use by the 1-loteFs guests of the recreation.
EXHIBIT A TO ORDINANCE 2005- 2(( /2005)
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Exhibit
Page _9 of 12-
EXHIBIT A
facilities of the Destination Resort.(Ord. No. 200-
00 §l, 2005)
PersonRentTaxPerson
4.08.065. Definition - Rent
"Rent" means the full consideration charged,
whether or not received by the Operator, for the
Occupancy of space in a Hotel valued in money
or in goods, labor, credits, property or other
consideration valued in money, without any
deduction. Except as otherwise provided in this
section, Rent includes all fees, charges and
assessments (including but not limited to,
cleaning fees or fees for maid service) charged,
assessed or allocated by Operator for the
Occupancy of space in a Hotel, the payment for
which is not optional to the Person occupying
space in the Hotel. Rent does not include:
1. Any taxes, fees or assessments levied
by any other governmental entity;
2. The sale of any goods, services or
commodities which are separate and
independent from occupancy of a room
or space in the Hotel;
3. Any fees, charges or assessments, other
than the furnishing of a room or
accommodations in a Hotel or a parking
space in a mobile home, R.V. or trailer
park, the payment for which is optional
to the Person occupying the room or
rooms in a Hotel or parking in a space in
a mobile home, R.V. or trailer park; or
4. Recreation Fees charged, assessed or
allocated by a Hotel Operator as of
January 1, 2005. If any Operator intends
to increase the amount the Operator
charges, assesses or allocates for
Recreation Fees, the Operator must
notify the Board of such intended change
at least three (3) months prior to
implementation of the intended change.
(Ord. 2004-005 § 1.2004; Ord. 203-3 § 2, 1975)
4RentRentRentRentTransientTaxRentRentTransi
entTax
4.08.070 - Definition - Rent Package Plan
"Rent Package Plan" means the full consideration
charged, whether or not received by the Operator,
for Rent plus food and/or activities where a single
rate is charged for the combination of Rent, food
and/or activities. For purposes of determining
Deschutes County Transient room Tax for a Rent
Package Plan, the Operator may exclude from
Rent an amount allocated by Operator as the
Operator's reasonable cost for providing an
activity or activities (but not food) as part of the
Rent Package Plan.
(Ord. 2005-00 § 1, 2005; Ord. 2003-003 § 2,
1975)
4.08.074. Definition-Site.
"Site" means an individual Hotel, as defined in
DCC 4.08, for which there is a separate real
property tax account or accounts. An individual
site may include more than one unit of separately
rentable accommodations.
(Ord. 97-073 § 2, 1997)
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 the
Operator is required to report collections for the
Operator's Hotel.
(Ord. 2004-005 § 1, 2004; Ord. 203-3 § 2, 1975)
TaxRent
4.08.080. Definition-Tax Administrator.
"Tax Administrator" means the County Finance
Officer.
(Ord. 97-013 § 1, 1997; Ord. 203-3 § 2, 1975)
4.08.085. Definition-Transient or Occupant.
"Transient" or "Occupant" means any individual,
except the owner of a Hotel or private residence
used as a Hotel, 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
EXHIBIT A TO ORDINANCE 2005- 3((_ /2005)
\\ZEUS\Chery1C\MY DOCUMENTS\cherylword\roomtaxordinancedraft.0305\roomtaxordinance.draft.0305.doc
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Page of ) Z
EXHIBIT A
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. An owner of a Hotel, an
owner of a private residence used as a Hotel, or a
Person who pays for lodging on a monthly basis,
regardless of the number of days in such month,
shall not be deemed a Transient for purposes of
the Deschutes County Transient Room Tax
Ordinance.
(Ord. 2004-005 § 1, 2004; Ord. 203-3 § 2, 1975)
4.08.090. Tax Imposed.
For the privilege of Occupancy in any Hotel, on
and after the effective date of the ordinance
codified in DCC 4.08, each Transient shall pay a
Tax in the amount of seven percent (7%) of the
Rent for Occupancy of space in a Hotel. 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 Operator's records when
Rent is collected if the Operator keeps records on
the Cash accounting basis and when earned if the
Operator keeps 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. 2004-005 § 1, 2004; 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)4.08.100. 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)
4.08.110. Operator-Collection Amount.
A. Every Operator Renting rooms in the County,
the Occupancy of which is not exempted
under the terms of DCC 4.08, shall collect a
Tax from the Transient occupying the room.
