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2025-152-Ordinance No. 2025-006 Recorded 5/29/2025REVIEWED ®L_ LEGAL COUNSEL, Recorded in Deschutes County Steve Dennison; County Clerk CJ2025-152 Commissioners' Journal 05/29/2025 12:43:57 PM c°�� !IIlillillllllll!!IIlIPlIIlII! ` 2025-152 BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON An Ordinance Amending Title 4.08, Transient Lodging Tax, of the Deschutes County Code. ORDINANCE NO. 2025-006 WHEREAS, the Deschutes County Code (DCC) contains rules and regulations duly enacted through ordinance by Deschutes County and the Deschutes County Board of Commissioners; and WHEREAS, from time -to -time the need arises to make amendments, including new enactments to the DCC; and WI-IEREAS, staff from the Finance Department have identified a need to amend DCC 4.08 to better align with state codes; and to identify fees; and WHEREAS, the Board of County Commissioners of Deschutes County considered this matter at a duly noticed Board meeting on May 21, 2025, and determined that DCC 4.08 should be amended; now therefore, THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON, ORDAINS as follows: Section 1. AMENDMENT, DCC 4.08 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 strikethrough. Section 2. EMERGENCY. This Ordinance being necessary for the preservation of the public peace, health and safety, an emergency is declared to exist, and this Ordinance takes effect on September I, 2025. PAGE I OF 2 - ORDINANCE NO.2025-006 J� Dated this / of , 2025 ATTEST: Recording Secretary Date of I st Reading: 21 st day of May, 2025. Date of 2nd Reading: 21 st day of May, 2025. Commissioner Patti Adair Phil Chang Anthony DeBone Effective date: 1" day of September, 2025. BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON ANTHONY DeBONE, Chair PATTI ADAIR, Vice Chair PHIL CHANG, Commissioner Record of Adoption Vote Yes No Abstained Excused PAGE 2 OF 2 - ORDINANCE NO.2025-006 (To Ordinance No. 2025-006) Chapter 4.08. TRANSIEN'I' R(4(-)MLODGINC 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 4:09.045:_.._4Detinition- 1oteh 4.08.050 Definition; Occupancy and Occupying 4.08.052 Definition; Occupant 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 08.071 Definition; Short -Term Rental 4.08.072 Definition; Short -'Perm Rental Hosting Platform 4.08.073 Definition; Short -'Perm Rental hosting Platform Dees 4.08.074 Definition; Site 4.08.075 Definition; Tax 4.08.080 Definition; Tax Administrator 4.0f18-5-w----13efi*it-ion4'ram"t-or-Occ-ttpmit: 4.08.086 Definition;Transient Lodgin2 or Transient Lod<►in r Facilities 4.08.087 Definition -,Transient bodging, Provider 4.08.088 Definition;Transient Lodging, Intermediary 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-Transieut Lodging 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 Re-dDeterminations 4.08.260 Security for Collection of Tax 4.08.270 Lien 4.08.280 Refunds 4.08.290 Transient RooinLodging,jax Fund Cliapter 4.08 1 ptennber 1, 2025 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 CountyTransient RootnLc�dgiug, Tax ordinance. (Amended 6y Urd025 § l- on 9/ 1 /2025 ,Ord. 2005-012 § 1, 2005; 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, hy,crNjI 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 current address and to provide Tax Administrator with any change of Operator's address. -If notice is Ppersonally served, it is deemed served at the time of delivery. If notice is served by mail or email, it is deemed served three (3) days after the date the notice is deposited for mailing with the United States Postal Service or_the ,(late _the _ emai.l-is _sei t. (Amended by Ord. 2025-0006 § l , on 9/ 1 /2025;_Ord. 2005-012 § 1, 2005). 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 4.08.08.85. (Amended by Ord. _2025,-00(5_,.§,1on„9/ 1 /202.5_;_Ord. 2005-012 § 1, 2005; 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=1'ransierrtan Occulaatit on the 1-his records when Rent is earned whether or not it is paid. (An ended by Ord. 2025_-00_6§_I,., on 9/l/2025.;.Ord. 2005-012 § 1, 2005; Ord. 2003-3 §2, 1975) 4.08.030 Definition; Board "Board" means the Deschutes County Board of County Commissioners. (Ord. 2005-012 § 1, 2005; Ord. 203-3 §2, 1975) 4.08.035 Definition; Cash Accounting "Cash accounting" means the Operator does not enter the Rent due from an Tran,,wH{OccL1pant on their records until Rent is paid. (Aiijended by -Ord. 2025-0006 §_I on 9/1/20,25 Ord. 2005-012 §1, 2005; 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) Chapter 4.08 2_ Senteinber_ t_, 2025 4.08.042 Definition; Destination Resort "Destination Resort" means any Transient _,Lodging Facility Hotel• -which includes on the site of the t IotATransic nt_L odgitt I-aci lity, three or more of the following outdoor recreation facilities that are available to Transient. I_ od-ing_H "-oOccupants with or without additional charge: Bike paths, walking trails, running trails or horse trails at Ieast two miles in length, horseback riding facilities, one or more golf courses, tennis courts, skating facilities and one or more swimming pools. (Amended by Ord. 2025-006 §I, on 9/1/2025.Ord. 2005-012 §1, 2005) 4:88:4 45-4- - --De#"niit en Hotel. "t#ot� ,*c�€a lay star{etttt at-spHe e ct��y pert ri fz�*y-stfue4+ -" -- h wNeh i:s oc ewied-or i-tttended o c�esign�et-fc�t-1 �ieirt L��rtl�atx�-#gat 3tlnFlay� cx�;s;-#F�r�1 ld�t�,� 1<�c� � ping p�c�,c�-artci-rncCt#r .1�-firrt�is-t�c�t--li�i�d-#<3 atay-1=lc�teE,--ira�rtc�r+�ist-l�n��; t�rtrast--ae��trtt��cadatien; �ndotttittiaa+��; rn;:�trtdic�--fic�tel;��:;t�l;-brtc:-lte�+-1=1E�te1;-lodg}ng-l�ott�;-bc�c�-at�i-bretrk��st�u�afiic}r� 1ic�nre;-vacati��it1-E�-rF��-kac�rts�; -hl��r��c��l� �t-�►-i�te-�E�+��tt�ty;-#ra�t�+€y; sc�rF» its; l�rtk�Iic c��tivzate c lrtl��I�ilkr; 1:t- tr�tilr park �Lartat��rcarrt�ds;rivatu borne;-or-sitm-ldf strt:tcture or-pot=tit��-tlte�s{�-<tee�tl�itfl: (Ofcl 005 .,t n,�T ,3 (ltepealecj_by Qrci.-.2025-0003 §_l, on 9/1/2025) 4.08.050 Definition; Occupancy and Occupying "Occupancy" and "Occupying" means theright to the use or.possession of any space in Transient .od Yin for dwelli►taz_toci _ or sluing trurposc s fo.t_ less th111-1- an 30_consecutive c alend�tt clays,_uxu}ttng,poTttotls, of calen-dar,days as fill days._,t e-use-or-possessi*n;-ortht--right-tothe-rase--rat-possesion;-#or-ledging (W-sileeping purpF3sa� ca€-rm}�-t�cttn-car-tc3cants-+ta�t f-k�te1;-car-spaces-in-ata�l�ile-Itc>i-xi-or-tr-ai��r-13ark�t=-pc�rtton-therer�f: (Amended by Ord. 2025 006 § 1 on 9/1/2025;.Ord. 2005-012 §1, 2005; Ord. 203-3 §2, 1975) 4.08.052 Definition; Occupant "Occupant" tncansany individual,except -__the owner of a _Transient 1_odgirig Facility, who exercises Oeetlpxuacy or is entitled to Occupancy in f rai sstegt C oclgitig fir aperi d of less than 30_consecutive calendar days, Coutiting_potttons of calendar days as, full.days Fhc„clay an Oc cupant checks out of l tansient 1-odgiiig I�ac►lity shall ,not he included in determining the 30-day period if the Occupant is not charged [tent for that da} by the O eratgt .any pitch tncitviclu��,l so_oc uupyut ��teo u7.1_►.amu,nt f g(I ii g shall be deemed to be an Oeeuparit until_tlu ,pc t ices of 30 clays has, c xpi►ed noses~ there, is an.agiccmcnt in wl sting between the, Operator and the Occupant providing, tor a_l_ot! et period of Occupancy. An_owner _ot I ransient bodging, a a Person �+hop_ays foilodging on a monthly basis, icggrdless,c>f the, number of days in such month, shall„not he deemed an OCCLI ant to pui,perws of the Deschutes C'otmty'f iatisicnt Lodging Tax Ordinance. (Amended byOrd. _2025-006_.�1 ot19/1/2025, Otd.._2005 011_2.yl.,_2005., Utci ?03.-3 §2.,._1975) 4.08.055 Definition; Operator "Operator" means a_ Transient ...Lodging ---Provider _or-_ Transient I�odgiui;__tntettrtediary.._ die-1-'-emr )ry who -is prcalarie rcat tltc� 1lotoi iretry c apacifi - V to tlaeL3pet; let porCort�r; Is funetkM thfm 4}-a-naana-gi g-agent c�n)`typet�t� c;hc�diet-��rn+�ti+»�ryoe,- t�� t}1��g++�g-ag�t�sha£4•a Csr} be{sec�ax�c};tt3 Opc�rtc�-kt+ the f n:.f3t7,es._ftif' 1)( F' 4 88 rand YhaCf I the Barr cic}ties-etnd Ctai�ilit as i5 print ipa1,,13otlt the I'ra' s c,nt I' [.odging q del and the Transient_1_odgiia lntermediar� .shall at all times remain ioint�and ,sevet•aljy obli xatecl__with rc,spcct to the, duties and ,obligations of,the Operator pursuant to the ptovisions,ot I)CC _4.08, [Compliance with the provisions ofDCC 4.08 by either the pr4tt6pal,Ew4he�aataAgitag ag+ t I tatisietlt _C.,od ing Provider o_r_the Transient t,ocl ing [ntern e cliaiy__shall be considered to be_i i compliance by both.] (Amet>dc d by Ot d _20?5 0,06 § 1 can 9/ t /2025�•Ot (1, 2020 005_§ 1� 2020;_Ord. 2005-012 § 1, 2005; Ord. 203-3 §2, 1975) Chapter4.08 3__..n ,.. _. �, _ ._....... .... SepC�tnber_l _2025 4.08.060 Definition; Person "Person" means any individual, firm, partnership, joint venture,_ limited liability co '111v, limited_ liability_ partnership,,., l>.r,st_,,,_ association, social club, fraternal organization, fraternity, sorority, public or