2008-827-Resolution No. 2008-119 Recorded 8/29/2008REVIEWEb DESCHUTES OFFICIAL DS
NANCYBLANKENSHIP,COUNTY CLERK
COMMISSIONERS' JOURNAL
0812912008 01:03:58 PM
LEGAL COUNSEL IIII I III IIIIIIIIIIIIII II III
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For Recording Stamp Only
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
A Resolution Submitting a Proposed Ordinance
Amending Section 4.08.090 of the Deschutes County
Code, Increasing the Transient Room Tax Rate to
eight percent (8%) beginning September 1, 2009 and
to nine percent (9%) beginning September 1, 2010, to
the People of Deschutes County, Oregon, for Their
Approval or Rejection at an Election to be Held on
Tuesday, November 4, 2008, and Providing for a
Ballot Title.
* RESOLUTION NO. 2008-119
WHEREAS, the Deschutes County Transient Room Tax provides needed funds for the promotion of
tourism; and
WHEREAS, Transient Room Taxes also provide funds for county services which generally support
tourism, such as law enforcement and emergency response, and for tourism -related facilities which have a
substantial purpose of supporting tourism or accommodating tourist activities, such as the Fair and Expo Center
Complex and certain county roads, listed on Exhibit A; and
WHEREAS, the Transient Room Tax was last amended to the current rate of 7% in 1988; and
WHEREAS, the current Transient Room Tax imposed by the Cities of Bend and Redmond is 9%; and
WHEREAS, the County has recently witnessed a substantial decline (approximately $3 million per
year) in federal funds, which the county has historically used to maintain its roadway system, and which because
of legal restrictions on use of property taxes for road maintenance, makes finding alternative funding a priority;
WHEREAS, Deschutes County Board of County Commissioners ("Board") by this resolution intends to
submit to the voters of Deschutes County an Ordinance Amending Deschutes County Code ("DCC") Section
4.08.090 to Increase the Transient Room Tax from seven percent (7%) to eight percent (8%) beginning on
September 1, 2009 and to nine percent (9%) beginning on September 1, 2010; now therefore,
BE IT RESOLVED BY THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES
COUNTY, OREGON, as follows:
Section 1. Ordinance Proposed. The Deschutes County Code Amendment, set forth in Exhibit "B,"
attached hereto and by this reference incorporated herein, proposing to amend Section 4.08.090, "Tax Imposed,"
of the Deschutes County code, is hereby submitted to the legal voters of Deschutes County, Oregon, for their
approval or rejection.
Section 2. Date of Election. That the Ordinance proposed in Section 1 of this Resolution, relating to the
amendment of Deschutes County Code Section 4.08.090, be submitted to the legal electors of Deschutes
County, Oregon at the general election to be held on November 4, 2008.
PAGE 1 OF 3 — RESOLUTION NO. 2008-119 (08/27/08)
Section 3. Notice of County Measure Election. The Notice of County Measure Election for the
proposed Ordinance set forth in Section 1 of this Resolution, shall be submitted to the Deschutes County Clerk
in substantially the same form as the attached Exhibit C, incorporated by reference herein.
CAPTION: Increase in Deschutes County Transient Room Tax.
QUESTION: Shall County Code be amended to increase transient room tax to 8% beginning
September 1, 2009, 9% September 1, 2010?
SUMMARY STATEMENT:
On August 27, 2008, the County Board of County Commissioners adopted Resolution No. 2008-119 referring to
the voters of Deschutes County an ordinance to amend the Deschutes County Code Section 4.08.030 to increase
the County Transient Room Tax from 7% to 8% beginning September 1, 2009 and to 9% beginning September
1, 2010. The revenue from the increase in the tax on individuals renting of hotels, motels and similar room
accomodations will be used to fund tourism promotion or tourism -related facilities, such as the Fair and Expo
Center and roads that serve a substantial purpose of supporting tourism or accommodating tourist activities, and
to fund county services. Existing revenues which were used to pay debt service on tourism -related facilities
upon retirement of this debt shall likewise be used to fund tourism promotion or tourism -related facilities and to
fund county services. The increase in the tax is expected to raise an additional $1,033,000 in revenue when fully
implemented in FY 2011-2012.
Section 4. Explanatory Statement: The Notice of Measure Election to be submitted to the County Clerk
for preparation of the ballot is attached as Exhibit "C" and incorporated herein by reference. The Explanatory
Statement to be submitted to the County Clerk to be included in the County voters' pamphlet is attached as
Exhibit "D" and incorporated by reference herein.
Section 5. The Board Chair is authorized to sign the Notice of County Measure Election and the
Explanatory Statement.
Section 6. The Deschutes County Clerk shall include on the November 4, 2008 general election ballot
the required information from the Notice of County Measure Election and the Explanatory Statement.