The Tax collected or accrued by the Operator
constitutes property of the County in the
possession of the Operator, held in trust by
such Operator until conveyed to the County
in accordance with the provisions of DCC
4.08.
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.
(Ord. 2004-005 § 1, 2004; Ord. 97-073 § 1, 1997;
Ord. 95-029 § 1, 1995; Ord. 203-3 § 5, 1975)
4.08.120. Operator-Collection Procedure;
Operator Fee.
A. Each Operator shall collect the Tax imposed
by DCC 4.08 at the same time as the Rent is
collected from every Transient.
B. The amount charged by an Operator for
Deschutes County Transient Room Tax shall
be separately stated on all records of Operator
and on all invoices and receipts rendered by
Operator and shall be specifically identified
on all Operator records, invoices and receipts
as "Deschutes County Room Tax." The
amounts listed by an Operator on the
Operator's records, invoices and receipts as
"Deschutes County Room Tax" shall not
include any other taxes, fees, charges or
assessments.
C. 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 DCC 4.08.
D. Each Operator may retain, as a collection
reimbursement charge, up to five percent
(5%) of all Deschutes County Transient
Room Tax revenues collected by Operator.
(Ord. 2004-005 fi 1, 2004; Ord. 95-029 § 1, 1995;
Ord. 203-3 § 6, 1975)
EXHIBIT A TO ORDINANCE 2005- 4(( /2005)
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EXHIBIT A
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 a violation 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 DCC 4.08.140. 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 provisions of DCC 4.08.127 is a
Class A Violation.
(Ord. 2004-005 § 1. 2004; Ord. 97-073 § 2, 1997)
4.08.130. Exemptions.
No Tax imposed under DCC 4.08 shall be
imposed upon:
A. Any occupant for more than 30 successive
calendar
B. Any occupant whose Rent is of a value less
than $4.00 per day;
C. Any occupant whose Rent is paid for a
hospital room or to a medical clinic,
convalescent home or home for aged people.
D. The United States Government when a
federal employee is on federal government
business and the lodging for the employee is
directly paid for by the government or
employee with a government-issued check,
credit card, purchase order or other form of
procurement document.
E. Any Federally Chartered organization when
an organization employee is on organization
business and the lodging for the employee is
directly paid for by the organization or
employee with an organization-issued check,
credit card, purchase order or other form of
procurement document.
(Ord. 2004-005 § L 2004; 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)
4.08.140. Operator-Registration-Form and
contents-Execution-Certificate 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 the Tax
Administrator. 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.
B. Registrants shall provide the following
information: (1) the name under which an
Operator transacts or intends to transact
business; (2) the office address of his place or
places of business; (3) a residence address, if
no business address exists; (4) the address of
each site operated or to be operated by
registrant which is subject to DCC 4.08; and
(5) and 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 DCC 4.08.140, shall
set forth in full the requirements imposed by
DCC 4.08 regulating an Operator's
advertisement of Hotel accommodations, and
shall be signed by the Operator.
C. The Tax Administrator shall, within ten (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.
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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.
D. 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 (DCCA) 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.
(Ord. 2004-005 § 1.2004; Ord. 97-073 § 1, 1997;
Ord. 95-029 § 1, 1995; Ord. 203-3 § 8, 1975)
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 DCC
4.08, 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
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)
4.08.150. Returns and payments-Date due
A. TaxTransientOperatoi-RentTaxOperator The
Tax imposed by DCC 4.08 shall be paid by
the Transient to the Operator at the time that
Rent is paid. All amounts of such Taxes
collected by an Operator, or for which the
Tax is otherwise owed. by Operator to
County, are due and payable to the Tax
Administrator on a monthly basis by no later
than the 15th day of the month f slowing the
month in which the Tax is collected by the
Operator or is otherwise owed by Operator to
County, and are delinquent if not paid to the
Tax Administrator by not later than the last
day of the month in which such Taxes are
due and payable to the Tax Administrator.