private dormitory, joint stock company, corporation, business entity_, estate, trust, business trust, receiver, trustee, syndicate or any other group or combination acting as a unit. (Amended by Ord. 2025-006 �on 9/l/2025 Ord. 2020-00 § 1 2020; Ord. 203-3 §2, 1975) 4.08.062 Definition; Recreation lee "Recreation Fee" means a fee charged, assessed, or allocated by a l Iotel"Transient I,oif iilg l�aciliy to an l �l o0ccupant or oOccupants for use of Destination Resort recreation facilities, whether the I-RAO,l ransient Lc�dgix�g,_t aciliy charging the Recreation Fee is a Destination Resort or has a contract or agreement with a Destination Resort for use by the I-katel sTransient I.Agdging Facitity's guests of the recreation facilities of the Destination Resort. (Amended by Ord 2025-006_§_1 on 9/I/2025, Ord. No. 2005-012 § 1, 2005) 4.08.065 Definition; Rent "Rent" the-0 e(Waney-o€ s1h e in f etaIa lt�e�l it xaney � _ � roc l ; 4aber teEiit ; {�rflpert +; er c�tliet eeitsic�erat4ca►3-valued-k"-ioney; wWe,+i )wmeans the, considera ion,paid or payable by an Occupant for the Occupanc.y_of space in Ira Siena t cadging; valued it mcmcy,-ggc>ciS, I�nc�n, ciulitSptolicitycn other consideration. [f_a scpar<ite fee is charged for _sLryices,,-goocf_s_ot commodities and the fee is optional, that fee is not included in Rent If the lee ►s_not_nptiona(_ then it shall be included in the Rent. Except as otherwise provided in this section, Rent includes all fees, charges and assessments (including but not limited to, nightly iateShort--"1_crn) Rental t_Iostiijg-l"latkorm l?tees, cleaning or houtiekeeping-fees, or po, fees, cancellation fees, non-refundable do resits, or recreation, fc;es4Z)"+a-i€1-serviee) charged, assessed or allocated by Operator for the Occupancy of space in a-- 44eiTransient_Lodin(, the payment for which is not optional to the Person occupying space in the hotel'Yransient_Lodging_F'acility_. Rent does not include: A. Any taxes, fees, or assessments levied by any other governmental entity; B. The sale of any goods, services, or commodities, which are separate and independent from occupancy of a room or space in the1lotelTransientI_,g I itlg Facility; C. Any fees, charges or assessments, other than the furnishing of a room or accommodations in a Wxel 1 raazslient 1_,odg ing Facility or a parking space in a mobile home, rccrcational vehicle,R,-. or trailer park, the payment for which is optional to the Person occupying the room or rooms in a 14otelTratill. ient Lodging Facility or parking in a space in a mobile home, ►ecreational_Yehicle,RX, or trailer park.;; -or D;._Recreat-"+-Foe:, t iarged;, asses-et-tor-alk-"teed-by--a--I=-Kan*ary- L-20-0 i-.1 f any (:-)l-)erator-i+t-endto-tr�e��caset amot the Cpc�tor c#rg�scssc�s car tillocates €�Z�;ter� ems;-tl-ar Ol�c�v-atc�=H�tatoE�til'�:-tl��-Boatff-�f�tic;l�-i�N�t-fl-e:I�angc_tat-Icasttl}rem{3-}_r�ro��t-l��-pricae to-huplet+wntation of this i��tcr last chr��gc: (Amended by Ord. 2025-006 §I, on 9/1/2025�_Ord. 2005-012 §1, 2005; Ord. 203-3 §2, 1975) 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 detennining Deschutes County Transient Room Tax for a Rent Package Plan, the Operator Chapter 4.08 4_ _-_— __---September 12025 may exclude from Rent an amount allocated by Operator as the Operator's reasonable cost of providing the food, activity, or activities as partof the Kent Package Plan. (Ord. 2005-012 §1, 2005; Ord. 2003-003 §2, 1975) 4.08.071 Definition; Short -Term Rental "Short -Term Rental" means a Transient 1.od_gn1gFacilit for Oeerapan _Cietler�tlly_,._ ..shrnt-term, rental_is toned residential or„has,a bUilding.oecupancy that,only allows, foriesident►al,use. A short-term rental is not allowed in Forest Use Zones or Exclusive Use Zones, Structures o other accommodations utilized as a Short; _term Rental must bc_lawlully establish d as_a.dwelluag Structures, tenivor ry oryermanent. other than flit prnn�aay_dwg1li _on flit l�iopc i,ty,, me ludang but_not limitcd to, g�itagc c ppye►srutis,_recreational vehicles, tentstecf�ees,�w•ts,_tiuy homes, �ccessoydwelling untts,_,(AI)Us), �uui„stmtlaI structures or shelters, are gcrier�al[y riot allo�_veti__�Adoptcd by Ord. 2025-006 § l,, on 9/ 112025,) 4 08.072 Definition; Short -Term Rental Ilosting Platform Short -"berm Rental I iousins-, Platform" means sa. business or other Person that facilitates _the_. retail sale of.' Transient Lod n b eonnectitr Oggupants with'Itaancient[,od�g I'rovideiti1_cithcr_online, or„in any other t iantrca,_. Short l erna_Rental, I1o5tuYg Plat, forms ,are Trans- I;odg,irk_.Intermediaries.__ (Adopted hy__0rci, 2025-006 1,_on 9/1/2025) 4.08.073 Definition; Short -Term Rental Hosting Platform Dees A hosting_platlort�t forShork=l•erm Rentals_l�l ransient l odging Intermediar►es) n ay c,oticc,t a fee_for hocking services in connection_ with Short -Term Rentals only when those_S_lzort=Term Rentals are lawfully registered as.providers with the COWIN and possess a County C'ertihcate. of Authority_at. thetune the Short-'l,'crru Rental is occupied. The I,lostinf;_I'latft)nn Lees are to be itu,luded_as Rent when calculating the Transient I.odsri1w Tax. Ord. 2025._006 § lm,_on 9/ 1 /2025) 4.08.074 Definition; Site "Site" means an individual M4 te-1_T_ran ient_l odgitwg Facility, 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 separatelyscparate rentable accommodations. (Amended l Or d._2025 OO6 ,§,l , on_9/ l /2025;_Ord. 2005-012 § 1, 2005; Ord. 97-073 §2, 1997) 4.08.075 Definition; 'fax ""Fax" means either the tax payable by the Occulrintl�tt siiant, or the aggregate amount of taxes due from an Operator from,_any source anti calculaited U�isu1 upon. the fees and charges included in, Rent whether collected directly by the Operator or_collected _thtcaugh_or transmitted ley a "l'ransierat_l,odging Interinediatyduring the period for which the Operator is required to report collections for the Operator's Hoteff aansienodgipg. (Amended btOrd. 2025-006_y I. on 9/ l /2025. Ord. 2020.005 .§ 1 202() Ord. 2005-012 § 1, 200t _b5; Ord. 203-3 §2, 1975) 4.08.080 Definition; Tax Administrator "Tax Administrator" means the Financial of Deschutes County, or its cies�nee, (Amcrldd,by Ord 2025 006% I. can 9/t/2025;bOrd. 97-013 §1, 1997; Ord. 203-3 §2, 1975) Chapter 4.08 5__-, . , . ... _ Septembcr_l, 2025 4.01Iot}135. Defiit�t.on-T-mnment-or-Octupn n -•. rr rt - rr t tY.�„ +' t + tc, ii=1'l�atf'-i'(99k(ii"HG-NhF?{?:•fi5-i1 T ra t—tii _11 i%t�y-kEtE h'iC( pl c f t c'r`w" , r iTrii cc Hotel, who exervises Oc 4AWed-kA)eeupanef--m a�t +o,�n,,#� or a per. d of 30 eonseeut3vr,-cAel dar days-ot s e tratha p(a t of eal xla lnys �� tlt Iays: Nye dY y t I ras ir�l�t 111 (ks orrt oftl3 l if el steal l not-l�--h�lt�dc�(1--i�� (�letel-miatil��-Nye-30-day--p(�1-icy-if-th�T+�ansiet�t--is-nc�t c-1-iadl�el�t-for--t�rat--day-fay- CJperatoi•.--Arty-suelt-it3el-i-v-idtial�;o--e)e�tlpying-spaee�i-n--a-Imte1-al;z;;i-i e <ieeirl-to---a-�ll={-al3sief�t rl€�til<-tl� petio�l-<�f-�t�-day��a�irtclwtlt�ss tliuis ate-a�=reolr<o1�t +� writi►� kxatw�t�-tl�Opctc>r-;�13d-the-pupa-nt pr�vidangx-t�-n--lfl�-vpo}-i�od-ot=t-sec-t#pfft��: �;+3-owlrev--(�f-a--flotr�l;-�1�-c��vr3e��.ot�a-pt�ivote-t�i�#e�r��*-us�l�� ll (�t-apt (3n pays i<�1-1(x1 i+3 (att a ► c�tttl�ly laas+s t atdltNs 01-44 , auni n fRoys-iH-sueh4-nff 1h; shall-n(tt-�o-�ind--tt-=lit+)siettk--#-taut��s�s�f-t�la�la�ltes-( catrrtty_=l+ttstsiolt(..lie�l�t�=arc-C:}rdit�a+�: (Eyrd. 005 9k 1; 905; @rci § ; i )Repealed by Ord. 2025-006 §_h orb 9(1/2025) 4.08.086 Definition; 'Transient Lodging or 'Transient Lodging Facilities Transient Lodgip-g or Transient_l.ottgi.ng I aciIities _means_a) Hotel, motel, and inn dwelllng_units that are_us used f01 i( 1111)Qicl[y„c)V(illl—Oht hUih<#I) OeGhpolley;__h) 5pac.es used foi,Uvcrnlf ht_pa in�;_Uf„iecreational,_vehicles or placement of tents durin&,,p( I_IO(1S O�`�llll))iltl oCCtl1)ilitc y; Or C�IoUSCS� (cll)IC1SiCntl(IOt)lllI -is, apa truC111.L11 i s or other dwellin, units,. or portions of any, of these dwellim-, units that _ate_ used_ for ten_Iporar_human �ccu )anc . (Anuhticd by Ord. 20z5-006_§1 on 9/l,/2025;Ord_2OQ5-0I2 Oid _93-049_§I_, 1993.;.Qrd,._203.-3 1 t_975) 4.08.087 Definition; Transient bodging Provider -Transient anslc nt I,.odgulg l'ctilx <ltlS aPerson that prov i<ics 1 #_ailsle nt _lo(Dil .. iAcic�ptq by_Ord 2025- 006 I _on.9/I%2025) 4.08.088 Definition; Transient l,od in intermediar "1 iansi lit Lodging, Intermediary" means a Person_offier than a Transient Lod in4a; Provider that facilitates the retail sale ofTransient I_oclitaacl. a..0 ha gi s tot Occulrulcy of the Transient Lociilrga b. __C,ollects the. consideration c,haiged_fo Oc,c.upanev_ot theTransient I od2ing;_or c.Receives a fee or commission and rewires the Transient_Lodging Pi(a_yiciGi_to use a SPec,iliccl_third,, party ,entity to_c,ollect_the consideration charged for Occupancy of the 1'ransicutl,.oclgillg. iAdopted hy_Q1-d, 2025 OQfi_�l,_on 9/1/2� 4.08.090 Tax Imposed For the privilege of Occupancy in any 1.1owl; ransient I odgh I"ac,il,itx, on and after the effective date of July 1, 2014, as codified in DCC 4.08, each OccupantTrai-tsient shall pay a Tax in the amount of eight percent (8%) of the Rent for Occupancy of space in a fl1 I Iransieut,l.ociging l'a"c'ility_. 