2025-166-Minutes for Meeting May 05,2025 Recorded 6/9/2025vSES C
�C� OGZ
i BOARD OF
COMMISSIONERS
1300 NW Wall Street, Bend, Oregon
(541) 388-6570
•
Recorded in Deschutes County CJ2025-166
Steve Dennison, County Clerk
Commissioners' Journal 06/09/2025 11:11:40 AM
2025-166
FOR RECORDING STAMP ONLY
1:00 PM MONDAY May 5, 2025 Barnes Sawyer Rooms
Live Streamed Video
Present were Commissioners Anthony DeBone, Patti Adair and Phil Chang. Also present were
County Administrator Nick Lelack; Senior Assistant County Counsel Kim Riley; and
BOCC Executive Assistant Brenda Fritsvold.
This meeting was audio and video recorded and can be accessed at the Deschutes County
Meeting Portal: www.deschutes.org/meetings.
CALL TO ORDER: Chair DeBone called the meeting to order at 1:00 pm.
PLEDGE OF ALLEGIANCE
CITIZEN INPUT:
• Tom Diamond said in the past few days, unauthorized encampments have relocated
from Bureau of Land Management (BLM) land off of China Hat road to County -
owned property off of Rickard Road, inspiring fear, anxiety and uncertainty in those
who live in neighboring areas. Speaking to the health, safety and wellbeing of
nearby residents, he urged the County to close its properties to illegal camping and
clear them of unpermitted camps.
Commissioner DeBone commented on unauthorized encampments on the east side
of Redmond and in the China Hat and Juniper Ridge areas. He also spoke to actions
taken to address homelessness and make shelter options available for those who
want them.
BOCC MEETING MAY 5, 2025 PAGE 1 OF 9
Commissioner Adair said according to Zillow, 42 two -bedroom apartments are
currently available to rent for under $1800. She referred to the millions of dollars
spent by the County to address homelessness over the last couple of years, stated
her agreement with concerns about fire risks associated with unauthorized
encampments, and said the County should post signage prohibiting camping on
these properties.
Commissioner Chang said moving people out of areas without offering them a place
to go only results in them relocating to other unauthorized areas. He said while the
County has had some success in creating pathways out of homelessness, this work
must be scaled up.
• Frank Wesley Hall said gunshots, fires, and exploding propane canisters from
unauthorized encampments are a clear and present danger to his home and those
of his neighbors. While he was grateful for all of the resources devoted to alleviating
homelessness, he urged the County to address vehicles parked in the ROW adjacent
to private properties and asked that the County communicate its plans and a
timeline for enforcing its regulations in this area.
• Christina Hall said residents who want to feel safe from this imminent problem have
been dealing with illegal camping and improper solid waste disposal for many years.
• John Kirby expressed grave concern about the risk that warming and cooking fires
utilized by persons living in unauthorized encampments could spread outside of the
intended areas.
• Robert Schuur was concerned about the fire danger from unauthorized
encampments and asked that the County clear or manage this property.
• Al Shirk, co-owner of the Spring Butte Rock quarry outside of La Pine, objected to
the proposed letter of support from the Board for a transfer of 40 acres of federally -
owned property to the County, which would then be sold to a private party.
Commissioner DeBone said this proposal is about supply and demand.
Shirk said because his company is mining 1200 acres of rock to a depth of 150 feet,
its operations assure sufficient resources for all foreseeable supply needs. He
objected that this deal is intended to benefit one particular company.
Commissioner Chang said he remains concerned about conveying 40 acres of
valuable resource land from the federal government to the County for sale to a
private entity and questioned what the benefits would be to US taxpayers to give
this land away. He shared that he is scheduled to meet tomorrow with Vic Russell
and staff from the County's US Congressional delegation to discuss options for how
to make this transaction fair for the US taxpayers.
BOCC MEETING MAY 5, 2025 PAGE 2 OF 9
Nunzie Gould said the County should have had a plan in advance of the US Forest
Service closing the China Hat area to encampments. Adding that efforts made to
address homelessness have thus far been insufficient to provide shelter for the
unhoused, she encouraged the Board to consider this as it takes up its Fiscal Year
2026 Budget discussions next week. With regard to unauthorized camping occurring
on County -owned land, she said the County should enforce its own Code with
respect to these encampments or, alternatively, seek permission to utilize its
property for homeless camping.
Pointing to the effects of Measure 110, which legalized drug possession,
Commissioner Adair said the County's safe parking program is expanding from
Redmond to Bend, and many shelter units have been added to move people out of
homelessness.
Commissioner DeBone referred to funding constraints and said it is not easy to
figure out where people can live on their own terms without negatively affecting
others.
Commissioner Chang said the owners of certain property have offered it to be used
for safe parking or camping, but the County has been slow to aid them in
accelerating the rezone of that property which is required before it can be utilized in
this manner.
Deputy County Administrator Erik Kropp suggested that the Board continue
discussing this matter at its Wednesday meeting, saying staff will bring back options
for addressing the immediate situation at Rickard Road along with County -owned
property in general.
AGENDA ITEMS:
1. Work Session in preparation for a Public Hearing regarding the remand of a
modification of the Final Master Plan for the Thornburgh Destination Resort
Jacob Ripper, Principal Planner, said a public hearing has been scheduled before
the Board on May 7th to consider a remand proceeding from the Land Use
Board of Appeals regarding the amended Fish and Wildlife Management Plan for
the Thornburgh Destination Resort. Reminding that only persons with standing
will be able to testify at the hearing, Ripper reviewed the background of this
matter, noting that the Board had previously decided to allow new testimony
only on the issue of economic analysis.
Commissioner Adair advised alphabetizing the mailing list which contains the
names of persons allowed to participate in the hearing for ease of determining
BOCC MEETING MAY 5, 2025 PAGE 3 OF 9
who is eligible to testify and who is not. She further advised displaying this list on
a posterboard for persons in attendance to view.
Ripper listed the three matters remanded by LUBA, as follows:
1. If the 2022 Fish and Wildlife Management Plan is sufficient to satisfy the "no
net loss" standard with respect to groundwater sources for fish habitat
mitigation;
2. Findings addressing how the change in the number of golf courses will affect
the development's economics; and
3. Whether the 2022 Fish and Wildlife Management Plan violates the Treaty
with the Tribes of Middle Oregon, dated June 25, 1855.
With regard to the first topic on remand, Commissioner Chang said LUBA has
asked for more information that the indicated habitat benefits are real. He asked
to know what kind of evidence might be provided to demonstrate this. Ripper
responded that he expected the applicant to address this at the hearing.
Stephanie Marshall, Senior Assistant Legal Counsel, clarified that persons with
standing (i.e., persons of record who have previously provided testimony on this
project) can present new evidence with regard to the second remand topic,
and/or can speak to the first and third remand topics as long as no new evidence
is presented on these.
2. Department Performance Measures Updates for FY 25 Q3
Jen Patterson, Strategic Initiatives Manager, introduced the updates on progress
made during the third quarter of FY 25 on performance measures in the
category of "Service Delivery."
Zach Neemann, Information Security Manager, reported on the initiative to offer
departments tabletop exercises to prepare for cybersecurity incidents. He also
reported on consolidating licensing tools (in particular, licenses obtained from
Microsoft) to increase security and maximize the value of the County's
investment in these licenses.
Vojta Borovian, IT Operations Manager, reported on planned improvements to
the platform used to manage and deliver IT services to staff, saying that after
receiving presentations from five vendors, IT is now demo'ing some of the
programs. He expected a product selection to be made later this month.
Sean Kirk, Veterans Services Manager, explained that while the County's
Veterans Services Office is separate from the VA, its purpose is to advocate for
BOCC MEETING MAY 5, 2025 PAGE 4 OF 9
veterans and help ensure they a•re receiving the benefits and services they need
and are entitled to.
In response to Commissioner Adair, Kirk said all veterans in Oregon must pay
taxes on their retirement pay as well as property taxes, which is not the case in
other states.
Responding to Commissioner Chang, Kirk said last year, the County's Veterans
Services Office secured $2 million of benefits for veterans; this year, the office
has secured $4.3 million of such benefits. Kirk added that the office tallied
approximately 800 more appointments this year than last year.
The Board was in consensus to take item #4 before item #3.
4. Consideration of an Intergovernmental Agreement with the City of La Pine
for Justice of the Peace/Municipal Court services
Dave Doyle, County Counsel, said the City of La Pine has approached the County
seeking Justice of the Peace/Municipal Court services similar to what is provided
to Sisters and Redmond.
Brent Bybee, Principal Planner for La Pine, explained that the City desires to
ramp up its enforcement of City Code violations.
Judge Charles Fadeley said he envisions hearing Code violations for La Pine every
other month.
In response to Commissioner Adair, Bybee said the City currently has 12 open
Code violation cases, some of which may transition into compliance without
having to proceed to enforcement.
ADAIR: Move approval of Document No. 2025-402, an Intergovernmental
Agreement with the City of La Pine for Justice of the Peace/Municipal
Court services
CHANG: Second
VOTE: ADAI R: Yes
CHANG: Yes
DEBONE: Chair votes yes. Motion Carried 3 - 0
BOCC MEETING MAY 5, 2025 PAGE 5 OF 9
3. Work Session: Preparation for Potential Public Hearing on Transient Room
Tax Code Amendments
Robert Tintle, Chief Financial Officer, introduced recommended amendments to
County Code Section 4.08 regarding the imposition of the Transient Room Tax.