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 with the Tax Administrator. The
return shall be filed in such format or on such
forms as the Tax Administrator may
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;
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EXHIBIT A
3. The total Rentals upon which Tax was
collected or otherwise due;
4. An explanation in detail of any
discrepancy between such amounts; and
5. Any new units added from the previous
months or any units deleted from the
previous months; and
6. The amount of Rents exempt, if any.
D. The Person required to file the return shall
deliver the returnTaxto the Tax Administrator
at the office of the Tax Administrator, either
by Personal delivery or by mail. If the return
is mailed, the postmark shall be considered
the date of delivery for determining
delinquencies.
For good cause, the Tax Administrator may
extend the time for making any return or
payment of Tax for a period not to exceed one
monthTax. 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 (1%) 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 DCC 4.08.
(Ord. 2004-005 § 1, 2004; Ord. 97-073 § 1, 1997;
Ord. 95-029 § 1, 1995; Ord. 203-3 § 9, 1975)
4.08.160. 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 DCC 4.08
prior to delinquency shall pay a penalty of ten
percent (10%) of the amount of the Tax due in
addition to the amount of the Tax.
(Ord. 2004-005 § 1, 2004); Ord. 95-029 § 1,
1995; Ord. 203-3 § 10(1), 1975)
before thirty (30) days following the date on
which the remittance first became delinquent
shall pay a second delinquency penalty of fifteen
percent (15%) of the amount of the Tax due plus
the amount of the Tax and the ten percent (10%)
penalty first imposed.
(Ord. 2004-005 § 1, 2004.- Ord. 95-029 § 1, 1995;
Ord. 203-3 § 10(2), 1975)
4.08.180. Penalties and interest-Fraud.
If the Tax Administrator determines that the
nonpayment of any remittance due under DCC
4.08 is due to fraud or intent to evade the
provisions thereof, a penalty of twenty-five
percent (25%) of the amount of the Tax shall be
added thereto in addition to the penalties stated in
DCC 4.08.160 and DCC 4.08.170.
(Ord. 2004-005 § 1, 2004; Ord. 95-029 § 1, 1995;
Ord. 203-3 § 10(3), 1975)
4.08.190. Penalties and interest-Assessment
of interest.
In addition to the penalties imposed, any Operator
who fails to remit the Tax imposed by DCC 4.08
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, from the
date on which the remittance first became
delinquent until paid.
(Ord. 2004-005 § 1, 2004. Ord. 95-029 § 1, 1995;
Ord. 203-3 § 10(4), 1975)
4.08.200. Penalties and interest-Penalties
merged with Tax.
Every penalty imposed and such interest as
accrues under the provisions of DCC 4.08.200
shall be merged with and become a part of the
Tax required to be paid pursuant to DCC 4.08.
(Ord. 2004-005 § 1, 2004); Ord. 95-029 § 1,
1995; Ord. 203-3 § 10(5), 1975)
4.08.210. Penalties and interest-Petition for
4.08.170. Penalties and interest-Continued waiver.
delinquency. Any Operator who fails to remit the Tax levied in
Any Operator who has not been granted an DCC 4.08 within the time stated in DCC 4.08
extension of time for remittance of Tax due, and shall pay the penalties stated in DCC 4.08;
who fails to pay any delinquent remittance on or provided, however, the Operator may petition for
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EXHIBIT A
waiver or refund of any penalty, or any portion
thereof. If the total penalty due does not exceed
$10,000, any petition for waiver or refund of
penalties shall be directed to and determined by
the Tax Administrator. If the total penalty due
exceeds $10,000, any petition for waiver or
refund of penalties shall be directed to and
determined by the Board. Upon receipt of a
petition for waiver or refund of penalties as set
forth herein, the Tax Administrator or Board may,
if a good and sufficient reason is shown, waive
or direct a refund of the penalty or any portion
thereof.
(Ord. 2002-022 § 1, 2002; Ord. 95-029 § 1,
1995; Ord. 203-3 § 10(6), 1975)
4.08.220. Deficiency determination.
If the Tax Administrator determines that any
return is incorrect, the Tax Administrator may
compute and determine the amount required to be
paid upon the basis of the facts contained in the
return or upon the basis of any information within
the possession of or available to the Tax
Administrator. 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
DCC 4.08 after which the amount determined is
delinquent. Penalties on deficiencies shall be
applied as set forth in DCC 4.08.160 through
DCC 4.08.210.