'The Tax constitutes a debt owed by the Oc c upt�nt`katasient to the County, which is extinguished only by payment to the Operator as agent for the County. --The OcLupa11tTfH1+,4ent shall pay the Tax to the Operator of the 1-lotel`I lansient LOdgin�l'aciiity 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 Occupal tT ansietA to the Operator with each installment. -If, for any reason, the Tax due is not paid to the Operator of the UI-otelT amrent I_odgit)g 1�acility_, the Tax Administrator may nevertheless require that such Tax shall be paid by -the Operator directly to the County. (An7c rxied hy_Ot d_ 2025.006. §.1., on 91 / 025.,. OIci .202()-005 .§ i_,. 2(hO.; .Ord. 2014-023 § 1, 2014, Ord. 2005- 012 §1, 2005; Ord. 95 029 §1, 1995; es. 87 053 adopted by the people 11/3/87; Ord. passed 3/11/80: Ord. 203 3 §3, 1975) Chapter 4.08 6 September_ l 2025 4.08.100 Applicability The Tax imposed by this ordinance shall apply only to those I1otelsTransient Lod Facilities located within the unincorporated area of the County. Amended by_ Ord. 2025-006,§1, on 9/1/2025. (Ord. 2005-012 §1, 2005; Ord. 95-029 §1, 1995; Ord. 203-3 §4, 1975) 4.08.110 Operator; Collection Amount A. Every Operator Rrenting rooms in the County, the Occupancy of which is not exempted under the terms of DCC 4.08, shall collect a Tax from the T+m;v4enfOccuR�nt occupying the room. -The 'fax 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 by_tlteOcct�ant, 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. C. _ While holding the p. gyment►n_trust tcc the County, tit Operato ,may commingle the tax proceeds with the Operator's funds, but the Operator is not the owner of tax.Rroc,q4s�ixtthat,__whcn a return is filed, the Operator becomes the owner of the collection reimbursement cha�;e author izedto, be retained. (Amended by Ord. 2025-006 § 1, on 9/ 1 /2025; Ord. 2020�005 § 1,__2020;_Ord. 2005-012 § 1, 2005; 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 ()cctl ;tilt l tt��;in. B. The amount charged by an Operator for Deschutes County Transient R-(�l.odgipg ''fax shall be separately stated on all records of Operator and on all bills_,,invoices, and receipts rendered by Operator and shall be specifically identified on all Operator records, hills,_invoices and receipts as "Deschutes County Tax." The amounts listed by an Operator on the Operator's records, t?il ls, invoices and receipts as "Deschutes County l.odgingR-oorw Tax",must acc.uratelv state the amount ofTax ax and shall not include any other taxes, fees, charges or assessments. C. No Operator of a "hransient_(.-odgi►lfr Facilityli )tA shall advertise that the Tax or any part of theTax 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. The Operator may retain, as a collection reimbursement fccoharge, up to five percent (5%) of all Deschutes County Transient Tax revenues collected by Operator. (Amqndq(tby Ord. 2025-006._§_1, on_9/l 2025_; Ord. 2005-012 §1, 2005; Ord. 95-029 §1, 1995; Ord. 203-3 §6, 1975) 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. 2005-012 §1, 2005; 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 Chapter 4.08 7 _ „ September 1 2025 Ceertificate of aAuthority 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. 2005-012 §1, 2005; Ord. 97-073 §2, 1997) 4.08.130 Exemptions No Tax imposed under DCC 4.08 shall be imposed upon: A:-Atiy-oc-eWatit--fel'tnore (hall 30sma e idc ci;lci ii< c�xr 3; U. Any c�ttpitt�t whose iet�t is#= ties Haan �i4 0El perEay; E:�:---At�y-ocuut�tattt-�f(ac>se-1��{�t-is-th�fd-fc��=a-h��4pital-+ec�+� cn=te atlicai-elit�ic;-�>�nvrlesct d�w�c�r-k�rx{}e A. A dwellinf-Y unit, ill a,.hospital, f health cart fatality, long tc rrn c arc f�ic ilrty or any other residential facility that_ is_licensecl re istcrcd- or ccrtifieci- by the Oxon Department of Ilunzan Services or the OrggQd PLI I t 11L AutNOY4,, E3 A dwelling; unit in a_ facility_providina treatment to - dru_gor alcohol abuse,or ptc>vidirl�; mental health tt•eatment; C. _-. A dwelling unit, the consider for which is funded through a contract with, a �;ov rnin nt_��ericv anti the purpos4 of which is to piov_idc curer et cy of temporary shelter, D. A. dwelling unit at a nonprofit youth or church caml�, r�c�ziprofit conlerr iicc center or other n<>►tprc>Ct faulity,; qr _ 1;, A ciyv4llurg unit that is leased or otherwise oc.c,uprcd by the same. Person fora consec.uti c .oca iod_of� 30 ddasof zr77ote dutin thcyeat I'ltc tcctuirenic,tits of this subsection are satisfied even ifthtphysrcrll c}wc,l1ir1g,culrtchan les during the c,onsecutivc,i�c►tocl, l a All, dwell' occ uprcd_are within the Satnc Facility. b f'Irc_ Pctsoi do ration for the transient lodging_is the same Person throur:'hout_the consccutivc pc,tiod.. F. 13: --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 fonn of procurement document, G.ii.- -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. (Aniencied by Ord_ 2025-006-..§ 1,_ Oil 9/ 1 /2025i Ord. 2005-012 § 1, 2005; 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; Dorm and Contents; Execution; Certificate of Authority: A. Every property_owii.er Per-s m--engaging or about to engage in business as air-Operator-of--a-1 -otel -a `fransrc nt _ l odgri —, Provider_.in the County shall provide. <r_ complc tedre 4 , err, c�istratiou_ tor-rr1_ fora C ertii icate of Author ity__to the'Fax Administrator within 15 calendar days after commencing business-wi h t} '! ax Ac#r ii ;t+ii c�t� a- irtn t }v#decl-ley the 1 a Ar#n�ii}ist+ater. 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. The Transient L.o _iiigy Provider's_ obligationto collect the traiisicnt_ ltax is ina sed etiee }Zcr�t t��r the Transie rlt 1„ocigrr _.►.5.12si�d� 4vcu rt the 1ef rstr�rtrcrn,tonn has not been filed or ifthe Certificate ofAuthority hasuot been issued. B. When registering, registrants will be required to pay all administrative_ fe,e, for the initial, registratio---------- accordance i wit}i the County Fee 1_hc rstratt shall provide the "fax Administrator with the following information: as listed in the _Desc,huts s County jrQp,rtytax,_lccc�rcls,,(1?) the name under which an Operator transacts or intends to transact business; (23) the offieetirailin; address of theirhis place or places of business; (4.3) a tosidenc pliytitc r l address of the Short 1 c,t m__IZc a[al4l' no bit�ita ss-address exists; (45) email ddress,-.(05)_phpnc,number; .(7).natnc ,jrld contact information --of pro �cl tty niana per or a gent J86) any such other information to facilitate the collection of the Tax as the Chapter 4.08 8 _ Srembcr 1 2025 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 Llote1-'1'ransicrt I oci;ing_, accommodations, and shall be signed by the Operator. Upon request of the Tax Administrator, at the time of registration or at any other time, an Operator shall provide the address of each ,ite �srate`'� Icy Offratof ransie��t Led Facility, which is subject to DCC 4.08,Z411d the,relatedcontact information. including the, name and _mailit address,_oi'the general man er,._agent, ownet;_ttcrst or other responsible Pe son for the location.? C. U}?1on1,approv_al, tThe Tax Administrator shall, within ten (10) business _days after registration, issue witfi�ut-�l��ge-_� -the <3e��ant��I�►-�v+tl� a-dtmkiaate-t�=;�;�I' fog--e�l�-adEli-t-i�naL plae-ice-«€ Iat��i��t;�s for---,a-a eCertificate of aAuthority tQ coilect_tlic ":1'- x._—Certificates shall be non -assignable x and nontransferable, e4-.s4id t►M_ sde1 i}�3t ec#ill}�tca the `lax ett + st+aF�r, l he_Opei at�r sha11 notify,the Tax _Administrator upon the cessation of business at the location named or upon its sale or transfer.: -Each Certificate and flttplieate 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 oQceupants and Persons seeking Occupancy.- The Certi_ficate_ol Authority must be renewed annually._Pr000ertv_owners will be required to_pav an administrative fee for the certificate renewal, in_ac,cc accordance with the County_ Fcc Schedule.: D. The eCertificate shall, among other things, state the following: name of th9_AroR0_1!Y_ owncaq 4_.2. The name of the Operator, if different 1rom��to gty_Pwne_►_; 2 3. The physical address of the Transient Lods-, Facilityl ; 44. The date upon which the certificate was issued and expires; 3:5. The Deschutes County Certificate of Authority (DCCA) number, as assigned by the Tax Administrator; and 4.6. This T t�si �t-Oc�tt}�at� i tati��t� Certificate_ ol' authority signifies that the Person named on the face hereof has fulfilled the requirements of the Transient rnl.odging Tax Ordinance of the County of Deschutes by registration with the Tax Administrator for the put -pose of collecting from Oc cuLrints l ransien the room -Lodging Tax imposed by said County and remitting said Tax to the Tax Administrator. I:. Failure to register fcr_r a Certificate oi'Authority, tailutcto conrplctethe_regrst>aCron rcnewaloi oper<rtirrti a short-term rental without a current Certificate ertif►cate_of Authority shall be deerned_a ('lass A Violation. (Anrcnd� d by_Urd 2025 ,O�h„§ 1 ern 9/1 /2025� Ord. 20?0-005 § 1, 2020;_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 'Transient Lo ging-44atel Rentals; Identification Required Every Operator, in placing advertisements soliciting business for any location represented,_ operated, or niarketed by that Operator, must include the eCertificate of nAuthority (DCCA) number. Apy,_r►operty not ci;sl�l�rJ.u1g the _IXL.,�1_numt�4r in ern„advertisement shall be deemed a. Class A Violation.