Explaining that the proposed changes will update the Code language and bring it
into alignment with State regulations, Tintle said the changes include modifying
the term "Transient Room Tax" to "Transient Lodging Tax" and widening the
applicable facilities term from "hotel" to "Transient Lodging Facility." Additionally,
definitions will be added for short-term rentals and for the platforms used to
offer, book and manage STRs.
Tintle reviewed other proposed changes, including adding a fee for the initial
registration of a lodging facility and requiring annual renewals. These fees will be
used to offset the administration of the Transient Lodging Tax program.
In response to Commissioner Chang, Management Analyst Michele Assia said
currently, about 3,800 short-term rentals are registered with the County.
5. Forming a Committee to Create Commissioner Districts
Jen Patterson, Strategic Initiatives Manager, reviewed the Board's previous
discussions of how to form a committee to be tasked with creating a proposal
for Commissioner districts which would be put to the voters. She presented a
memo which provided more information on possible options for forming the
committee.
Commissioner Chang said the Board's goal should be to end up with maps that
are fair and make sense. He believed it was possible to form a fair and balanced
committee without spending a lot of money and said it will be very important to
have a skilled facilitator guide this work.
Commissioner Adair also supported having a good facilitator and did not want to
spend a lot of money on mailing.
Commissioner DeBone suggested that each of the County Commissioners
appoint three members to the committee. Commissioner Chang did not think
this proposal would result in a fair and balanced committee.
Commissioner DeBone then suggested that Commissioner Adair and he each
appoint two members to the committee, and Commissioner Chang appoint
three members.
BOCC MEETING MAY 5, 2025 PAGE 6 OF 9
Commissioner Chang preferred that other people such as State legislators and
elected officials from cities be involved in selecting committee members.
Commissioner DeBone said because the committee will conduct its meetings
publicly, the community will be able to give input as it formulates a district map.
Commissioner Adair noted that anyone who does not want districts or who does
not agree with the draft map can vote against it.
Commissioner Chang expressed concern about possibly wasting time and
resources and said the Board's goal should be to produce a proposed district
map that is supported by a majority of voters.
ADAI R: Move to assign the following number of appointments to each
Commissioner for a committee to formulate a draft Commission
district map for consideration by the voters: DeBone - appoint two
members; Adair - appoint two members; Chang - appoint three
members
DEBONE: Second
VOTE: ADAI R: Yes
CHANG: No
DEBONE: Chair votes yes. Motion Carried 2 - 1
Added item: Consideration of draft letter regarding HB 3069
Strategic Initiatives Manger jen Patterson presented a draft letter expressing
conceptual support for HB 3069 and its two amendments, noting this was
discussed at the Board's Legislative Update meeting last Friday.
Deevy Holcomb, Community Justice Director, described which sections of the
proposed bill are viewed as problematic and how staff suggests these be
changed. Staffs recommended changes are detailed in the draft letter.
CHANG: Move approval of the draft letter to the joint Committee on Addiction
and Community Safety Response expressing conceptual support for
and asking for consideration of text changes to HB 3069 and its two
amendments
ADAI R: Second
VOTE: ADAIR: Yes
CHANG: Yes
DEBONE: Chair votes yes. Motion Carried 3 - 0
BOCC MEETING MAY 5, 2025 PAGE 7 OF 9
Added item: Consideration of draft letter regarding the preferred route of
PacifiCorp's new transmission line
In response to multiple residents having requested that the Board issue a letter
supporting the selection of Route D for PacifiCorp's new Blueprint South
Transmission Line, Commissioner Chang asked to see a detailed map of the
possible routes currently under consideration.
Commissioner Chang exited the meeting at 3:34 pm to attend the Coordinated
Houseless Response Office and Regional Housing Council meetings in Redmond.
Commissioner Adair supported sending a letter to PacifiCorp stating that Route
D is preferred.
Referring to his hesitancy to express strong support for any specific route as
alternate energy sources including solar and geothermal are being developed,
Commissioner DeBone was agreeable to stating that Route D is preferred.
ADAIR: Move approval of a letter to PacifiCorp stating that Route D for
placement of the Blueprint South Transmission line is the preferred
option
DEBONE: Second
VOTE: ADAI R: Yes
CHANG: (absent)
DEBONE: Chair votes yes. Motion Carried 2 - 0
A break was taken at 3:38 pm. The meeting resumed at 3:41 pm.
6. Letter of support to acquire 40 acres of Deschutes National Forest located
southeast of La Pine
Commissioner DeBone said he has done a lot of homework on this proposal,
which would entail a transfer of federal property to the County for sale on the
open market. Saying it is important to have access to the natural resources on
this land, he saw valuable opportunities for multiple local surface mining
operations. Adding that he is not opposed to competition in the market, he
supported this proposal and sending the letter to Congressman Bentz as
drafted.
Commissioner Adair agreed that market competition is always good.
ADAIR: Move approval of a letter supporting the County's acquisition of 40
BOCC MEETING MAY 5, 2025 PAGE 8 OF 9
acres of Deschutes National Forest located southeast of La Pine from
the federal government as discussed
DEBONE: Second
VOTE: ADAI R: Yes
CHANG: (absent)
DEBONE: Chair votes yes. Motion Carried 2 - 0
OTHER ITEMS:
Commissioner DeBone shared he will attend a Business Oregon event tonight.
Commissioner DeBone announced that he is driving to Salem tomorrow and will
attend the Board's Wednesday meeting remotely.
EXECUTIVE SESSION: None
ADJOURN:
Being no further items to comebeforethe Board, the meeting was adjourned at 3:47 pm.
Tuy\DATED this day of _2025 for the Deschutes County Board of Commissioners.
F7?,M"k�� qw(01-7
ZECOTDING
ANTHONY DEBONE, CHAIR
PATTI ADAIR, VICE HAIR
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PHIL CHANG, COMMISSIONER
BOCC MEETING MAY 5, 2025 PAGE 9 OF 9
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BOARD OF
COMMISSIONERS
MEETING DATE: May 5, 2025
SUBJECT: Work Session in preparation for a Public Hearing regarding the remand of a
modification of the Final Master Plan for the Thornburgh Destination Resort
RECOMMENDED MOTION:
N/A; this is a work session in preparation for a public hearing scheduled for May 7, 2025.
BACKGROUND AND POLICY IMPLICATIONS:
The Board of Commissioners will hold a work session in preparation for a public hearing on
May 7th to consider a remand proceeding from the Land Use Board of Appeals for a land
use action review to amend the Final Master Plan for the Thornburgh Destination Resort by
amending the Fish and Wildlife Management Plan and imposing limitations on the scope of
development and water use allowed by the Thornburgh Destination Resort.
Record items can be viewed and downloaded from the following link:
bit. ly/0425ThornburghRemand
BUDGET IMPACTS:
None
ATTENDANCE:
Jacob Ripper, AICP, Principal Planner
MEMORANDUM
TO: Deschutes County Board of Commissioners
FROM: Jacob Ripper, AICP, Principal Planner
DATE: May 5, 2025
SUBJECT: Work Session in preparation for a Public Hearing: Remand of a Thornburgh
Destination Resort Modification, application 247-22-000678-MC (remand ref.
247-25-000229-A).
On May 5, 2025, the Board of Commissioners (Board) will hold a work session in preparation
for a public hearing to consider the remanded decision of the Oregon Land Use Board of
Appeals (LUBA) regarding an amendment to the Final Master Plan (FMP) for the Thornburgh
Destination Resort by amending the Fish and Wildlife Management Plan (2022 FWMP) and
imposing limitations on the scope of development and water use allowed by the Thornburgh
Destination Resort. The record associated with this remanded review is located on the
project webpage'. This hearing is a continuation of an existing application (247-22-000678-
MC), with the full record located on the project webpageZ.
I. BACKGROUND
The original application was received by the Planning Division on August 17, 2022. A public
hearing was conducted by a Deschutes County Hearings Officer on October 24, 2022. On
December 19, 2022, the Hearings Officer denied the Applicant's request.
Two appeals of the Hearings Officer's decision were received. The Applicant filed an appeal
on Friday, December 30, 2022 (ref. 247-22-000984-A) and an appeal was filed by A. Gould on
Tuesday, January 3, 2023 (ref. 247-23-000003-A). The Board of County Commissioners
conducted a public hearing on February 1, 2023.
The Board held deliberations on Wednesday, March 29, 2023, and voted 2-1 to approve the
Applicant's request. The Board's final decision was approved and mailed on April 17, 2023.
All decisions and recordings of those meetings are available on the project websites.
1 bidy/0425ThornburghRemand
2https://www.deschutes.org/cd/page/247-22-000678-mc-thornburgh-destination-resort-modification-
Cmpfmpfwmp
247-21-0001043-PA/1044-ZC (247-24-000395-A) Page 1
On January 12, 2024, the Land Use Board of Appeals (LUBA) issued their Final Opinion and
Order remanding the County's decision back to the County for further review (ref. LUBA Nos.