Section 7. Election. The election for the ordinance proposed in Section 1 of this Resolution shall be
conducted as prescribed by law.
Section 8. Filing. Immediately following passage, this Resolution shall be filed with the Deschutes
County Clerk.
PAGE 2 of 3 — RESOLUTION NO. 2008-119 (08/27/08)
Dated this ��ofAC4�A4, 2008
ATTEST:
Recording Secretary
PAGE 3 of 3 — RESOLUTION NO. 2008-119 (08/27/08)
BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
DE IS R. LUKE, h it
TAMMY (BANEY) MEL(TO)N, Vice Chair
MICHAEL X4. DALY,
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EXHIBIT `B"
THE PEOPLE OF DESCHUTES COUNTY, OREGON, ORDAIN AS FOLLOWS:
Section 1. Deschutes County Code Section 4.08.090, Tax Imposed, is amended as follows with
new language underlined and language to be deleted in st+iketh.-eti :
"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 see�rperEe (�`;4 j eight
percent (8% beginning on September 1 2009 and to nine percent (9%) beginning September 1
2010 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."
Section 2. This Ordinance shall become effective, after approval, on January 1, 2009.
Exhibit "A" to Ordinance No. 2008-(8/6/08)
Notice of County Measure Election
SEL 801
rev 1/06: ORS 250.035,250.041,
250.175, 254,103, 254.4 6 5
Name of County Deschutes
Notice is hereby given on date of election November 4, 2008 A measure election will be held in
name of county Deschutes County, Oregon.
The following shall be the ballot title of the measure to be submitted to the county's voters on this date:
CAPTION iowords
Increase in Deschutes County Transient Room Tax.
QUESTION 20words
Shall County Code be amended to increase transient room tax to 8% beginning September 1, 2009, 9% September 1, 2010?
SUMMARY 175 words
On August 27, 2008, the County Board of County Commissioners adopted Resolution No. 2008-119 referring to the voters of
Deschutes County an ordinance to amend the Deschutes County Code Section 4.08.030 to increase the County Transient Room
Tax from 7% to 8% beginning September 1, 2009 and to 9% beginning September 1, 2010. The revenue from the increase in the
tax on individuals renting of hotels, motels and similar room accomodations will be used to fund tourism promotion or
tourism -related facilities, such as the Fair and Expo Center and roads that serve a substantial purpose of supporting tourism or
accommodating tourist activities, and to fund county services. Existing revenues which were used to pay debt service on
tourism -related facilities upon retirement of this debt shall likewise be used to fund tourism promotion or tourism -related facilities
and to fund county services. The increase in the tax is expected to raise an additional $1,033,000 in revenue when fully
implemented in FY 2011-2012.
,f signature
The following authorized county official hereby certifies the above ballot title is true and complete.
Plop-
5- -7 �
s1 re o authorized county official of required to be notarized - --- -
sign ed
Dennis R. Luke, Chair Deschutes County Boadd of Commissioners
printed name of authorized county official title
EXPLANATORY STATEMENT FOR COUNTY VOTERS' PAMPHLET (2008)
Ballot Title Caption: Increase in Deschutes County Transient Room Tax
Measure Number:
Word Total (500 Maximum): 291
(Explanatory Statement Shall Be Typed)
Renters of hotel, motel or other overnight accommodations pay transient room taxes.
The County's current transient room tax of 7% was established in 1988. Revenues from
transient room taxes, paid by these renters, have been used to promote tourism and to
partially pay for County services and facilities also used by County visitors. The cities of
Bend and Redmond currently impose a 9% transient room tax. Increasing the County
room tax to 9% would generate estimated increased revenue of $1,033,000 when fully
implemented in FY 2011-2012.
The increased revenues will be used to fund tourism promotion or tourism -related
facilities and to fund county services. Tourism -related facilities means a conference or
convention center, like the Fair and Expo Center, and any improved real property with a
useful life of at least 10 years which has a substantial purpose of supporting tourism or
accommodating tourist activies. This could include certain county roads which are
principally used for access to tourist attractions.
Existing revenues which were used to pay debt service on tourism -related facilities upon
retirement of this debt shall likewise be used to fund tourism promotion or tourism -
related facilities and to fund county services.
County property tax dollars are not used for tourism promotion and cannot be used to
fund road maintenance. Approval of this measure will adopt a Deschutes County
Ordinance Amending the first sentence of Deschutes County Code ("DCC") section
4.08.090 to read "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 eight percent (8%) beginning on September 1, 2009 and to nine percent (9%)
beginning September 1, 2010 of the Rent for Occupancy of space in a Hotel.
Person responsible for the content of the Explanatory Statement:
(Typed) Dennis Luke,�l'i�i , Deschutes County Board of Commissioners
(Signed) X
Dennis R. Luke, Chair
Board of County Commissioners of Deschutes County, Oregon
Name of the Governing Body the person represents.
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