2014-393-Ordinance No. 2014-023 Recorded 8/8/2014 REVIEWED DESCHUTES COUNTY OFFICIAL RECORDS
nt NANCY BLANKENSHIP, COUNTY CLERK CJ L014'393
COMMISSIONERS' JOURNAL
LEGAL COUNSEL 08/08/2014 08,17:42 AM
1111111111111111011111111
3034-393
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY,OREGON
An Ordinance Amending Deschutes County
Code 4.08.090 to Reflect the Voter Approved * ORDINANCE NO. 2014-023
Increase in the Transient Lodging Tax from
Seven Percent(7%)to Eight Percent(8%), and
Declaring an Emergency.
WHEREAS, on November 5, 2013, the voters in Deschutes County approved increasing the County
transient lodging tax from seven percent(7%)to eight percent(8%); and
WHEREAS, on December 11, 2013, the Board of County Commissioners approved Order 2013-053
declaring the ballot measure to have passed;and
WHEREAS, Deschutes County Code ("DCC") 4.08.090 requires amendment to reflect the tax rate
increase approved by the voters;and
WHEREAS, Measure 9-96 and Order 2013-053 caused the eight percent (8%) tax rate to become
effective as of July 1,2014; and
WHEREAS, upon passage of this ordinance Deschutes County Code 4.08.090 will be amended to
reflect the eight percent(8%)tax rate approved by the voters; and
WI°IEREAS, it is beneficial for Deschutes County to adopt this ordinance by emergency in order to
assure that DCC 4.08.090 is consistent with Order 2013-053,now therefore,
THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON, ORDAINS
as follows:
Section 1. AMENDMENT. DCC 4.08.090 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
strikcthrough.
///
PAGE 1 OF 2-ORDINANCE NO.2014-023
Section 5. EMERGENCY. This Ordinance being necessary for the immediate preservation of the
public peace,health and safety,an emergency is declared to exist,and this Ordinance takes effect on its passage.
Dated this of / ,2014 BOARD OF COUNTY COMMISSIONERS
OF DESCIIUTES COUNTY, OREGON
/?-' ----
TAMMY BANEY,Chair
didaaeleP'(---
ANTHONY DeBONE, Vice Chair
ATTEST:
lill'W4L � //(614-19-A--- l
Recording Secretary ALAN UNGER, Commissioner
Date of 1St Reading: II day of , 2014.
Date of 2°`'Reading: I day of Ctw'196---• , 2014.
Record of Adoption Vote:
Commissioner Yes No Abstained Excused
Tammy Baney
Anthony DeBone
Alan Unger - ____ ______
Effective date: qday of , 2014.
PAGE 2 OF 2-ORDINANCE NO.2014-023
4.08.090. Tax Imposed.
For the privilege of Occupancy in any Hotel, on and after the effective date of July 1, 2014. as the-efiliwinQe
codified in DCC 4.08, each Transient shall pay a Tax in the amount of weight percent (78%) 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. 2014-023 §1, 2014, Ord. 2005-012 §1, 2005; 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)
Page 1 of 1 —EXHIBIT A TO ORDINANCE 2014-023