2023-038, 2023-039, 2023-041). On May 1, 2024, the Oregon Court of Appeals reversed and
remanded to LUBA for further review on petition of The Confederated Tribes of the Warm
Springs Reservation of Oregon (Tribe). On February 25, 2025, LUBA remanded to the County
again, adding an additional remand topic for the County to address at the local level. On April
7, 2025, the Applicant requested that the County initiate remand proceedings.
11. REMAND TIMELINE
Pursuant to Deschutes County Code (DCC) 22.34.030(C) and state law, the County must issue
a final decision within 120 days from the date the applicant requests to initiate remand
proceedings, and this time period cannot be extended unless the parties enter into
mediation. The Applicant initiated the remand proceedings on April 7, 2025, making the final
County decision due by August 5, 2025.
111111. LUBA REMAND
LUBA, in its first Final Opinion and Order, remanded the County decision to address the
follow issues summarized below:
1. Additional findings to explain why the submittal of the 2022 Fish and Wildlife
Management Plan (FWMP) to the Oregon Water Resources Department is sufficient
to satisfy the "no net loss" standard with respect to groundwater sources for fish
habitat mitigation.
On pages 64-65 of the first LUBA remand, LUBA discusses that Appellant Bishop argued that
the 2022 FWMP groundwater rights compliance provisions are inadequate to support a
conclusion that the 2022 FWMP will result in no net loss to fish habitat. On this sub -
assignment of error, LUBA sustained Bishop's assignment of error in part:
We agree with Bishop that the county's findings are inadequate to explain why
submittal to OWRD is sufficient to satisfy the no net loss standard with respect to
groundwater sources for fish habitat mitigation. Indeed, Thornburgh and the county
rely upon OWRD processes to ensure that voluntary cancellation of water rights
consistent with OWRD rules and review processes will result in improved fish habitat.
... The county has failed to explain how simple submittal of an application to OWRD
permits the county to rely on those OWRD processes.
Thornburgh has not pointed to any evidence supporting a conclusion that ground
water right certificate ownership, cessation of pumping, and OWRD submittal is
sufficient to ensure fish mitigation water will be provided as assumed in the 2022
FWMP.
2. That the FWMP was a substantial change with respect to the required economic
analysis and LUBA required further findings addressing DCC 18.113.070(C)(3) and
247-21-0001043-PA/1044-ZC (247-24-000395-A) Page 2
(4) and that the County will either need to consider those changes or explain why
that consideration is not required.
LUBA analyzed the question of whether the 2022 FWMP would materially affect the findings
of fact on which the original approval was based and whether the changes resulting from
the 2022 FWMP are not "substantial changes that require a new application addressing those
criteria," in four subsections: (A) Economic Analysis; (B) Open Space; (C) Water Supply,
Consumption, and Conservation; (D) Water System and Wastewater Disposal Plans.
Under economic analysis, considering the proposed change to the number of golf courses,
LUBA agreed with Appellant Lipscomb that the reduction in the number of golf courses is a
substantial change to the resort development that materially affects the facts underlying the
resort's economic analysis that the county relied upon to find that DCC 18.113.070(C) is
satisfied. LUBA found there is an impact to the underlying findings of fact for the CMP
approval - namely that the developed golf courses will provide 125 newly created jobs and
3.9 million dollars in employee compensation (p. 71). LUBA disagreed with the argument that
a general change in rental cost and availability is a "substantial change" (p. 75):
On remand, the county will need to consider whether, with the changes proposed in
the 2022 FWMP, those criteria [DCC 18.113.070(C)(3) and (4)] are satisfied. On
remand, the county will need either to consider changes to employee housing
demands based on the changes in the 2022 FWMP or explain why that consideration
is not required.
LUBA disagreed with the arguments that a "new application" means an entirely new
CMP/FMP application and deferred to the county's interpretation of DCC 22.36.040. LUBA
ruled (pp. 79-80):
Here, the identified error may be corrected by the county accepting a new economic
analysis that demonstrates that "[t]he destination resort will provide a substantial
financial contribution which positively benefits the local economy throughout the life
of the entire project, considering changes in employment, demands for new or
increased levels of public service, housing for employees and the effects of loss of
resource land" and that "[t]he natural amenities of the site considered together with
the identified developed recreation facilities to be provided with the resort, will
constitute a primary attraction to visitors, based on the economic feasibility analysis."
DCC 18.113.070(C)(3), (4). Accordingly, we conclude that the established error should
result in remand in this case.
3. Whether the 2022 Fish and Wildlife Management Plan violates the Treaty with the
Tribes of Middle Oregon, dated June 25, 1855.
In its 2024 decision, LUBA ruled that the Tribe's argument that the challenged decision
improperly construes applicable law by failing to address whether the 2022 Fish and Wildlife
Management Plan violates the Treaty with the Tribes of Middle Oregon, dated June 25, 1855,
was not raised during the local proceeding and was therefore waived. LUBA also ruled that
several other arguments were not adequately raised and were thus waived.
247-21-0001043-PA/1044-ZC (247-24-000395-A) Page 3
Petitioners further appealed to the Oregon Court of Appeals. The Court of Appeals
remanded to LUBA in its decision., Confederated Tribes of Warm Springs v. Deschutes County,
332 Or App 361, 550 P3d 443 (2024). On judicial review, the Court of Appeals agreed with the
Tribe that the question of whether the 2022 FWMP violates the Treaty was sufficiently raised
and that the County was obligated to make findings addressing it.
Therefore, following remand from the Court of Appeals, LUBA remanded the decision to the
County to address this issue (number 3 above), as well as the other issues it remanded in its
January 12, 2024, decision (numbers 1 and 2 above). The Appellants' other assignments of
error were denied.
Staff notes that the Applicant, in their initiation of remand materials and as of the date of
drafting this report, has not yet provided additional testimony to address the remanded
issue areas summarized above. Staff anticipates additional information may be submitted
prior to or at the public hearing for Board consideration, or potentially during an open record
period, should the Board choose to leave the written record open. Any materials received by
the applicant ahead of the public hearing will be timely incorporated into the official record.
IV. HEARING PROCEDURE
Participation
Per DCC 22.34.030(A), only those persons who were parties to the proceedings before the
County as part of the File Number(s) listed above are entitled to notice and participation in
the remand hearing. Per County hearing procedures, the entirety of the record must be
before the Board and can be found at the project websites listed above.
Pursuant to DCC 22.24.070 the Board may set reasonable time limits on oral testimony. In
the Notice of Public Hearing mailed to all parties with standing, typical testimony time limits
were listed, being:
• Applicant Testimony: 30 Minutes
• Agency Testimony: 10 Minutes
• Public Testimony: 3 Minutes
• Applicant Rebuttal Testimony: 10 Minutes
The Confederated Tribes of Warm Springs requested 30 minutes to speak at the hearing.
The Board has the discretion to modify or eliminate the above suggested standard time limits
if it wishes to do so.
Reopened Record
Per DCC 22.32.040 notes that the scope of the proceeding for an application on remand must
be limited to review of the issues that LUBA requires to be addressed, although the Board
may use its discretion to reopen the record where it seems necessary.
247-21-0001043-PA/1044-ZC (247-24-000395-A) Page 4
The applicant requested the record be reopened to address a single remand issue, being the
economic analysis (number 2 above), The Confederated Tribes of Warm Springs requested
that the record be reopened to address all remand issues. In either case the hearings body
must limit its review to the remanded issues.
Pursuant to Board Order No. 2025-014, signed April 16, 2025, the Board reopened the record
and limited new evidence to be only directed to the economic analysis required pursuant to
DCC 18.113.070(C)(3) and (4).
IV. NEXT STEPS
The Board will conduct a public hearing on this item on May 7, 2025.
247-21-0001043-PA/1044-ZC (247-24-000395-A) Page 5
I ES cJG71
Q -<
BOARD R
II
MEETING DATE: May 5, 2025
SUBJECT: Department Performance Measures Updates for FY 25 Q3
BACKGROUND AND POLICY IMPLICATIONS:
Three departments have been selected to provide updates on progress made during FY 25
Q3 on selected performance measures that fall under the County Goals and Objectives of
Service Delivery.
Assessor's Office:
Objective: Service Delivery - Ensure quality service delivery through the use of innovative
technology and systems.
Performance Measure: Percentage of tax statements mailed by Oct. 25.
Target: True
Q3 Update: True
Objective: Service Delivery - Ensure quality service delivery through the use of innovative
technology and systems.
Performance Measure: Written approval by the Department of Revenue for the Assessor's
Certified Ratio Study.
Target: True
Q3 Update: In progress
Objective: Service Delivery - Ensure quality service delivery through the use of innovative
technology and systems.
Performance Measure: Written certification from the Department of Revenue approving
the County Assessment Function Assistance (CAFFA) program.
Target: True
Q3 Update: In progress
Information Technology:
Objective: Service Delivery - Ensure quality service delivery through the use of innovative
technology and systems.
Performance Measure: Engage with all departments/offices to initiate dialogue on
implications of cybersecurity incidents by conducting tabletop exercises.
Target: 20
Q3 Update: Value - 7. We have been actively engaging with department heads to
participate in our tabletop exercise initiative. Five departments have already signed up, and
we successfully completed one exercise. We encourage ongoing participation to enhance
our collaborative preparedness efforts.
Objective: Service Delivery - Ensure quality service delivery through the use of innovative
technology and systems.