- 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 ti" followed by the eCertificate 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 eCertificate of nAuthority is assigned to only one physical location, and that location provides six or more rooms or individual units available for Transient Occupancy. -if the_ itept_h�ansaction is facilitated online, _the. Certificate of Authorrity number ...MCCA.. #) must.__be visible _to_the Oeeupant_in the advertisement. (Anlend�d by C7rd. 2025 0061, on 9/.1/2025 Ot_cl. �0�0„005 §l,_20202005-012 §1, 2005; Ord. 97-073 §2, 1997) Chapter 4.08September 1 2Q25 4.08.150 Returns and Payments; Date Due A. The Tax imposed by DCC 4.08 shall be paid by the Occ ipant'14:aasienl 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-i- lam -than tl�-lath-�#ay-��k the--t��cmtl�-f�1lF�wtng--tf�--n�3nth--in-�vlaic�l3-t-he=-I=a-x-is--cc-�11�.4tvc'. by t:.c Ol�tator-car-is <�theciseewe�ll�y O}atFjt- tea 4tniy 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 paying on a quarterly basis. Monthly or auarterly revorting is required reirardless it Tax is owed- For month1v (i1Prs rennot z nrr rtnr n0. later_than ttie_I.5'° (Jay _pt_the.foil owing _month. _For quarterly _filers, _reports -are due no hater thanon -the 15" day of the month following the end of each calendar quarter (April 15111, July 1511, October 15"', January 151"). Taxes are delinquent if not paid to the Tax Administrator by the last day of the month in which such "faxes 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 online or in such format or on such forms as the Tax Administrator may prescribe._ -For private ownerssin�a Transient1..odl;ih1_Intermcdiary that collects„ and remits the Transient I edging j:ax tn_ tLYc_'I'a,x Admimstritor_on behalf_of the;-private_owner,_a_cluartcrly report is requncd.ko be submitted by the private QwPer including data as described in 4,08 l 50 (C ), as well as list►m;_tbc ,1 ransie nt_l odgitw, Interrnediuiy Rents as a deduction. 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: I. 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; 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. 1). A11nnually in Septenibe,_thc 1t�n sient 1,oeigipgint rawdiary shall _submit to the I`ax Administrator at the crtti_ce of_the �Tax Administrator. .by electronic submission. a_c,ornt)lrte addressspcc.itic_lst with. I'm wL unts AA. prope,itics_submitted in ONVIO is tax reports tor_"1 tanslent Lod ing from July l June, 30 of the oast fiscal ,ye,ai F.D.The Person required to file the return shall deliver the return,,'Tax,t0ggdjpr with payment „of the aniount of the Tax due. -to the Tax Administrator, at the office of the 'fax Administrator, through tbe County -a w bsit�reportir�g_�tnd_pay_znent_ ortal furnislicci by the Tax„ Administrator. or itsdesiguec,,-ei4lwr--by pPersonal delivery or by mail. -If the return is mailed, the postmark shall be considered the date of delivery for determining delinquencies. F_For good cause, the Tax Administrator may extend the time for making any return or payment of Tax for a period not to exceed 30 daysone month=l`ax. -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. G. I=ailurotq eoi 1lcto and submitthc required monthly or c�uartei ly Mi( lit forni(s) is fit_( lass A Violation. (Amended by_Oid 20,25 O(?6__h on 9/1/2025� Ord.-2020 000� §1 20ZO,yOrd. 2005-042, §1, 2005; Ord. 2005-012 § 1, 2005; Ord. 97-073 § 1, 1997; Ord. 95-029 § 1, 1995; Ord. 203-3 §9, 1975) Chapter 4.08 _ Sember_I. 2Q25 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 'rax 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. 2005-012 § 1, 2005; Ord. 95-029 § 1, 1995; Ord. 203-3 § 10(1), 1975) 4.08.170 Penalties and Interest; Continued Delinquency Any Operator who has not been granted an extension of time for remittance of Tax due, and who fails to pay any delinquent remittance on or 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. 2005-012 § 1, 2005; Ord. 95-029 § 1, 1995; Ord. 203-3 § 10(2), 1975) 4.08.180 Penalties and Interest; Fraud If the Tax Administrator determines hclear and e�nvincii� evidence 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. (At ndc,d y Or § 1,. 20.2O;.Ord. 2005-012 § 1, 2005; Ord. 95-029 § I, 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. 2005-012 § 1, 2005; 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. 2005-012 § 1, 2005; Ord. 95-029 § 1, 1995; Ord. 203-3 § 10(5), 1975) 4.08.210 Penalties and Interest; Petition for Waiver Any Operator who fails to remit the Tax levied in DCC 4.08 within the time stated in DCC 4.08 shall pay the penalties stated in DCC 4.08; provided, however, the Operator may petition for 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. 2005-012 § 1, 2005; 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 Chapter 4.08 11 _Sct�temh, r_ 1 2025 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 oiL+w rat* 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. I). 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. (Amended by Ord. 2025=006 §1 _on 1 /20253_Ord._2020-005_� 1,_ 2020, Ord. 2005-012 § 1, 2005; Ord. 95-029 §1, 1995; Ord. 203-3 §I I(1), 1975) 4.08.230 Fraud; Refusal to Collect; Evasion If any Operator shall fail or refuse to collect the correct room l_.odgiz g 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 deter-rmine 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 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 "fax 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 "faxes required under DCC 4.08 is a Class A Violation. (nlnended by.Qrd 2025-006_§t�c�n 9_/1/2025;_Ord. 2005-012 §1, 2005; 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 Chapter 4.08 l2__ September .1 2O?5 thereof; Tthe 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. 2005-012 § 1, 2005; Ord. 95-029 § 1, 1995; Ord. 203-3 § 11(3), 1975) 4.08.250 Re-dDeterminations 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 re -determination and redemption and refund within the time required in DCC 4.08,220, 4.08.230 and 4.08.240. -If a petition for re -determination and refiund 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 re -determination 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- 44)twcnty_C29)_!4days written notice of the time and place of the hearing.- The 'fax Administrator may continue the hearing from time to time as may be necessary. C. TheTax Administrator may decrease or increase the amount of the determination as a result of the hearing and considerim-, call _i,ntormation and, if an increase is determined, such increase shall be payable within 48 hours itr mec#ia"y--after the hearing. D. The decision of the Tax Administrator upon a petition for re -determination 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. B. No petition for re -determination 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. (Amended by Ord. 2025-006 § 1, on 9/l/2025; Ord. 2020-005 1-2020zOrd. 2005-012 § 1, 2005; Ord. 95-029 § 1, 1995; Ord. 203-3 § 12, 1975) 4.08.260 Security for Collection of Tax A. The Tax Administrator, after delinquency and when the Tax Administrator, in the `fax Administrator's sole discretion, deems it necessary to c-insure compliance with DCC 4.08, may require any Operator to deposit with the Tax Administrator such security in the forth 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 $105,00WX.), whichever amount is less. = fhe 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 anyTax 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'rax 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. (Amended bby Ord..2025-006 §1.on 9/1/2025, Ord. 2020-005 §-1_, 2020, Ord. 2005-012 §1, 2005; Ord. 9�5-029 § 1, 1995; Ord. 203-3 § 13, 1975) 4.08.270 mien 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 Nnotice of [,lien, which shall be superior to all subsequent recorded liens on all tangible Personal property used in the Transient_ oo;jIt;ipgII 31et of an Operator «r_where_�tpplicable,_lill business,propity.oi the Opci�itc�r,_and may be foreclosed on and sold as may be necessary to discharge such lien, if the lien has been recorded. -Notice of I,,lien may be issued by the Tax Administrator, or a Chapter 4.08 t3_ Septeunb_er 1. 2025 deputy of the "Tax Administrator, wheat ver 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. (Amended by Ord_2Q25-Q06 1, on.9/1/2Q25, Ord. 2O2Q-QO5 §_l, 2O2(},._Ord. 2005-012 §1, 2005; 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 atldministrator 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. 