A. In making a determination, the Tax
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 DCC 4.08.160 through
DCC 4.08.210.
B. The Tax Administrator shall give to the
Operator or occupant a written notice of the
determination made by the Tax
Administrator. The notice may be served
Personally or by mail; if by mail, the notice
shall be addressed to the Operator at the
Operator's address as it appears in the records
of the Tax Administrator. In case of service
by mail of any notice required by DCC 4.08
the service is complete at the time of deposit
in the United States Post Office.
C. Except in the case of fraud or intent to evade
DCC 4.08 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 month for
which the amount is proposed to be
determined or within three years after the
return is filed, whichever period expires later.
D. Any determination shall become due and
payable immediately upon receipt of notice
and shall become final within ten (10) days
after the Tax Administrator has given notice
thereof, provided, however, the Operator may
petition for redemption and refund if the
petition is filed before the determination
becomes final as provided for in DCC 4.08.
(Ord. 2004-005 § 1, 2004; Ord. 95-029 § 1, 1995;
Ord. 203-3 § 11(1), 1975)
4.08.230. Fraud-Refusal to collect-Evasion.
If any Operator shall fail or refuse to collect Tax
the correct room Tax set forth in DCC 4.08 or to
make, within the time provided in DCC 4.08 any
report and remittance of such Tax or any portion
thereof required by DCC 4.08, or makes a
fraudulent return or otherwise willfully attempts
to evade DCC 4.08, the Tax Administrator shall
proceed in such manner as the Tax Administrator
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 DCC 4.08 from any
Operator who has failed or refused to collect the
same and to report and remit such Tax, the Tax
Administrator shall proceed to determine and
assess against such Operator the Tax, interest and
penalties provided for by DCC 4.08. 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
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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
amount of Tax, interest, and penalties which the
Tax Administrator determines are owed shall
become due and payable immediately upon
service of notice by the Tax Administrator of the
amount of deficiency. The determination shall
become final within ten (10) days after service of
notice of the amount owed. The Operator may
petition for redemption and refund if the petition
is filed with the Tax Administrator before the
determination becomes final as provided in this
section. The failure or refusal of an Operator to
collect or remit any Tax or Taxes required under
DCC 4.08 is a Class A Violation.
(Ord. 2004-005 § 1; 2004; Ord. 95-029 § 1, 1995;
Ord. 203-3 § 11(2), 1975)
4.08.240. 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, the
Tax Administrator shall make a determination of
the Tax or amount of Tax required to be
collected, noting the determination. The amount
so determined as provided in DCC 4.08 shall be
immediately due and payable, and the Operator
shall immediately pay same determination to the
Tax Administrator after service of notice thereof;
The Operator may file a petition, after payment
has been made, for redemption and refund of all
or a portion of any amount paid if the petition is
filed within ten (10) days from the date of service
of notice by the Tax Administrator.
(Ord. 2004-005 § 1, 2004; Ord. 95-029 § 1, 1995;
Ord. 203-3 § 11(3), 1975)
redemption and refund within the time
required in DCC 4.08.220, 4.08.230 and
4.08.240. If a petition for redetermination
and refund is not filed within the time
required in DCC 4.08.220, 4.08.230 and
4.08.240, the determination becomes final at
the expiration of the time allowed to submit a
petition.
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 the petition, shall grant the
Person an oral hearing and shall given the
Person ten (10) days written 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 decision of the Tax Administrator upon a
petition for redetermination of redemption
and refund becomes final ten (10) days after
service upon the petitioner of notice thereof,
unless appeal of such order or a decision is
filed with the Board within ten (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 DCC 4.08.
(Ord. 2004-005 § 1, 2004; Ord. 95-029 § 1, 1995;
Ord. 203-3 § 12, 1975)
4.08.260. Security for collection of Tax.
4.08.250. Redeterminations.
A. Any Person against whom a determination is
made under DCC 4.08.220, 4.08.230 and
4.08.240 or any Person directly interested
may petition for a redetermination and
A. The Tax Administrator, after delinquency and
when the Tax Administrator, in the Tax
Administrator's sole discretion, deems it
necessary to insure compliance with DCC
4.08, may require any Operator to deposit
with the Tax Administrator such security in
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EXHIBIT A
the form of cash, bond or other security as the
Tax Administrator deems appropriate. 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 the
Operator files returns, determined in such
manner as the Tax Administrator deems
proper, or $5,000.00, whichever amount is
less. The amount of the security may be
increased or decreased by the Tax
Administrator subject to the limitations
provided in DCC 4.08.