Performance Measure: Adopt the appropriate Microsoft licensing required for County
operations. Consolidate tools and add resources to maximize the value of investment and
increase security.
Ta rget: 100
Q3 Update: Value - 80. Due to the current challenges in filling the Cloud Administrator
position and recent staffing changes, we are in the process of reassessing the timeline for
the mobile device management project.
Objective: Service Delivery - Ensure quality service delivery through the use of innovative
technology and systems.
Performance Measure: Implement and adopt an ITSM platform to manage and deliver IT
services for the County.
Target: True
Q3 Update: In the pursuit of implementing and adopting an IT Service Management (ITSM)
platform tailored for county operations, we have completed the initial round of vendor
showcase meetings. From these sessions, five vendors have been identified for deeper
evaluation. These selected vendors will provide demonstrations specifically designed to
address our organizational needs, assisting us in choosing the most effective ITSM solution.
Veterans' Services:
Objective: Service Delivery - Support and promote Deschutes County Customer Service
"Every Time" standards.
Performance Measure: Continue to provide services within a 10 day wait period.
Ta rget: 10
Q3 Update: Advocate for Veterans with integrity, respect, and timely service.
BUDGET IMPACTS:
No anticipated budget impacts.
ATTENDANCE:
Jen Patterson, Strategic Initiatives Manger
Scot Langton, County Assessor
Vojta Borovian, Manager, IT Operations
Zach Neemann, Manager, Information Security
Sean Kirk, Manager, Veterans' Services
w�vS E S COG�-A
O -<
MEETING DATE: May 5, 2025
SUBJECT: Work Session: Preparation for Potential Public Hearing on Transient Room Tax
Code Amendments
RECOMMENDED MOTION:
None at this time.
BACKGROUND AND POLICY IMPLICATIONS:
Staff will present possible amendments to County Code 4.08 - Transient Room Tax and
seek direction on whether the Board would like to proceed with a public hearing. The
proposed amendments are detailed in the attached redlined document, with new language
underlined and language to be deleted in strikethro ugh. A clean version is also attached for
reference.
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 included in the recommendation under consideration:
Renaming Transient Rental Tax to Transient Lodging Tax
2. Updating or Adding definitions for:
a. Adding: Short -Term Rental
b. Adding: Short -Term Rental Hosting Platform
c. Adding: Short -Term Rental Hosting Platform Fees
d. Updating: "Transient or Occupant" to "Occupant"
e. Updating: "Hotel' to "Transient Lodging or Transient Loding Facilities"
f. Adding: Transient Lodging Provider
g. Adding: Transient Lodging Intermediary
3. Adding language for the County to administer a fee for the initial registration and
the renewal of the annual Certificate of Authority.
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 30th 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.
BUDGET IMPACTS:
None currently.
ATTENDANCE:
Robert Tintle, Chief Financial Officer
Michelle Assia, Management Analyst
Chapter 4.08. TRANSIENT ROOMLODGING 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
4.08.045. Definition Hotel
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 08.085 Definition Transient or Oec „*
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 Hotel 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 Re-dDeterminations
4.08.260 Security for Collection of Tax
4.08.270 Lien
4.08.280 Refunds
4.08.290 Transient RoomLodging Tax Fund
Chapter 4.08
4.08.300
Recordkeeping
4.08.310
Examination of Records
4.08.320
Administration; Confidentiality
4.08.330
Appeals
4.08.340
Unlawful Acts; Penalty
4.08.010 Short Title
DCC 4.08 shall be known as the Deschutes County Transient RaemLodging Tax ordinance.
(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 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 date the email is sent.
(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 4.08.0885.
(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 T-r-ansien Occupant on theirh-is records
when Rent is earned whether or not it is paid.
(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 TFansientOccupant on their4s
records until Rent is paid.
(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 I4etel—which includes on the site of the
letelTransient Lodgingfi,acility, three or more of the following outdoor recreation facilities that are available
Chapter 4.08
to Transient Lodging f-fot 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 rnore golf courses, tennis
courts, skating facilities and one or more swimming pools.
(Ord. 2005-012 §1, 2005)
4-0- 8.0- 4 5. Definition Hotel.
Jntomdeed or designed for Tr-ansiont Oeeupanoy for 30 days or less, for dwelling, !edging or- sleeping
purposes, and includes, but is not limited to any Hotel, inn, touFist home, !our-ist ,
home, vaeation rental home, rooming house, apai4flient hotise, publie or- private doffnitoFy, 60adominium, motel, studio Hotel, hostel, baehelor- Hotel, lodging house, bed and bfeakfast, vaeation
sor-or-ity, publie or- pr-ivate elub, mobile heme, RAI. or trailer park, eampgr-eunds, pFivate home, or- simil
(Ord. 2005 n� , 2005; Ord. 93 049 s 1, 19W; 0 d. 203 3 §2, 1975)
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. the use or possession, or- the right to the us . i, foF lodging or- sleepin
pt"oses, of any r-oem or rooms in a Hotel, of spaee in a mobile home of tFailer- park of poi4ion .
(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 Lodgingfor or a period of less than 30 consecutive calendar
days counting portions of calendar days as frill 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 numoses of the Deschutes County Transient Lodging Tax Ordinance.
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.
PrvPi-rccc�z v-saiv aav �v.... u ay v..�...,.v ..y. .. ....... ,....� .gyp........,... t............. ..... �..............., ..... �..,.b.. ... ...........b...b ...b.....,
any type or charaetei: other- than an empleyee, the Ynanaging agent shall also be deemed an Operator- for the
puFposes of r,rr 4.08 and shall have the duties and liabilities his A 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.
jCompliance with the provisions of DCC 4.08 by either the „rimer^' or *' ^ . ^^ ,^ ^^^ * Transient Lodgin
Provider or the "Transient Lodging Intenmediary shall be considered to be in compliance by both.l
(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 liabiMy company, limited liability
partnership, host, association, social club, fraternal organization, fraternity, sorority, public or private
donnitory, joint stock company, corporation, business entity, estate, trust, business trust, receiver, trustee,
syndicate or any other group or combination acting as a unit.
Chapter 4.08
(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 14etelTransient LodgingFacility to an M-0t
eOccupant or eOccupants for use of Destination Resort recreation facilities, whether the Hotc4Transient
Lodging Facility charging the Recreation Fee is a Destination Resort or has a contract or agreement with a
Destination Resort for use by the RoteV+Transient LodgingFacility's acility's guests of the recreation facilities of the
Destination Resort. (Ord. No. 2005-012 § 1, 2005)
4.08.065 Definition; Rent
"Rent" Pne—Ans; the -fill] oonsider-ation charged, whother or not weeived by the OperatoF, for the 066upaney of
spaeo 44 a Hotel valued in money or in goods, labot:, eFodits, pr-operty, or other valued in ,
_ ithout any deduction -means the consideration paid or payable by an Occupant for the Occupancy of space
in Transient Lodging valued in money, foods 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 -Tenn Rental
Hosting_ Platform F-fees, cleaning or housekeeping fees, or pet fees, cancellation fees, non-refundable deposits,
or recreation fees f maid ce^vi^0) charged, assessed or allocated by Operator for the Occupancy of space in
a- I otelTransient Lodging, the payment for which is not optional to the Person occupying space in the
14otelTransient LodgingFacility. 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 the Hete Transient LodgingFacility;
acility;
C. Any fees, charges or assessments, other than the furnishing of a room or accommodations in a
HotelTransient Lodgin Facility or a parking space in a mobile home, recreational vehicle,l�
or trailer park, the payment for which is optional to the Person occupying the room or rooms in a
Hote-1Transient LodgingFacility acility or parking in a space in a mobile home, recreational vehicle,R-.-V-.
or trailer park_;-er0. Re'e-q-0--at-i -on Fees charged, assessod or alloeated by a Hotel OperatoF as of januaFy 1, 2005. if any
OperateF intends to increase the amount the OperatoF charges, assesses ot: alloeates for Reer-eatia
Fees, the Opefater must notify the Board ef such intended ehange at least three (3) menths pr-io
to implevnemit-ation of tine intended ehange.
-
(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
Chapter 4.08
"Short -Tenn Rental" means a Transient Lod in, Facility for Occupancy. Generally, a short-term rental is
zoned residential or has a building occu anc_y 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 -Tern Rental must be lawfully established as a dwelling-. Structures, temporar�or permanent, other than
the primary dwellingon n 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.
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 ther
manner. Short -Term Rental Hosting_ Platforms are Transient Lodging Intermediaries.
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 -Tenn Rental
is occupied. The Hosting Platform Fees are to be included as Rent when calculating the Transient Lodging
Tax.
4.08.074 Definition; Site
"Site" means an individual 14ot€lTransient LodgingFy, 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
se-par-atelyseparate rentable accommodations.
(Ord. 2005-012 §1, 2005; Ord. 97-073 §2, 1997)
4.08.075 Definition; Tax
"Tax" means either the tax payable by the Occup mtTftv=sient, 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 b 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 gotelTransient Lodging.
(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 Count), Finance Officen Chief Financial Officer of Deschutes County, or its
designee.
(Ord. 97-013 §1, 1997; Ord. 203-3 §2, 1975)
•
_
M.
•-- -
- - -
..... ... ...