13. Tfmis nt--OccupantRefunds. --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 Administrator, it may be refunded by the Tax Administrator to the 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. C. Refunds_by Operfrtoi_ to Oc,CUpant. tf an_Occuoant has imid.'t'a�_to an OT�crator but stays a total of 30_or more, consecutive, (lays in_the, same ransie,nt I odgjpg.j to iltty tic, Qpgra!0 .shrill rotund to the Occupant ate' tax collected fi r an ortiora of`the continuous stay._ 1 he_Qpc r�tt<�r shall account for the collectionand refund to..the ax_Adnnnistratoi If tht_C)1?ctsitor has icnuttedthe tax prior to the refund or_c relit to the oe ipant_, Q1 Operator stiall bc_ entitted_,to a c or pondrrlg ret;uncl or,oltset if thc, elatni tot retunci, is_filcd within- three years, f i-om the etate of collection. I3 D Burden of Proof.Tlie Person_claiini.ng the, refund shall lt<, v the, burden ofprovingthc facts t1lat e,st_ablisl7 the basis for the refund. (Amended by (did ,2Q25 006 §L'o—n 9/1/2025 _Ord. 2005-012 §1, 2005; Ord. 95-029 §1, 1995; Ord. 203-3 § 15, 1975) .. 4.08.290 Transient Rootul.odt;int; Tax Fund The Tax Administrator shall place all moneys received pursuant to DCC 4.08 in the Transient-_It�x3nil.,octgirig Tax ITund. (Anencted,_by_C)rd. 2025_-QQE�_.§ I_L cm �J/ I /225,;_Ord. 2005-012 § 1, 2005; Ord. 95-029 § 1, 1995; Ord. 203-3 §16(l), 1975) 4.08.300 Recordkeeping Every Operator shall, on a current and ongoing basis, keep guest records, accounting books, records of room sales, records of toomt_,ocl_gip, Tax collected and remitted to the County, and a record of all Operator fees retained by Operator pursuant to DCC 4.08.120.1). -All records shall be retained by the Operator for a Chapter 4.08 14___ .__.__..._ S��----- cr 1,2025 minimum period of three years and six months after the record is created. (At)ren(ed by Ord. 2025-00-_6I, on 9/ 1 /2025. Ord. 2005-012 § 1, 2005; 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 "fax 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. 2005-012 § 1, 2005; Ord. 95-029 § 1, 1995; Ord. 203-3 § 16(3), 1975) 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 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, ,themse-I-i,4rir-xse-W, 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 County Legal Counsel 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. I). The disclosure of general statistics regarding Taxes collected or business done in the County. t� with -ret'Ypect'--t0 - e4inqueut----Transient -mlLiired in aoeordaiic-e- -w+th- Or-egE�r� l � ist }-gtatr►te l �2:5A2 }g}-Err airy-irt��et�e}n�ent of safE} statutes Drsc losures i t quip red by ORS Chapter a 92_'. Disclosures required by ORS Chaoter297. (Amended Or(1. 2025=006_§_I_,-on 9/1/2025,-,Ord. 2005-012 §1, 2005; Ord. 95-029 §1, 1995; Ord. 203-3 § 16(4), 1975) 4.08.330 Appeals Any Person aggrieved by any provisions of the "fax Administrator may appeal to the Board by filing a notice of appeal with the Tax Administrator within twenty (20) days of the 'fax 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. 2005-012 § 1, 2005; Ord. 95-029 § 1, 1995; Ord. 203-3 § 17, 1975) Chapter 4.08 15_ __-,__ Sehtcmher 1 2025 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. 2005-012 §1, 2005; Ord. 95-029 §1, 1995; Ord. 83-013 §1, 1983; Ord, 203-3 §19, 1975) Chapter4,08 16_— September 1 _2025 Chapter 4.08. TRANSIENT LODGING 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 4.08.050 Definition; Occupancy and Occupying 4.08.052 Definition; Occupant 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 4.08.071 Definition; Short -Term Rental 4.08.072 Definition; Short -Term Rental Hosting Platform 4.08.073 Definition; Short -Term Rental Hosting Platform Fees 4.08.074 Definition; Site 4.08.075 Definition; Tax 4.08.080 Definition; Tax Administrator 4.08.086 Definition; Transient Lodging or Transient Lodging Facilities 4.08.087 Definition; Transient Lodging Provider 4.08.088 Definition; Transient Lodging Intermediary 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 Transient Lodging 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 Lodging Tax Fund 4.08.300 Recordkeeping 4.08.310 Examination of Records Chapter 4.08 1 September 1, 2025 4.08,320 Administration; C oiJidentiality 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 Lodging Tax ordinance. (Amended by Ord. 2025-006 § 1, on 9/1/2025; Ord. 2005-012 § 1, 2005; 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, by email 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 current 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 or email, it is deemed served three (3) days after the date the notice is deposited for mailing with the United States Postal Service or the date the email is sent. (Amended by Ord. 2025-006 §1, on 9/l/2025; Ord. 2005-012 §1, 2005). 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 4.08.088. (Amended by Ord. 2025-006 § 1, on 9/1/2025; Ord. 2005-012 § 1, 2005; 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 fi-om an Occupant on their records when Rent is earned whether or not it is paid. (Amended by Ord. 2025-006 § 1, on 9/l/2025; Ord. 2005-012 § 1, 2005; Ord. 2003-3 §2, 1975) 4.08.030 Definition; Board "Board" means the Deschutes County Board of County Commissioners. (Ord. 2005-012 §1, 2005; Ord. 203-3 §2, 1975) 4.08.035 Definition; Cash Accounting "Cash accounting" means the Operator does not enter the Rent due from an Occupant on their records until Rent is paid. (Amended by Ord. 2025-006 § 1, on 9/1/2025; Ord. 2005-012 § 1, 2005; 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 Transient Lodging Facility which includes on the site of the Transient Lodging Facility, three or more of the following outdoor recreation facilities that are available to Transient Lodging 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. (Amended by Ord. 2025-006 § 1, on 9/1/2025; Ord. 2005-012 § 1, 2005) Chapter 4.08 2 September 1, 2025 (Repealed by Ord. 2025-006 § 1, on 9/1/2025) 4.08.050 Definition; Occupancy and Occupying "Occupancy" and "Occupying" means the right to the use or possession of any space in Transient Lodging for dwelling, lodging or sleeping purposes for less than 30 consecutive calendar days, counting portions of calendar days as full days. (Amended by Ord. 2025-006 §1, on 9/1/2025; Ord. 2005-012 §1, 2005; Ord. 203-3 §2, 1975) 4.08.052 Definition; Occupant "Occupant" means any individual, except the owner of a Transient Lodging Facility, who exercises Occupancy or is entitled to Occupancy in Transient Lodging for a period of less than 30 consecutive calendar days, counting portions of calendar days as full days. The day an Occupant checks out of Transient Lodging Facility shall not be included in determining the 30-day period if the Occupant is not charged Rent for that day by the Operator. Any such individual so occupying space in Transient Lodging shall be deemed to be an Occupant 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 Transient Lodging, or a Person who pays for lodging on a monthly basis, regardless of the number of days in such month, shall not be deemed an Occupant for purposes of the Deschutes County Transient Lodging Tax Ordinance. (Amended by Ord. 2025-006 § 1, on 9/1/2025; Ord. 2005-012 § 1, 2005; Ord. 203-3 §2, 1975) 4.08.055 Definition; Operator "Operator" means a Transient Lodging Provider or Transient Lodging Intermediary. Both the Transient Lodging Provider and the Transient Lodging Intermediary shall at all times remain jointly and severally obligated with respect to the duties and obligations of the Operator pursuant to the provisions of DCC 4.08. [Compliance with the provisions of DCC 4.08 by either the Transient Lodging Provider or the Transient Lodging Intermediary shall be considered to be in compliance by both.] (Amended by Ord. 2025-006 §1, on 9/l/2025; Ord. 2020-005 §1, 2020; Ord. 2005-012 §1, 2005; Ord. 203-3 §2, 1975) 4.08.060 Definition; Person "Person" means any individual, firm, partnership, joint venture, limited liability company, limited liability partnership, host, association, social club, fraternal organization, fraternity, sorority, public or private dormitory, joint stock company, corporation, business entity, estate, trust, business trust, receiver, trustee, syndicate or any other group or combination acting as a unit. (Amended by Ord. 2025-006 §1, on 9/1/2025; Ord. 2020-005 §1, 2020; Ord. 203-3 §2, 1975) 4.08.062 Definition; Recreation Fee "Recreation Fee" means a fee charged, assessed, or allocated by a Transient Lodging Facility to an Occupant or Occupants for use of Destination Resort recreation facilities, whether the Transient Lodging Facility charging the Recreation Fee is a Destination Resort or has a contract or agreement with a Destination Resort for use by the Transient Lodging Facility's guests of the recreation facilities of the Destination Resort. (Amended by Ord. 2025-006 §1, on 9/1/2025; Ord. No. 2005-012 §1, 2005) 4.08.065 Definition; Rent "Rent" means the consideration paid or payable by an Occupant for the Occupancy of space in Transient Lodging valued in money, goods, labor, credits, property or other consideration. If a separate fee is charged for services, goods or commodities and the fee is optional, that fee is not included in Rent. If the fee is not optional, then it shall be included in the Rent. Except as otherwise provided in this section, Rent includes all fees, charges and assessments (including but not limited to, nightly rate, Short -Term Rental Hosting Platform Fees, cleaning or housekeeping fees, or pet fees, cancellation fees, non-refundable deposits, or recreation fees) Chapter 4.08 3 September 1, 2025 charged, assessed or allocated by Opcmtor for the Occupancy of space in Transient Lodging, the payment for which is not optional to the Person occupying space in the Transient Lodging Facility. Rent does not include: A. Any taxes, fees, or assessments levied by any other governmental entity; B. The sale of any goods, services, or commodities, which are separate and independent from occupancy of a room or space in Transient Lodging Facility; C. Any fees, charges or assessments, other than the furnishing of a room or accommodations in Transient Lodging Facility or a parking space in a mobile home, recreational vehicle, or trailer park, the payment for which is optional to the Person occupying the room or rooms in Transient Lodging Facility or parking in a space in a mobile home, recreational vehicle, or trailer park. (Amended by Ord. 2025-006 § 1, on 9/1/2025; Ord. 2005-012 § 1, 2005; Ord. 203-3 §2, 1975) 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 of providing the food, activity, or activities as part of the Rent Package Plan. (Ord. 2005-012 § 1, 2005; Ord. 2003-003 §2, 1975) 4.08.071 Definition; Short -Term Rental "Short -Term Rental" means a Transient Lodging Facility for Occupancy. Generally, a short-term rental is zoned residential or has a building occupancy that only allows for residential use. A short-term rental is not allowed in Forest Use Zones or Exclusive Farm Use Zones. Structures or other accommodations utilized as a Short -Term Rental must be lawfully established as a dwelling. Structures, temporary or permanent, other than the primary dwelling on the property, including but not limited to, garage conversions, recreational vehicles, tents, teepees, yurts, tiny homes, accessory dwelling units (ADUs), and similar structures or shelters, are generally not allowed. (Adopted by Ord. 2025-006 § 1, on 9/l/2025) 4.08.072 Definition; Short -Term Rental Hosting Platform "Short -Term Rental Housing Platform" means a business or other Person that facilitates the retail sale of Transient Lodging by connecting Occupants with Transient Lodging Providers, either online or in any other manner. Short -Term Rental Hosting Platforins are Transient Lodging Intermediaries. (Adopted by Ord. 2025-006 § 1, on 9/1/2025) 4.08.073 Definition; Short -Term Rental Hosting Platform Fees A hosting platform for Short -Term Rentals (Transient Lodging Intermediaries) may collect a fee for booking services in connection with Short -Term Rentals only when those Short -Term Rentals are lawfully registered as providers with the County and possess a County Certificate of Authority at the time the Short -Term Rental is occupied. The Hosting Platform Fees are to be included as Rent when calculating the Transient Lodging Tax. (Adopted by Ord. 2025-006 § 1, on 9/l/2025) 4.08.074 Definition; Site "Site" means an individual Transient Lodging Facility, 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 separate rentable accommodations. (Amended by Ord. 2025-006 § 1, on 9/1/2025; Ord. 2005-012 § 1, 2005; Ord. 97-073 §2, 1997) Chapter 4.08 4 September 1, 2025 4.08.075 Definition; Tax "Tax" means either the tax payable by the Occupant, or the aggregate amount of taxes due from an Operator from any source and calculated based upon the fees and charges included in Rent whether collected directly by the Operator or collected through or transmitted by a Transient Lodging Intermediary, during the period for which the Operator is required to report collections for the Operator's Transient Lodging. (Amended by Ord. 2025-006 §1, on 9/1/2025; Ord. 2020-005 §1, 2020; Ord. 2005-012 §1, 2005; Ord. 203-3 §2, 1975) 4.08.080 Definition; Tax Administrator "Tax Administrator" means the Chief Financial Officer of Deschutes County, or its designee. (Amended by Ord. 2025-006 § 1, on 9/1/2025; Ord. 97-013 § 1, 1997; Ord. 203-3 §2, 1975) (Repealed by Ord. 2025-006 § 1, on 9/1/2025) 4.08.086 Definition; Transient Lodging or Transient Lodging Facilities Transient Lodging or Transient Lodging Facilities means a) Hotel, motel, and inn dwelling units that are used for temporary overnight human occupancy; b) Spaces used for overnight parking of recreational vehicles or placement of tents during periods of human occupancy; or c) Houses, cabins, condominiums, apartment units or other dwelling units, or portions of any of these dwelling units that are used for temporary human occupancy. (Amended by Ord. 2025-006 §1, on 9/1/2025; Ord. 2005-012 §1, 2005; Ord. 93-049 §1, 1993; Ord. 203-3 §2, 1975) 4.08.087 Definition; Transient Lodging Provider "Transient Lodging Provider" means a Person that provides Transient Lodging. (Adopted by Ord. 2025- 006 §1, on 9/1/2025) 4.08.088 Definition; Transient Lodging Intermediary "Transient Lodging Intermediary" means a Person other than a Transient Lodging Provider that facilitates the retail sale of Transient Lodging and: a. Charges for Occupancy of the Transient Lodging; b. Collects the consideration charged for Occupancy of the Transient Lodging; or c. Receives a fee or commission and requires the Transient Lodging Provider to use a specified third - party entity to collect the consideration charged for Occupancy of the Transient Lodging. (Adopted by Ord. 2025-006 § 1, on 9/1/2025) 4.08.090 Tax Imposed For the privilege of Occupancy in any Transient Lodging Facility, on and after the effective date of July 1, 2014, as codified in DCC 4.08, each Occupant shall pay a Tax in the amount of eight percent (8%) of the Rent for Occupancy of space in a Transient Lodging Facility. The Tax constitutes a debt owed by the Occupant to the County, which is extinguished only by payment to the Operator as agent for the County. The Occupant shall pay the Tax to the Operator of the Transient Lodging Facility 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 Occupant to the Operator with each installment. If, for any reason, the Tax due is not paid to the Operator of the Transient Lodging Facility, the Tax Administrator may nevertheless require that such Tax shall be paid by the Operator directly to the County. (Amended by Ord. 2025-006 §1, on 9/1/2025; Ord. 2020-005 §1, 2020; 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) Chapter 4.08 5 September 1, 2025 4.08.100 Applicability The Tax imposed by this ordinance shall apply only to those Transient Lodging Facilities located within the unincorporated area of the County. Amended by Ord. 2025-006 §1, on 9/l/2025;, (Ord. 2005-012 §1, 2005; 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 Occupant 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 by the Occupant, 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. C. While holding the payment in trust for the County, an Operator may commingle the tax proceeds with the Operator's funds, but the Operator is not the owner of tax proceeds, except that, when a return is filed, the Operator becomes the owner of the collection reimbursement charge authorized to be retained. (Amended by Ord. 2025-006 §1, on 9/1/2025; Ord. 2020-005 §1, 2020; Ord. 2005-012 §1, 2005; 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 Occupant. B. The amount charged by an Operator for Deschutes County Transient Lodging Tax shall be separately stated on all records of Operator and on all bills, invoices, and receipts rendered by Operator and shall be specifically identified on all Operator records, bills, invoices and receipts as "Deschutes County Lodging Tax." The amounts listed by an Operator on the Operator's records, bills, invoices and receipts as "Deschutes County Lodging Tax" must accurately state the amount of Tax and shall not include any other taxes, fees, charges or assessments. C. No Operator of a Transient Lodging Facility 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. The Operator may retain, as a collection reimbursement fee, tip to five percent (5%) of all Deschutes County Transient Lodging Tax revenues collected by Operator. (Amended by Ord. 2025-006 §1, on 9/1/2025; Ord. 2005-012 § 1, 2005; Ord. 95-029 §1, 1995; Ord. 203-3 §6, 1975) 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. 