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 any court of the State of
Oregon, or of the United States, in the name
of the County to collect the amount
delinquent together with penalties and
interest.
(Ord. 2004-005 § 1, 2004; Ord. 95-029 § 1, 1995;
Ord. 203-3 § 13, 1975)
4.08.270. Lien.
A. The Tax imposed by DCC 4.08 together with
the interest and penalties provided in DCC
4.08 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 DCC 4.08 shall be and, until
paid, remain a lien from the date of the
recording with the County Clerk a notice of
lien, which shall be 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 a deputy
of the Tax Administrator, 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 seized by any deputy or employee
of the Tax Administrator may be sold by the
department seizing the same at public auction
after ten (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 therefore 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. 2004-005 § 1, 2004; Ord. 95-029 § 1, 1995;
Ord. 203-3 § 14, 1975)
4.08.280. 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 DCC 4.08, such amount
may be refunded, provided a verified claim in
writing therefore, 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 against 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 the Operator or the
Operator's administrator, executor or
assignee.
B. Transient Refunds. Whenever the Tax
required by DCC 4.08 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
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Administrator, it may be refunded by the Tax
Administrator to the Transient, provided a
verified claim in writing therefore, 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. 2004-005 § 1, 2004; Ord. 95-029 § 1, 1995;
Ord. 203-3 § 15, 1975)
4.08.290. Transient room Tax fund.
The Tax Administrator shall place all moneys
received pursuant to DCC 4.08 in the Transient
room Tax fund.
(Ord. 95-029 § 1, 1995; Ord. 203-3 § 16(1),
1975)
4.08.300. Recordkeeping.
OperatorEvery Operator shall, on a current and
ongoing basis, keep guest records, accounting
books, records of room sales records of room Tax
collected and remitted to the County and a record
of all Operator fees retained by Operator pursuant
to DCC 4.08.120.D. All records shall be retained
by the Operator for a minimum period of three
years and six months after the record is
created.(Ord. 2004-005 § 1, 2004; Ord. 95-029 §
1, 1995; Ord. 203-3 § 16(2), 1975)
4.08.310. Examination of records.
The Tax Administrator, or any Person authorized
in writing by the Tax Administrator, may
examine, during regular 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. 2004-005 § 1, 2004; Ord. 95-029 § 1, 1995;
Ord. 203-3 § 16(3), 1975)
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 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 DCC 4.08.320 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 DCC 4.08; or
collecting Taxes imposed under DCC 4.08.
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 DCC
4.08.320 when in the opinion of the Tax
Administrator, 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.
4.08.320. Administration-Confidentiality.
It is unlawful for the Tax Administrator, or any
Person having an administrative or clerical duty
under the provisions of DCC 4.08 to make known
in any manner whatever the business affairs,
operations or information obtained by an
E. With respect to delinquent Transient room
Taxes, the disclosure of information required
in accordance with Oregon Revised Statute
192.502(17), or any amendment of said
statute.
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(Ord. 2004-005 § 1, 2004; Ord. 95-029 § 1, 1995;
Ord. 203-3 § 16(4), 1975)
4.08.330. 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 twenty (20) days of the Tax
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
ten (10) days written notice of the time and place
of hearing of such appealed matter.
(Ord. 2004-005 § 1, 2004; Ord. 95-029 § 1, 1995;
Ord. 203-3 § 17, 1975)
4.08.340. Unlawful acts-Penalty.
It is a violation for any Operator, or other Person
so required, to fail or refuse to register as required
in DCC 4.08, to fail or refuse to furnish any
return required to be made, to fail or refuse to
furnish a supplemental return or other data
records or information required by the Tax
Administrator, to fail or refuse to submit to an
audit by or on behalf of 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 DCC 4.08. Violation of
any provision of DCC Chapter 4.08 is a Class A
Violation.
(Ord. 2004-005 § 1, 2004; Ord. 95-029 § 1, 1995;
Ord. 83-013 § 1, 1983; Ord. 203-3 § 19, 1975)
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