Chapter 4.08
(E3�aJ 2005 012 P i _2nne; n.-,a_.-.203-3--§1 { - -
If I4.08.086 Definition; Transient Lodging or Transient Lofting 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.
(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.
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.
4.08.090 Tax Imposed
For the privilege of Occupancy in any 14ote4"Transient LodgingF�acility on and after the effective date of July
1, 2014, as codified in DCC 4.08, each OccupantTransien shall pay a Tax in the amount of eight percent (8%)
of the Rent for Occupancy of space in a I4etelTransient LodgingFacility. acility. -The Tax constitutes a debt owed
by the OccupantT-r-ansient to the County, which is extinguished only by payment to the Operator as agent for
the County. -The OccupantTransion shall pay the Tax to the Operator of the 14ete1Transient 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 Occupants to the Operator with each installment. -If, for any reason, the Tax due is not paid to the
Operator of the 14otelTransient Lodging Facility, the Tax Administrator may nevertheless require that such
Tax shall be paid b the ie Operator directly to the County.
(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)
4.08.100 Applicability
The Tax imposed by this ordinance shall apply only to those NotelsTransient Lodging Facilities located within
the unincorporated area of the County.
(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 Tr-arsien 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 TTan4ent-e+ 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.
Chapter 4.08
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.
(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 OccupantTTaw,4ent.
B. The amount charged by an Operator for Deschutes County Transient ReemLod in 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 ReemLod in Tax." The amounts listed by an Operator on the Operator's records, bills, invoices
and receipts as "Deschutes County LodgingRoom 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 LodgingFacilityHetel 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 feee-harge, up to five percent (5%) of all
Deschutes County Transient Lod
gingReem Tax revenues collected by Operator.
(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
certificate of authority number as prescribed in DCC 4.08.140. -No Operator shall fail or refuse to furnish
information related to the advertising of any location upon request of the Tax Administrator. -Violation of any
provisions of DCC 4.08.127 is a Class A Violation.
(Ord. 2005-012 § 1, 2005; Ord. 97-073 §2, 1997)
4.08.130 Exemptions
No Tax imposed under DCC 4.08 shall be imposed upon:
B. Any ocetipant whose Rent is of a vaitte less than $4.00 peF 0
G. Any oeoupant whose Rent is paid foF a hospital room oF to a medieal elinie, convaleseent home or- home
for aged people—.
A A dwelling unit in a hospital health care facility, long -terns care facilityor other residential
facility that is licensed roistered or certified by the Oregon i 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;
Chapter 4.08
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 ottemporary shelter;
D. A dwelling unit at a nonprofit youth or church camp, nonprofit conference center or other nonprofit
facili • 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_D--The United States Government when a federal employee is on federal government business and
the lodging for the employee is directly paid for by the government or employee with a government -
issued check, credit card, purchase order or other form of procurement document.
G_E—.Any Federally Chartered organization when an organization employee is on organization
business and the lodging for the employee is directly paid for by the organization or employee with
an organization -issued check, credit card, purchase order or other form of procurement document.
(Ord. 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 Pam -engaging or about to engage in business as an Opel + of a Hetel a
Transient Lodging Provider in the County shall provide a completed mgi-sterregistration form for a
Certificate of Authority to the Tax Administrator within 15 calendar days after commencing business-w4
the Tay. AdministFator on a form provided by the Tax ^ dministrato 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, (4-2)
the name under which an Operator transacts or intends to transact business; (23) the effi-eemailing address
of theirh-is place or places of business; (4�) amide =ce—physical address of the Short -Tern Rental; i-€-xe
buts'ness aadFessexists; (45) ernail address; (6-) phone number; (7) name and contact information of
property manager or agent, (86) 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 Hotel 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 site operated by Oyer^+^~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, tT-he Tax Administrator shall, within ten (10) business days after registration, issue
without eharge ftem the oceupant, togetherwith a duplicate thereof foF eaeh additional plaee of business
feF eaeb fegiStFaflt, a eCertificate of aAuthority to collect the Tax. —Certificates shall be non -assignable
and nontransferable_ and snnn be sun er=ediately to the Tax .".dministFator The Operator shall
notify the Tax Administrator upon the cessation of business at the location named or upon its sale or
transfer_.- -Each Certificate and duplioate 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 oOccupants and
Persons seeking Occupancy.- The Certificate of Authority must be renewed annually. Property owners
Chapter 4.08
will be required to pay an administrative fee for the certificate renewal, in accordance with the County
Fee Schedule.-
D. The sCertificate shall, among other things, state the following:
1. The naive of the property owner;
1-2. The name of the Operator, if different from property owner;
23. The physical address of the Transient Lodging Faeilityl4ete4;
44The date upon which the certificate was issued and expires;
-35. The Deschutes County Certificate of Authority (DCCA) number, as assigned by the Tax
Administrator; and
4.6. This Transient n, ettp Bey Regist.-a4i n Certificate of Authority signifies that the Person named on
the face hereof has fulfilled the requirements of the Transient ReomLodging Tax Ordinance of the
County of Deschutes by registration with the Tax Administrator for the purpose of collecting from
OccupantsTransients the foomLpdgiug 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.
(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 Lod2ing4Ietel Rentals; Identification Required
Every Operator, in placing advertisements soliciting business for any location represented, operated or
marketed by that Operator, must include the sCertificate of aAuthority (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 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 sCertificate of aAuthority 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.
(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 Occupants to the Operator at the time that
Rent is paid. All amounts of such Taxes collected by an Operator, or for which the Tax is otherwise owed
by Operator to County, are due and payable to the Tax Administrator on a monthly basis by no latoF than
the 15th day of the menth following the month in whiGh the Tax is 601100ted by the Operator- 0
*hed by Operator- to County when the estimated amount of average tax is more than fifty dollars
($50 00) a month._ When the estimated monthly amount of average tax due and payable to the Tax
Administrator is fifty dollars ($50AO) or less, the Operator has the option of paying on a quarterly basis_
Monthly or reportingi's 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 thanerr-the
151h day of the month following the end of each calendar quarter (April 15th, July 15th, October 151h
January 151h). 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
or quarter's Tax collections with the Tax Administrator. -The return or returns shall be filed online or in
Chapter 4.08
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 Intermediacy
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.
ED. The Person required to file the return shall deliver the return, Tax 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
websitereporting and payment portal furnished by the Tax Administrator, or its desi nee either —by
pPersonal delivery or by snail. -If the return is mailed, the postmark shall be considered the date of delivery
for determining delinquencies.
FFor 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 ne month Tax. -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 fi-action 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.
(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 10
(25%) of the amount of the Tax shall be added thereto in addition to the penalties stated in DCC 4.08.160 and
DCC 4.08.170.
(Ord. 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 detennined 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
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 detennined is delinquent. -Penalties on deficiencies shall be applied as set forth in DCC 4.08.160
through DCC 4.08.210.
A. In making a determination, the Tax Administrator may offset overpayments if any, which may have been
previously made for a period or periods, against any underpayment for a subsequent period or periods, or
against penalties and interest on the underpayments. -The interest on underpayments shall be computed
in the manner set forth in DCC 4.08.160 through DCC 4.08.210.
B. The Tax Administrator shall give to the Operator or- -ee upant a written notice of the determination made
by the Tax Administrator. The notice may be served personally or by mail; if by mail, the notice shall be
addressed to the Operator at the Operator's address as it appears in the records of the Tax Administrator.
In case of service by mail of any notice required by DCC 4.08 the service is complete at the time of deposit
in the United States Post Office.
C. Except in the case of fraud or intent to evade DCC 4.08 or authorized rules and regulations, every
deficiency determination shall be made and notice thereof mailed within three years after the last day of
the month following the close of the month for which the amount is proposed to be determined or within
three years after the return is filed, whichever period expires later.
D. Any determination shall become due and payable immediately upon receipt of notice and shall become
final within ten (10) days after the Tax Administrator has given notice thereof, provided, however, the
Chapter 4.08 11
Operator may petition for redemption and refund if the petition is filed before the detennination becomes
final as provided for in DCC 4.08.
(Ord. 2020-005 �2020; Ord. 2005-012 §1, 2005; Ord. 95-029 §1, 1995; Ord. 203-3 §1l(1), 1975)
4.08.230 Fraud; Refusal to Collect; Evasion
If any Operator shall fail or refuse to collect the correct roam 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.
(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 detennination. The amount so determined as provided in DCC 4.08 shall be immediately due and payable,
and the Operator shall immediately pay same determination to the Tax Administrator after service of notice
thereof; 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 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 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 (I O)twenty (20) -Udays written notice of the time and place
of the hearing.- The Tax Administrator may continue the hearing from time to time as may be necessary.
C. The Tax Administrator may decrease or increase the amount of the determination as a result of the hearing
and considering all information and, if an increase is determined, such increase shall be payable within
48 hours immediately after the hearing.
Chapter 4.08 12
D. The decision of the Tax Administrator upon a petition for re-deternination 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 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.
(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 einsure 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, determined in such manner as the Tax Administrator deems proper, or
$10-5,000 00, whichever amount is less. -The amount of the security may be increased or decreased by the
Tax Administrator subject to the limitations provided in DCC 4.08.
B. At any time within three years after any Tax or any amount of Tax required to be collected becomes due
and payable or at any time within three years after any deternination becomes final, the Tax Administrator
may bring an action in any court of the State of Oregon, or of the United States, in the name of the County
to collect the amount delinquent together with penalties and interest.