2005-012 §1, 2005; 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 sueh 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. Chapter 4.08 6 September 1, 2025 (Ord. 2005-012 § 1, 2005; Ord. 97-073 §2, 1997) 4.08.130 Exemptions No Tax imposed under DCC 4.08 shall be imposed upon: A. A dwelling unit in a hospital, health care facility, long-term care facility or any other residential facility that is licensed, registered or certified by the Oregon Department of Human Services or the Oregon Health Authority; B. A dwelling unit in a facility providing treatment for drug or alcohol abuse or providing mental health treatment; C. A dwelling unit, the consideration for which is funded through a contract with a government agency and the purpose of which is to provide emergency or temporary shelter; D. A dwelling unit at a nonprofit youth or church camp, nonprofit conference center or other nonprofit facility; or E. A dwelling unit that is leased or otherwise occupied by the same Person for a consecutive period of 30 days or more during the year. The requirements of this subsection are satisfied even if the physical dwelling unit changes during the consecutive period, if: a. All dwelling units occupied are within the same facility; and b. The Person paying consideration for the transient lodging is the same Person throughout the consecutive period. F. 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. G. 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. (Amended by Ord. 2025-006 §1, on 9/l/2025; Ord. 2005-012 §1, 2005; 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 property owner engaging or about to engage in business as a Transient Lodging Provider in the County shall provide a completed registration fonn for a Certificate of Authority to the Tax Administrator within 15 calendar days after commencing business. 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. The Transient Lodging Provider's obligation to collect the transient lodging tax is imposed once Rent for the Transient Lodging is paid, even if the registration form has not been filed or if the Certificate of Authority has not been issued. B. When registering, registrants will be required to pay an administrative fee for the initial registration, in accordance with the County Fee Schedule. The registrant shall provide the Tax Administrator with the following information: (1) Property owner as listed in the Deschutes County property tax records, (2) the name under which an Operator transacts or intends to transact business; (3) the mailing address of their place or places of business; (4) physical address of the Short -Terri Rental; (5) email address; (6) phone number; (7) name and contact information of property manager or agent, (8) any 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 Transient Lodging accommodations, and shall be signed by the Operator. Upon request of the Tax Administrator, at the time of registration or at any other time, an Operator shall provide the address of each Transient Lodging Facility, which is subject to DCC 4.08, and the related contact information, including the name and mailing address, of the general manager, agent, owner, host or other responsible Person for the location. C. Upon approval, the Tax Administrator shall, within ten (10) business days after registration, issue a Certificate of Authority to collect the Tax. Certificates shall be non -assignable and nontransferable. The Chapter 4.08 7 September 1, 2025 Operator shall notify the Tax Administrator upon the cessation of business at the location named or upon its sale or transfer. Each Certificate 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. The Certificate of Authority must be renewed annually. Property owners will be required to pay an administrative fee for the certificate renewal, in accordance with the County Fee Schedule. D. The Certificate shall, among other things, state the following: 1. The name of the property owner; 2. The name of the Operator, if different from property owner; 3. The physical address of the Transient Lodging Facility; 4. The date upon which the certificate was issued and expires; 5. The Deschutes County Certificate of Authority (DCCA) number, as assigned by the Tax Administrator; and 6. This Certificate of Authority signifies that the Person named on the face hereof has fulfilled the requirements of the Transient Lodging Tax Ordinance of the County of Deschutes by registration with the Tax Administrator for the purpose of collecting from Occupants the Lodging Tax imposed by said County and remitting said Tax to the Tax Administrator. E. Failure to register for a Certificate of Authority, failure to complete the registration renewal, or operating a short-term rental without a current Certificate of Authority shall be deemed a Class A Violation. (Amended by Ord. 2025-006 § 1, on 9/l/2025; Ord. 2020-005 § 1, 2020; 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 Transient Lodging Rentals; Identification Required Every Operator, in placing advertisements soliciting business for any location represented, operated or marketed by that Operator, must include the Certificate of Authority (DCCA) number. Any property not displaying the DCCA number in an advertisement shall be deemed a Class A Violation. 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. If the Rent transaction is facilitated online, the Certificate of Authority number (DCCA #) must be visible to the Occupant in the advertisement. (Amended by Ord. 2025-006 § 1, on 9/l/2025; Ord. 2020-005 § 1, 2020; 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 Occupant 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 when the estimated amount of average tax is more than fifty dollars ($50) a month. When the estimated monthly amount of average tax due and payable to the Tax Administrator is fifty dollars ($50) or less, the Operator has the option of paying on a quarterly basis. Monthly or quarterly reporting is required regardless if Tax is owed. For monthly filers, reports are due no later than the 15"' day of the following month. For quarterly filers, reports are due no later than the 15"' day of the month following the end of each calendar quarter (April 15"', July 15t", October 15t", January 15tt'). Taxes are delinquent if not paid to the Tax Administrator by 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 Chapter 4.08 8 September 1, 2025 or quarter's Tax collections with the Tax Administrator. The return or returns shall be filed online or in such format or on such forms as the Tax Administrator may prescribe. For private owners using a Transient Lodging Intermediary that collects and remits the Transient Lodging Tax to the Tax Administrator on behalf of the private owner, a quarterly report is required to be submitted by the private owner including data as described in 4.08.150 (C), as well as listing the Transient Lodging Intermediary Rents as a deduction. 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; 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. Annually in September, the Transient Lodging Intermediary shall submit to the Tax Administrator at the office of the Tax Administrator, by electronic submission, a complete address -specific list with Tax amounts of all properties submitted in previous tax reports for Transient Lodging from July 1 — June 30 of the past fiscal year. E. The Person required to file the return shall deliver the return, together with payment of the amount of the Tax due, to the Tax Administrator, at the office of the Tax Administrator, through the County's reporting and payment portal furnished by the Tax Administrator, or its designee, by personal delivery or by mail. If the return is mailed, the postmark shall be considered the date of delivery for determining delinquencies. F. For good cause, the Tax Administrator may extend the time for making any return or payment of Tax for a period not to exceed 30 days. 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. G. Failure to complete and submit the required monthly or quarterly reporting form(s) is a Class A Violation. (Amended by Ord. 2025-006 §1, on 9/l/2025; Ord. 2020-005 §1, 2020; Ord. 2005-042, §1, 2005; Ord. 2005-012 §1, 2005; 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. 2005-012 §1, 2005; Ord. 95-029 §1, 1995; Ord. 203-3 §10(1), 1975) 4.08.170 Penalties and Interest; Continued Delinquency Any Operator who has not been granted an extension of time for remittance of Tax due, and who fails to pay any delinquent remittance on or 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. 2005-012 § 1, 2005; Ord. 95-029 § 1, 1995; Ord. 203-3 § 10(2), 1975) 4.08.180 Penalties and Interest; Fraud If the Tax Administrator determines by clear and convincing evidence 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 Chapter 4.08 9 September 1, 2025 (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. (Amended by Ord. 2025-006 §1, on 9/l/2025; Ord. 2020-005 §1, 2020; Ord. 2005-012 §1, 2005; 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. 2005-012 §1, 2005; 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. 