HomeMy WebLinkAboutOrdnc 023 - Increase Transient Lodging Tax Rateil
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I Deschutes County Board of County Commissioner
1300 NW Wall S1., Ste 200, Bend, OR 97701-1960 1 (541) 388-6570 -Fax (541) 385-3202 -w\\lw.deschutes.org
AGENDA REQUEST AND STAFF REPORT
For Board Business Meeting of August 4,2014
Please see directions on the next page for completing this document
DATE: July 18,20]4
FROM: Dave Doyle Dept.; Legal Ph.: 541-388-6625
TITLE OF AGENDA ITEM: Consideration of First and Second Reading by Title Only and
Adoption of Ordinance 2014-023, Amending Deschutes County Code 4.08.090 to Increase the
Transient Lodging Tax in the Code from Seven Percent to Eight Percent, and Declaring an
Emergency.
PUBLIC HEARING ON THIS DATE? NO Has public notice been given? N/A
BACKGROUND AND POLICY IMPLICATIONS:
In November 5, 2013, the voters in Deschutes County approved increasing the County transient lodging
tax from seven percent (7%) to eight percent (8%). On December 11, 2013, the Board of County
Commissioners approved Order 2013-053 declaring the ballot measure to have passed. Deschutes County
Code ("DCC") 4.08.090 should be amended to reflect the tax rate increase approved by the voters.
Although Order 2013-053 resulted in the rate being effective as of the date of that order, adopting this
ordinance by emergency is imperative to assure that the DCC is consistent with the order as soon as
possible.
FISCAL IMPLICATIONS: None
RECOMMENDATION & ACTION REQUESTED:
MOTION 1; Move approval first and second reading by title only of Ordinance 2014-023.
MOTION 2: Move adoption ofOrdinancc 20]4-023.
A TIENDANCE: Dave Doyle
DISTRIBUTION OF DOCUMENT:
Copy to Legal Staff
REVIEWED
LE ~~SEL
For Recording Stamp Only
BEFORE THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON
An Ordinance Adopting Deschutes County Code *
Section 1.08 .025 Providing Code Enforcement * ORDINANCE NO. 2014-105
Citation Authorization *
WHEREAS, Deschutes County Code Chapter 1.08 provides that Deschutes County has authority over
matters of county concern; and
WHEREAS, timely and efficient enforcement of county codes is a matter of county concern; and
WHEREAS , ORS 153.042 provides that an "Enforcement Officer" may issue a violation citation only if
the conduct alleged to constitute a violation takes place in the presence of the enforcement officer and the
enforcement officer has reasonable grounds to believe that the conduct constitutes a violation; and
WHEREAS, ORS 153.005 defines an "Enforcement Officer," to include: "(k) Any Other person
specifically authorized by law to issue citations for the commission of violations;" and
WHEREAS , exclusive use of Sheriffs Office personnel to issue civil code enforcement violations is
often untimely and unduly burdensome to more pressing law enforcement needs; and
WHEREAS, certain county job classifications have direct contact with matters involving code
enforcement, now therefore ,
THE BOARD OF COUNTY COMMISSIONERS OF DESCHUTES COUNTY, OREGON, ORDAINS
as follows:
Section 1. ADDING. DCC Chapter 1.08.025 is added to read as described in Exhibit "A," attached
hereto and by this reference incorporated herein.
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PAGE I OF 2 -ORDINANCE NO. 2014 -105
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Section 5. EMERGENCY. This Ordinance being necessary for the immediate preservation of the
public peace, health and safety, an emergency is declared to exist, and this Ordinance takes effect on its passage.
Dated this of , 2014 BOARD OF COUNTY COMMISSIONERS
OF DESCHUTES COUNTY, OREGON
TAMMY BANEY, Chair
ANTHONY DeBONE, Vice Chair
ATTEST:
Recording Secretary ALAN UNGER, Commissioner
Date of 1st Reading: __day of ______, 2014.
Date of 2nd Reading: __day of _____, 2014.
Record of Adoption Vote:
Commissioner Yes No Abstained Excused
Tammy Baney
Anthony DeB one
Alan Unger
Effective date: __day of _____, 2014.
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l PAGE 2 OF 2 -ORDINANCE NO. 2014-023
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4.08.090. Tax Imposed.
For the privilege of Occupancy in any Hotel, on and after the effective date of the ordinance codified in
DCC 4.08, each Transient shall pay a Tax in the amount of se¥eft-eight percent (-+~%) of the Rent for
Occupancy of space in a Hotel. The Tax constitutes a debt owed by the Transient to the County, which is
extinguished only by payment to the Operator as agent for the County. The Transient shall pay the Tax to
the Operator of the Hotel at the time the Rent is paid. The Operator shall enter the Tax on Operator's
records when Rent is collected if the Operator keeps records on the Cash accounting basis and when earned
if the Operator keeps records on the Accrual accounting basis. If Rent is paid in installments, a
proportionate share of the Tax shall be paid by the Transient to the Operator with each installment. If, for
any reason, the Tax due is not paid to the Operator of the Hotel, the Tax Administrator may require that
such Tax shall be paid directly to the County.
(Ord. 2014-023 §L 2014. Ord. 2005-012 §1, 2005; Ord. 95-029 §1, 1995; Res. 87-053 adopted
by the people 11/3/87; Ord. passed 3111180: Ord. 203-3 §3, 1975)
Page 1 of 1 -EXHIBIT A TO ORDINANCE 2014-023