(Ord. 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 Nnotice of Llien, which shall be superior to all subsequent recorded liens on all
tangible Personal property used in the Transient Lodgingl=l l 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.
(Ord. 2020-005 § 1, 2020; 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 aAdministrator 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
Chapter 4.08 13
any amounts then due and payable from the Operator from whom it was collected or by whom paid and
the balance may be refunded to the Operator or the Operator's administrator, executor or assignee.
B. Transient 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 TransientOccupant, 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 F acilit the he 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 filed
within three years from the date of collection.
B-D. Burden of Proof. The Person claiming the refund shall have the burden of proving the facts that establish
the basis for the refund.
(Ord. 2005-012 §1, 2005; Ord. 95-029 §1, 1995; Ord. 203-3 §15, 1975)
4.08.290 Transient RoomLod in Tax Fund
The Tax Administrator shall place all moneys received pursuant to DCC 4.08 in the Transient_ReemLod in
Tax (Fund.
(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 reoml-odging Tax collected and remitted to the County, and a record of all Operator fees
retained by Operator pursuant to DCC 4.08.120.D. -All records shall be retained by the Operator for a
minimum period of three years and six months after the record is created. (Ord. 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)
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.
Chapter 4.08 14
B. The disclosure after the filing of a written request to that effect, to the Taxpayer themself hi —self,
receivers, trustees, executors, adn;inistrators, 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 naives 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. E. With r-espeet to delinquent T-Fansient room Taxes, the diselostir-e of infefmatien required in
aeoefdanee with Oregon ReVised Statute 192.502(18), oF any amendment of said Disclosures
required by ORS Chapter 192.
Disclosures required by ORS Chapter 297.
F.
(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 reftise 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 15
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
4.08.320 Administration; Confidentiality
4.08.330 Appeals
4.08.340 Unlawful Acts; Penalty
4.08.010 Short Title
DCC 4.08 shall be known as the Deschutes County Transient Lodging Tax ordinance.
(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 snail, 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.
(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.
(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 an Occupant on their records when Rent
is earned whether or not it is paid.
(Ord. 2005-012 §1, 2005; Ord. 2003-3 §2, 1975)
4.08.030 'Definition; Board
"Board" means the Deschutes County Board of County Conunissioners.
(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.
(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.
(Ord. 2005-012 §1, 2005)
Chapter 4.08
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.
(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.
(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.]
(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.
(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. (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)
charged, assessed or allocated by Operator 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:
Chapter 4.08
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.
(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
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 -Tenn Rental." means a Transient Lodging Facility for Occupancy. Generally, a short-tenn rental is
zoned residential or has a building occupancy that only allows for residential use. A short -tern 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.
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 Platforms are Transient Lodging Intermediaries.
4.08.073 Definition; Short -Term Rental Hosting Platform Fees
A hosting platfonn 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.
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.
(Ord. 2005-012 § 1, 2005; Ord. 97-073 §2, 1997)
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.
Chapter 4.08
(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.
(Ord. 97-013 § 1, 1997; Ord. 203-3 §2, 1975)
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.
(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.
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.
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.
(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)
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.
(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 terns 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.
Chapter 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.
(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, up to five percent (5%) of all Deschutes
County Transient Lodging Tax revenues collected by Operator.
(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
certificate of authority number as prescribed in DCC 4.08.140. No Operator shall fail or refuse to furnish
information related to the advertising of any location upon request of the Tax Administrator. Violation of any
provisions of DCC 4.08.127 is a Class A Violation.
(Ord. 2005-012 §1, 2005; Ord. 97-073 §2, 1997)
4.08.130 Exemptions
No Tax imposed under DCC 4.08 shall be unposed 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
Chapter 4.08
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.
(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 form 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 -Term 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 submission4 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
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 naive 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
Chapter 4.08
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.
(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.
(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'h 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 15"', October 15'h, January 15"'). 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
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
Chapter 4.08
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.
(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
(25%) of the amount of the Tax shall be added thereto in addition to the penalties stated in DCC 4.08.160 and
DCC 4.08.170.
(Ord. 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 unposed 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.
Chapter 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 detennined 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
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 detennination made by the Tax
Administrator. The notice may be served personally or by mail; if by mail, the notice shall be addressed
to the Operator at the Operator's address as it appears in the records of the Tax Administrator. In case of
service by mail of any notice required by DCC 4.08 the service is complete at the time of deposit in the
United States Post Office.
C. Except in the case of fraud or intent to evade DCC 4.08 or authorized rules and regulations, every
deficiency determination shall be made and notice thereof mailed within three years after the last day of
the month following the close of the month for which the amount is proposed to be determined or within
three years after the return is filed, whichever period expires later.
D. Any determination shall become due and payable immediately upon receipt of notice and shall become
final within ten (10) days after the Tax Administrator has given notice thereof, provided, however, the
Operator may petition for redemption and refund if the petition is filed before the determination becomes
final as provided for in DCC 4.08.
(Ord. 2020-005 §1, 2020; Ord. 2005-012 §1, 2005; Ord. 95-029 §1, 1995; Ord. 203-3 §Il(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
Chapter 4.08 10
made and mailed within three years after discovery by the Tax Administrator of any fraud, intent to evade or
failure or refusal to collect such Tax, or failure to file return. Any amount of Tax, interest, and penalties, which
the Tax Administrator determines are owed, shall become due and payable immediately upon service of notice
by the Tax Administrator of the amount of deficiency. The determination shall become final within ten (10)
days after service of notice of the amount owed. The Operator may petition for redemption and refund if the
petition is filed with the Tax Administrator before the determination becomes final as provided in this section.
The failure or refusal of an Operator to collect or remit any Tax or Taxes required under DCC 4.08 is a Class
A Violation.
(Ord. 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 detennination. The amount so detennined as provided in DCC 4.08 shall be immediately due and payable,
and the Operator shall immediately pay same detennination 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.
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.
(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, determined 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.
Chapter 4.08 I 1
B. At any time within three years after any Tax or any amount of Tax required to be collected becomes due
and payable or at any time within three years after any determination becomes final, the Tax Administrator
may bring an action in any court of the State of Oregon, or of the United States, in the name of the County
to collect the amount delinquent together with penalties and interest.
(Ord. 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.
(Ord. 2020-005 § 1, 2020; 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 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 detennined 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 filed
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.
(Ord. 2005-012 § 1, 2005; Ord. 95-029 § 1, 1995; Ord. 203-3 § 15, 1975)
Chapter 4.08 12
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.
(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. (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)
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 thernself, 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.
F. Disclosures required by ORS Chapter 297.
(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
Chapter 4.08 13
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
snake, 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
MEETING DATE: May 5, 2025
SUBJECT: Forming a Committee to Create Commissioner Districts
BACKGROUND AND POLICY IMPLICATIONS:
Ballot Measure #9-173 passed in November 2024 which expands the County
Commissioners to a five seat Board. The two new positions will be elected in 2026, for an
initial two-year term which will begin in January 2027 and will be at -large seats. In previous
Board of County Commissioners (BOCC) meetings in November 2024 and March 2025, the
BOCC indicated interest in creating Commissioner Districts through a Ballot Measure
process in place of having 5 at -large Commissioner Positions.
On March 31, 2025, the BOCC voted to move forward to develop a process to draft
Commissioner Districts for voter consideration. The BOCC supports forming a committee
to draw proposed district maps. The BOCC met on April 16, 2025, to discuss the options for
selecting committee members. Staff presented several options including:
1. Local Appointments
2. State Home Rule Charter Committee Appointment Process
3. Civic Assembly/Application Process
During the April 16th discussion the BOCC indicated that they would like additional
information on a Civic Assembly like process and specifically requested information on
potential costs associated with implementing that option. The BOCC directed staff to
provide further information on potential costs of using a Civic Assembly like process to
select committee members.
Civic Assembly/Application Process/Hybrid:
Mailing Costs:
I solicited quotes from a local Direct Mail Specialist using three universes. 12,500 is the
universe size that was used for the Youth Houselessness Civic Assembly, 84,000 is roughly
the universe size of distinct addresses for all registered voters in Deschutes County, and
113,000 is roughly the number of all registered voters in Deschutes County.
The envelope mailing quotes include a postage paid return envelope with an estimate of
1,000 return mailings (I used the sarne number for all three universe sizes but would
expect that number to vary depending on the mailing universe selected).
Mailing Universe
84,000
12,500
(number of
113,000
(sample size of
distinct
(registered voters in the
previous Civic
addresses for all
County)
Assembly)
registered
voters
Envelope
Mailing (with
returned paid
$10,650
$70,056
$86,106
postage
Postcard
$7,396.25
$43,663.20
$58,737.40
Mailing
Additional resources (estimated):
• Material development - 30 hours staff time
• Website development - 40 hours staff time
• Translation services: $300
Sortition Process/Software:
I have been consulting with the County IT department on using sortition software. There is
a free open source option available. IT would recommend conducting a security review
before they would be comfortable recommending sortition software for the use of
inputting data collected by the County.
There are organizations who provide sortition services, including the software and data
input involved in the sortition process, for a professional fee.