2005-012 §1, 2005; Ord. 95-029 §1, 1995; Ord. 203-3 §10(5), 1975) 4.08.210 Penalties and Interest; Petition for Waiver Any Operator who fails to remit the Tax levied in DCC 4.08 within the time stated in DCC 4.08 shall pay the penalties stated in DCC 4.08; provided, however, the Operator may petition for 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. 2005-012 §1, 2005; 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 infortnation 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 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. Chapter 4.08 10 September 1, 2025 D. Any determination shall become due and payable irn mediately 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. (Amended by Ord. 2025-006 §1, on 9/l/2025; Ord. 2020-005 §1, 2020; Ord. 2005-012 §1, 2005; Ord. 95-029 §1, 1995; Ord. 203-3 §I l(1), 1975) 4.08.230 Fraud; Refusal to Collect; Evasion If any Operator shall fail or refuse to collect the correct Lodging 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 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. (Amended by Ord. 2025-006 § 1, on 9/1/2025; Ord. 2005-012 § 1, 2005; 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 detennined 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. 2005-012 § 1, 2005; Ord. 95-029 § 1, 1995; Ord. 203-3 § 11(3), 1975) 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 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 give the Person twenty (20) 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. Chapter 4.08 11 September 1, 2025 C. The Tax Administrator may decrease or increase the amount of the determination as a result of the hearing and considering all information and, if an increase is determined, such increase shall be payable within 48 hours 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. (Amended by Ord. 2025-006 §1, on 9/1/2025; Ord. 2020-005 §1, 2020; Ord. 2005-012 §1, 2005; Ord. 95-029 § 1, 1995; Ord. 203-3 § 12, 1975) 4.08.260 Security for Collection of Tax A. The Tax Administrator, after delinquency and when the Tax Administrator, in the Tax Administrator's sole discretion, deems it necessary to ensure compliance with DCC 4.08, may require any Operator to deposit with the Tax Administrator such security in 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, detennined in such manner as the Tax Administrator deems proper, or $10,000, 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. (Amended by Ord. 2025-006 §1, on 9/1/2025; Ord. 2020-005 §1, 2020; Ord. 2005-012 §1, 2005; 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 Transient Lodging of an Operator or where applicable, all business property of the 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. (Amended by Ord. 2025-006 §1, on 9/l/2025; Ord. 2020-005 §1, 2020; Ord. 2005-012 §1, 2005; Ord. 95-029 §1, 1995; Ord. 203-3 §14, 1975) Chapter 4.08 12 September 1, 2025 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. Occupant 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 Administrator, it may be refunded by the Tax Administrator to the Occupant, 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. C. Refunds by Operator to Occupant. If an Occupant has paid Tax to an Operator but stays a total of 30 or more consecutive days in the same Transient Lodging Facility, the Operator shall refund to the Occupant any tax collected for any portion of the continuous stay. The Operator shall account for the collection and refund to the Tax Administrator. If the Operator has remitted the tax prior to the refund or credit to the Occupant, the Operator shall be entitled to a corresponding refund or offset if the claim for refund is fled within three years from the date of collection. D. Burden of Proof. The Person claiming the refund shall have the burden of proving the facts that establish the basis for the refund. (Amended by Ord. 2025-006 § 1, on 9/l/2025; Ord. 2005-012 § 1, 2005; Ord. 95-029 § 1, 1995; Ord. 203-3 § 15, 1975) 4.08.290 Transient Lodging Tax Fund The Tax Administrator shall place all moneys received pursuant to DCC 4.08 in the Transient Lodging Tax Fund. (Amended by Ord. 2025-006 § 1, on 9/1/2025; Ord. 2005-012 § 1, 2005; Ord. 95-029 § 1, 1995; Ord. 203-3 §16(1), 1975) 4.08.300 Recordkeeping Every Operator shall, on a current and ongoing basis, keep guest records, accounting books, records of room sales, records of Lodging 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. (Amended by Ord. 2025-006 § 1, on 9/l/2025; Ord. 2005-012 §1, 2005; 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. 2005-012 § 1, 2005; Ord. 95-029 § 1, 1995; Ord. 203-3 § 16(3), 1975) Chapter 4.08 13 September 1, 2025 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 snake known in any manner whatever the business affairs, operations or information obtained by an 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 themself, 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 County Legal Counsel 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. E. Disclosures required by ORS Chapter 192. Disclosures required by ORS Chapter 297. (Amended by Ord. 2025-006 § 1, on 9/1/2025; Ord. 2005-012 § 1, 2005; 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. 2005-012 § 1, 2005; 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. 2005-012 § 1, 2005; Ord. 95-029 § 1, 1995; Ord. 83-013 § 1, 1983; Ord. 203-3 § 19, 1975) Chapter 4.08 14 September 1, 2025 `SUS E S CO G�< BOARD OF COMMISSIONERS MEETING DATE: May 21, 2025 SUBJECT: Public Hearing and consideration of emergency adoption of Ordinance No. 2025- 006 amending County Code regarding Transient Room Tax collections RECOMMENDED ACTIONS: Following the public hearing, 1) Move approval of first and second reading by title only of Ordinance No. 2025-006; and 2) Move to adopt Ordinance No. 2025-006 by emergency to take effect on September 1, 2025. BACKGROUND AND POLICY IMPLICATIONS: The Deschutes County Board of Commissioners conducted a work session on May 5, 2025 to consider amendments to County Code section 4.08 - Transient Room Tax. At that meeting, the Board approved scheduling a public hearing on the amendments. Ordinance No. 2025-006 includes the proposed Code amendments in a redlined version document, with new language underlined and language to be deleted in strikethrouglq. A clean version is attached to this staff report for reference. An emergency adoption is requested so that the new code will take effect on September 1 st instead of September 41" Most of the recommended changes are a result of modernizing and aligning with language used by the State of Oregon Transient Lodging Taxes Oregon Revised Statutes and the "Model Transient Lodging Tax Ordinance" document as written for local governments who use the Oregon Department of Revenue to administer, collect, enforce and distribute transient lodging taxes. The goal is to align local requirements with State requirements to assist lodging providers with reporting and tax submission by including the same revenue amounts in "Rent" to both taxing authorities. In addition to renumbering, updating, and aligning the Code language, the following changes are also proposed: 1. Renaming Transient Rental Tax to Transient Lodging Tax (4.08.010) 2. Updating or Adding definitions for: a. Adding: Short -Term Rental (4.08.071) b. Adding: Short -Term Rental Hosting Platform (4.08.072) c. Adding: Short -Term Rental Hosting Platform Fees (4.08.073) d. Updating: "Transient or Occupant" to "Occupant" (from 4.08.085 to 4.08.052) e. Updating: "Flotel" to "Transient Lodging or Transient Loding Facilities" (from 4.08.045 to 4.08.086) f. Adding: Transient Lodging Provider (4.08.087) g. Adding: Transient Lodging Intermediary (44.08.088) 3. Adding language for the County to administer a fee for the initial registration and the renewal of the annual Certificate of Authority. (4.08.140) 4. The current Code already states in section 4.08.340 that violation of any provision of DCC Chapter 4.08 is a Class A Violation. Adding clarifying language in specific sections that the following shall be deemed a Class A Violation: (1) failure to register for a Certificate of Authority, (2) failure to complete the registration renewal, (3) failure to complete and submit the required monthly or quarterly reporting forms, (4) operating a short-term rental without a current Certificate of Authority, or (5) advertising properties without displaying the DCCA number in an advertisement. 5. Updating the definition of a short-term rental from 30 days or less, to less than 30 days. Removing the 30t" day aligns with the State and allows for reporting the same revenue numbers to the State and the County (for those rare cases when a stay reaches 30 days). 6. Removing the exclusion of Recreation Fees from the definition of Rent as these fees are mandatory fees which are subject to tax, and for consistency with the State which doesn't allow an exemption for these mandatory fees (4.08.065). BUDGET IMPACTS: None currently. ATTENDANCE: Robert Tintle, Chief Financial Officer Judi Hasse, Deputy Tax Collector Michelle Assia, Transient Room Tax Management Analyst