2005-1035-Ordinance No. 2005-042 Recorded 9/12/2005REVI WED
LEGAL MUNSEL
REV E
CODE REVIEW COMMITTEE
COUNTY OFFICIALej
NANCYUBLANKENSHIP, COUNTY CLERKDS IBJ 2005.1035
COMMISSIONERS' JOURNAL
1101101 ,,,..,,.,..,, ,, , ,.., ..,. 09/12/2005 03:29:32 PM
200-;3035'
For Kecoraing stamp uniy
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
An Ordinance Amending Transient Room Tax
Ordinance 2005-012, Chapter 4.08.150, Returns and ORDINANCE NO. 2005-042
Payments -Date Due, of the Deschutes County Code
and Declaring an Emergency and Prescribing an
Effective Date of October 1, 2005.
WHEREAS, the Board of County Commissioners has determined it is necessary to amend Deschutes
County Code Chapter 4.08, Transient Room Tax Ordinance to clarify language in the Ordinance; now, therefore,
THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON, ORDAINS as
follows:
Section 1. AMENDMENT. Chapter 4.08.150 of the Deschutes County Code is 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 stpikethrough.
Section 2. EMERGENCY. This Ordinance being necessary for the public peace, health and safety, an
emergency is declared to exist and this Ordinances takes effect on October 1, 2005.
DATED this /'day of September, 2005.
ATTEST:
Recording Secretary
Z�
Date of 1 st Reading: ''day of September, 2005.
?ice'
Date of 2nd Reading: day of September, 2005.
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY1 OREGON/
TOM'DEWOLF, Chai
Y, Go/nmissioner
NIS R. LUKE, Commissioner
Record of Adoption Vote
Commissioner Yes No Abstained Excused
Tom DeWolf
Michael M. Daly ✓
Dennis R. Luke
Effective date: 1 st day of October, 2005.
PAGE 1 of 1 - ORDINANCE NO. 2005-042 (09/14/05)
EXHIBIT A
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. 2005-012 § 1, 2005; 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. 2005-012 § 1, 2005; Ord. 97-073 § 2, 1997)
4.08.150. Returns and Payments -Date Due.
A. 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 following the
month in which the Tax is collected by the
Operator or is otherwise owed by Operator to
County when the estimated amount of
average tax is more than fifty dollars ($50.00)
a month. When the estimated monthly
amount of average tax due and payable to the
Tax Administrator is fifty dollars ($50.00) or
less, the Operator has the option of paving on
a Quarterly basis on the 15th day of the month
following the end of each calendar quarter
(April 15th, July 15th, October 15th, January
15th). Taxes, and are delinquent if not paid to
the Tax Administrator by ^^+ late- gia 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 or quarter (as set forth
in 4.08.150(A)) of collection, every Operator
liable for payment of Tax shall file a return or
returns for the preceding month's or quarter's
Tax collections with the Tax Administrator.
The return or returns 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
Page 6 of 12 - EXHIBIT A TO ORDINANCE 2005-42 (09/14/05)