Additional resources:
Data input and processing: 50 hours staff time
Facilitation:
Estimated cost ranges between $15,000 - $75,000. The costs will vary depending on a
variety of factors. Some options available include:
• Hiring a professional facilitation firm to lead the committee process
• Hiring a professional facilitator firm to support staff in material preparation for
committee meetings and to moderate committee meetings
• Hiring a professional facilitator to only moderate committee meetings
• Engage with student trained facilitators who were involved in the Youth Assembly
process (if they are available)
• Other
Example:
In 2020-2021 the City of Eugene held a lottery selected panel for a major planning project.
The panel met 9 times frorn Novemb r - December 2020 to create the Guiding Principles
and reconvened in Februart/ and April 2021 to review the City's progress. In total the panel
met 15 times over the course of the project. The review panel was a partnership between
the City of Eugene and Healthy Democracy and was funded in part by the City of Eugene
($25,000) and in part by grants ($35,000) for a total cost of $65,000.
Other items for BOCC consideration for the committee selection process:
• Commissioner DeBone's proposal for committee nomination:
o Each Commissioner appoint 3 members to the committee for a
9-member committee board
• Committee Size
o BOCC has indicated support for a committee size between 11-19
• Engaging students from COCC and/or OSU-Cascades in the committee
process?
o Students were trained in facilitation and moderation for the Civic
Assembly
o OSU-Cascades - A laboratory for the American Conversation
o COCC - Political Science department
• Timeline for announcing applications/appointments, deadline, and selection
process
• Committee meeting facilitation
• Meeting schedule, including when to start
• Charter formation
o Map drawing criteria
• BOCC or Committee decision?
o District map options - how many and who decides
• BOCC or Committee decision?
o District Numbering
• BOCC or Committee decision?
0 5 Districts or 4 and 1 at -large
• Public Input
o Timing
o Type of outreach
o Public Hearing(s)
BUDGET IMPACTS:
$12,000 has been budgeted for FY 2026 to complete the process.
ATTENDANCE:
Nick Lelack, County Administrator
Jen Patterson, Strategic Initiatives Manager
Information previously submitted for BOCC discussion and consideration:
Local Appointments Options (combination of any of the following)
• Cities
o How many appointments?
o Each city appoints 1 member or a weighted formula is created based
on proportional voter population
o The voting population data by city as of April 1, 2025:
Percent of Total
City
Voting Population
Deschutes County
Voting Population
(163,826
City of Bend
77,587
47%
City of La Pine
2,317
1 %
City of Redmond
26,954
16%
City of Sisters
3,206
2%
Other
53,762
33%
• BOCC
o How many appointments?
■ 3 = 1 each
■ 4 = 1 each plus 1 selected by majority vote of the BOCC
■ Other options
• State elected officials from Deschutes County
o How many appointments?
■ 1 each
Proportional appointments based on voting population
■ Other
o The voting population by office as of April 1, 2025:
State Senate
Elected Official
District
Deschutes
County
Representation
Voting Population
(Deschutes County
Only)
Percent of Total
Deschutes County Voting
Population (163,826)
Senator
Broadman
27
All
113,120
69%
Senator
Linthicum
28
Partial
29,263
18%
Senator McLane
30
Partial
21443
13%
State House
Elected Official
District
Deschutes
County
Representation
Voting Population
(Deschutes County
Only)
Percent of Total
Deschutes County Voting
Population (163,826)
Rep. E. Levy
53
All
58746
36%
Rep. Kropf
54
All
54374
33%
Rep. Reschke
55
Partial
29263
18%
Rep. Breese
Iverson 59 Partial_ -� — - 21387 -- -- 13%
Rep. Owens 60 � -,action 56 1 _ 0%
• At large appointments by citizen applications
o How many appointments?
• Other
• Recommended Timeline
o Appointment nominations due by May 30t"
o Appointments confirmed during June 16t" BOCC meeting
• Budget Impact
o If appointment only, no budget impact anticipated
o If application process, costs involved could include translation services
for notices and print advertising costs (potentially)
State Home Rule Charter Committee Appointment Process (9 member committee)
• BOCC Appoints 4 members
0 4 = 1 each plus 1 selected by majority vote of the BOCC
0 4 selected by majority vote of the BOCC
o Other
• State Senators and State Representatives representing the County appoint 4
members
o Please refer to the chart of listed state elected officials above
0 1 each by elected officials that have majority representation in the
County (Senator Broadman, Rep. Levy, and Rep. Kropf) and 1
combined by the remaining elected who have partial representation
in the County (Senator Linthicum, Senator McLane, Rep. Reschke, Rep.
Breese Iverson, and Rep. Owens)
o Other
• BOCC appointees and State Senator/Representatives appointees combined
appoint 1 member
o For state elected officials - weighted nominations based on voting
population represented or each puts forth a nomination
o BOCC - each put forth a nomination or selected by majority vote of
the BOCC
o All parties vote on nominations and top vote gets the nomination
o Other
• Recommended Timeline
o Appointment nominations due by May 30t"
o Appointments confirmed during June 16t" BOCC meeting
• Budget Impact
o No budget impact anticipated
Civic Assembly/Application Process/Hybrid
Background: In the Fall of 2024 a Civic Assembly was formed in Deschutes County with the
intent of having a group of demographically represented citizens come together and
present a large range of recommendations on a complicated issue (Youth Homelessness).
Forming a committee with one set goal (drawing Commissioner district maps) has unique
considerations and the process for the formation of the Civic Assembly may not be entirely
compatible with forming a district maps committee. However, staff believe that there were
some great processes in place for the formation of the Civic Assembly that could potentially
be adapted and implemented to form a district maps committee.
Engage Josh Burgess with Democracy Next in the process?
o Josh maybe available to conduct some light consulting work on
the process
Advertise on social and traditional media platforms to solicit applications
o Use a QR code for easy access to application process
o Reverse process of demographic representation?
• Costs
The assembly sent out targeted mailing using software that
selected 12,500 registered voters who were demographically
represented and invited those selected to apply to participate
on the assembly
County could cast a wide net of applications and potentially
use software to randomly select a demographically
represented group for application review and committee
selection
o Assembly paid a stipend to participants as well as offered
reimbursements for childcare and transportation
o Stipend for Committee members?
■ A consideration for the BOCC for committee members whether
the committee is formed through an assembly, nomination, or
application process
o Total cost of the assembly was $250,000, currently the County has
$12,000 budgeted for the district map process
Meeting schedule
o The assembly met for 5 days for 8 hours a day
o Staff propose a meeting schedule that takes place over the course
of 8-12 weeks, 1-2 times a week, 2-hour meetings each
• Timeline
o The assembly required at least 6 months of prep work before the
meetings began
o Please refer to the PowerPoint from the March 31, 2025, BOCC
meeting for a draft timeline assuming the ballot measure is on the
May 2026 election
If application option is part or all of any option then:
o Who selects the applicants?
■ Blind (redacted identifying information) application review?
■ Rating system for applications?
■ Commissioners, staff, representatives from cities/communities,
and/or others involved in the application review?
■ Other?
BOARD OF
COMMISSIONERS
MEETING DATE: May 5, 2025
SUBJECT: Letter of support to acquire 40 acres of Deschutes National Forest located
southeast of La Pine
RECOMMENDED MOTION:
Move approval of a letter supporting the County's acquisition of 40 acres of Deschutes
National Forest located southeast of La Pine.
BACKGROUND AND POLICY IMPLICATIONS:
In December, Commissioner DeBone presented the opportunity to acquire 40 acres of
Deschutes National Forest located southeast of La Pine. The location is known to have a
State of Oregon certifiable hard rock supply. The 40-acre property is immediately adjacent
to a private surface mine.
Upon acquisition, the intent would be to sell the property on the open market for future
surfacing mining operations.
BUDGET IMPACTS:
To be determined.
May 5, 2025
Congressman Cliff Bentz
14 N. Central Avenue, Suite 112
Medford, OR 97501
Dear Congressman Bentz:
As the Deschutes County Board of Commissioners, we are writing to emphasize the significant
economic, infrastructural and social benefits of acquiring 40-acres of Deschutes National Forest from
the federal government. The location identified southeast of La Pine is known to have a State of Oregon
certifiable hard rock supply. Acquiring and designating this property for surfacing mining will bring
many benefits to Deschutes County and the region. Some of the direct benefits include:
• Utilizing this land for its aggregate resources will help support the construction industry in
southern Deschutes County and throughout the region.
• Increasing the availability of this aggregate resource will help to facilitate quicker and more
efficient developments, through reduced delays and ensuring consistent supply for ongoing road
and facility maintenance, and for other critical projects.
• Reducing haul times in southern Deschutes County helps to decrease construction costs, which
directly impacts the affordability of new homes and other development projects in the region.
• Shorter haul times to nearby projects reduce environmental impacts due to lessened emissions
and overall carbon footprint.
• Strategic use of this land can also stabilize market prices and encourage competitive
development.
• Target property is directly adjacent to an operational surface mine currently used for rock, sand
and gravel operations making accessibility to the 40-acres more tangible.
In conclusion, these 40-acres represents a strategic investment in the future of Deschutes County and
would provide positive impacts to the region. Economic, infrastructural, and social benefits factors make
this land an important asset contributing to the continued prosperity and sustainability of our region.
1300 NW Wall Street Bend, Oregon 97703
��(5,11)388-6572 board@deschutes.org ®www.deschutes.org
Thank you for weighing these factors carefully as we move forward with this initiative, and we thank
you in advance for your consideration.
Sincerely,
Anthony DeBone Patti Adair Phil Chang
Chair Vice Chair Commissioner
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MEETING DATE: May 7, 2025
SUBJECT: Public Hearing on the Community Development Department Draft FY 2025-26
Work Plan
RECOMMENDED MOTION:
Information only.
BACKGROUND AND POLICY IMPLICATIONS:
The purpose of this public hearing is to accept public comments for the Community
Development Department's FY 2025-26 Work Plan
BUDGET IMPACTS:
None
ATTENDANCE:
Peter Gutowsky, CDD Director
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ARC `Y COMMISSIONERS
May 2, 2025
joint Committee on Addiction and Community Safety Response
Oregon State Legislature
900 Court Street NE
Salem, OR 97301
RE: Considerations Regarding House Bill 3069-1 and -2.
Co-Charis Prozanski and Kropf, Vice -Chair Mannix, and Members of the Committee,
Deschutes County wishes to express conceptual support for coordination and efficiency in the pursuit of public
safety goals described in the -1 and -2 amendments to House Bill 3069, however, we feel there is further work to
be done before these amendments should advance.
Specifically, we are requesting considerations about:
Administrative burden will be lightened for QC but increased for counties who will need to engage in new and
additional coordination efforts internally to produce one, joint application, and to create and coordinate
collection, analysis and reporting of new outcome data required by the bill.
Administrative cost allowance decreases proposed in the -1 amendment are at odds with the value it places on
creating consistent and reliable program outcome data. Administration for multiple programs serving different
populations with different eligibility and service parameters and providing the sophisticated and accurate data
expressed in the -1 amendment is an operational necessity. Reducing support for these functions' risks
diminishing program performance.
Counties already have statutory bodies obligated to provide public safety coordination and oversight - Local Public
Safety Coordinating Councils. The -1 amendment does not appear to prioritize or see a role for them in county
decision -making related to the new, single public safety grant application. We support the statutory obligations of
these councils and believe their role should be clarified and similarly supported in the design of a single -
application plan that is meant to express broad public safety needs, gaps and goals within a county.
Subject -Matter Expertise and Broad -based Input currently occurring through different CJC grant review committees
allows for a healthy diversity of experience, perspective, and expertise to be brought to bear. This supports the
implementation of locally responsive programs to achieve common goals based on the input of subject matter
experts and those who know about the unique aspects of program delivery associated with the different grant
streams.
Transition and timing. Applications for some CJC-administered programs for the upcoming biennium have already
been submitted and are well underway. We seek a transition timeframe that allows thoughtful consideration and
planning with those most affected - counties. Additionally, we would like to be given additional time to build up
1300 NW Wall Street Fiend, Oregon 97703
(541)388-6572 boardgdeschutes.org ewww.deschutes.org
our programs and have a higher percentage of formula -based (as opposed to competitive) grants than the
currently proposed 25%, in order to achieve program viability and stability.
The proposed definitions of first responders eligible for the Jason Myers Public Safety Wellness Grant program excludes
Corrections Officers, including Parole & Probation Officers, and excludes the Behavioral Health specialists who are
as frequently exposed to trauma and safety risks as others included in the definition. The well-being of corrections
officers and behavioral health staff working within the specified programs needs to be equally prioritized.
Thank you for the efforts to coordinate, streamline and focus efforts on public safety outcomes that Oregonians
deserve. We seek further consideration before we can support the -1 and -2 amendments as written.
Sincerely,
The Deschutes County Board of Commissioners,
Anthony DeBone Patti Adair Phil Chang
Chair Vice Chair Commissioner
CC: Senators Andrew Broadman, Diane Linthicum, and Mike McLane
Representatives Vikki Breese Iverson, Jason Kropf, Emerson Levy, E. Werner Reschke, and Mark Owens
May 2, 2025
Central Oregon Operations Center
Attn: Alisa Dunlap and John Aniello
21000 NE Cooley Rd
Bend, OR 97701
Re: Support for Route D — PacifiCorp's Blueprint South Transmission Line
Dear Ms. Dunlap and Mr. Aniello,
The Deschutes County Board of Commissioners supports Route D as the preferred routing alternative
for PacifiCorp's Blueprint South transmission project.
The Blueprint South transmission line project is critical to relieve transmission system constraints and
increase capacity for the growing population of Central Oregon. Among the routing alternatives, Route
D is the common-sense preference. By utilizing existing corridors, in areas previously disturbed, and
parallel to existing linear facilities, Route D represents the least disruptive option. Route D also avoids
sensitive areas better than the alternatives and is the most direct route from Full Circle to Chiloquin.
These factors work together to present a route that will allow PacificCorp to complete the Blueprint
South transmission line project on the quickest timeline and for the lowest cost.
The Board supports efforts to increase grid capacity and reliability, particularly those that advance
economic opportunity in Central Oregon. We view Route D as a responsible investment in the region's
energy infrastructure and believe it is the best alternative for moving this project forward with local
and regional support.
We appreciate the opportunity to provide input and thank you for your extensive engagement with local
governments and communities throughout this process.
The Deschutes County Board of Commissioners,
Anthony DeBone Patti Adair Phil Chang
Chair Vice Chair Commissioner
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COMMISSIONERS
BOARD OF COUNTY COMMISSIONERS MEETING
1:00 PM, MONDAY, MAY 5, 2025
Allen Room - Deschutes Services Building - 1300 NW Wall Street - Bend
(541) 388-6570 1 www.deschutes.org
MEETING FORMAT: In accordance with Oregon state law, this meeting is open to the public and
can be accessed and attended in person or remotely, with the exception of any executive session.
Members of the public may view the meeting in real time via YouTube using this link:
http://bit.ly/3mminzy. To attend the meeting virtually via Zoom, see below.
Citizen Input: The public may comment on any topic that is not on the current agenda.
Alternatively, comments may be submitted on any topic at any time by emailing
citizen in put@deschutes.org or leaving a voice message at 541-385-1734.
When in -person comment from the public is allowed at the meeting, public comment will also be
allowed via computer, phone or other virtual means.
Zoom Meeting Information: This meeting may be accessed via Zoom using a phone or computer.
• To join the meeting via Zoom from a computer, use this link: http://bit.ly/3h3ogdD.
• To join by phone, call 253-215-8782 and enter webinar ID # 899 4635 9970 followed by the
passcode 013510.
• If joining by a browser, use the raise hand icon to indicate you would like to provide public
comment, if and when allowed. If using a phone, press *9 to indicate you would like to speak and
*6 to unmute yourself when you are called on.
• When it is your turn to provide testimony, you will be promoted from an attendee to a panelist.
You may experience a brief pause as your meeting status changes. Once you have joined as a
panelist, you will be able to turn on your camera, if you would like to.
OKI Deschutes County encourages persons with disabilities to participate in all
programs and activities. This event/location is accessible to people with disabilities.
•• If you need accommodations to make participation possible, call (541) 388-6572 or
email brenda.fritsvold@deschutes.org.
Time estimates: The times listed on agenda items are estimates only. Generally, items will be heard in
sequential order and items, including public hearings, may be heard before or after their listed times.
CALL TO ORDER
CITIZEN INPUT
The Board of Commissioners provides time during its public meetings for citizen input. This is an
opportunity for citizens to communicate to the Commissioners on matters that are not otherwise
on the agenda. Time is limited to 3 minutes.
The Citizen Input platform is not available for and may not be utilized to communicate obscene or
defamatory material.
Note: In addition to the option of providing in -person comments at the meeting, citizen input comments
may be emailed to citizeninput@deschutes.org or you may leave a brief voicemail at 541.385.1734.
AGENDA ITEMS
1:OOPM Work Session in preparation for a Public Hearing regarding the remand of a
modification of the Final Master Plan for the Thornburgh Destination Resort
2. 1:30 PM Department Performance Measures Updates for FY 25 Q3
3. 2:00 PM Work Session: Preparation for Potential Public Hearing on Transient Room
Tax Code Amendments
4. 2:30 PM Consideration of an Intergovernmental Agreement with the City of La Pine
for Justice of the Peace/Municipal Court services
5. 2:50 PM Forming a Committee to Create Commissioner Districts
6. 3:35 PM Letter of support to acquire 40 acres of Deschutes National Forest located
southeast of La Pine
OTHER ITEMS
These can be any items not included on the agenda that the Commissioners wish to discuss as part of
the meeting, pursuant to ORS 192.640.
EXECUTIVE SESSION
At any time during the meeting, an executive session could be called to address issues relating to ORS
192.660(2)(e), real property negotiations, ORS 192.660(2)(h), litigation; ORS 192.660(2)(d), labor
negotiations, ORS 192.660(2)(b), personnel issues, or other executive session categories.
May 05, 2025 BOARD OF COUNTY COMMISSIONERS MEETING Page 2 of 3
Executive sessions are closed to the public, however, with few exceptions and under specific guidelines,
are open to the media.
7. Executive Session under ORS 192.660 (2) (e) Real Property Negotiations
ADJOURN
May 05, 2025 BOARD OF COUNTY COMMISSIONERS MEETING Page 3 of 3