DESCHUTES COUNTY

Any occupancy or right to occupancy by a person other than the owner for 30 consecutive calendar days or less.

Yes, any owner renting a property for a period of (30) days or less in the unincorporated areas of Deschutes County is required to register with the Deschutes County Tax Office. A Deschutes County Certificate of Authority number is then issued (DCCA #). The certificate number must be displayed on all rental advertisements for properties with 6 or less individual units for rent. This includes ads appearing in newspapers, magazines, newsletters, flyers, Internet sites and other advertising mediums. It is the owner(s)' responsibility to know and comply with Deschutes County Code Chapter 4.08 and follow all local applicable laws including but not limited to those requiring a permit from any board, commission, department, or office of Deschutes County.

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. Interest and penalties will also be assessed.

The transient room tax rate for the unincorporated areas of Deschutes County is 8% of the total gross rent. Rent includes all fees, charges, and assessments that are charged but not optional to the person occupying space. If a fee is not optional to the overnight guest, it is to be included in taxable rents and assessed the tax. Cleaning fees, pet fees, extra vehicle/person fees, parking fees, administrative fees, recreation fees (if applicable, see next question), etc. are taxable. A refundable security deposit is not taxable.

A recreation fee is a charge assessed by a destination resort for use of recreation facilities such as the SHARC in Sunriver or the recreational facility at Black Butte Ranch or Eagle Crest.

This is NOT a "write-off" of each property owner's assessment for guests' access to these facilities. The recreation fee can be an exempt-from-tax fee, but it would have to be a separate "after tax" charge to the renter and not included in the regular nightly rate (this exemption only benefits the renter as they pay less tax and does not benefit the owner in any way). Whatever amount of tax is charged to the renter needs to be returned back to the County.

·         Option 1: If the recreation fee is charged separately after the tax is calculated, please include this fee in gross rent and take the allowable deduction.

·         Option 2: If you choose to include the recreation fee in your nightly rental rate, DO NOT take the recreation fee deduction as it does not apply.

Transient room tax payments are due on the 15^th of the month following the end of a reporting period (month/quarter). There is a grace period through the last day of the month before penalties and interest are assessed. If there was no rental activity for the entire period, you are still required to submit the completed Transient Room Tax form.

·         Monthly Filers: Taxes are to be paid each month following end of the rental period (Example:          January stays are filed and paid by February 15^th).

·         Quarterly Filers: Taxes are to be paid every April, July, October, and January for quarterly filers (Example: January-March stays are filed and paid by April 15^th).

There are two possible penalties as well as monthly interest for late (delinquent) tax payments. They are defined as follows:

·         Penalties: Failure to remit any tax imposed prior to delinquency shall pay a penalty in addition to the tax.

                   ·          If submitted and/or paid after the last day of the month following due date, penalty is 10% of the taxable rent.

                    ·         If submitted and/or paid after the last day of the second month or later following the due date, penalty is 10% plus an additional 15% of the taxable rent (total of 25% penalty).

·         Interest: One-half of one percent per month, or fraction thereof, without proration for portions of a month, on the amount of tax due, exclusive of penalties, from the date on which the remittance first became delinquent until paid.

No, not in the unincorporated areas of Deschutes County. However, you will need to register to receive your Deschutes County Certificate of Authority (DCCA #) to begin advertising your rental and remitting taxes.

There is no fee at this time.

Yes, you must register each property individually, receiving a DCCA # for each property but you can link and report online all properties using the same online profile.

Yes, the Deschutes County Certificate of Authority must be posted in a conspicuous place within the short-term rental unit at all times.

Yes, even though these third party intermediaries should be collecting and remitting the transient room tax on your behalf, you are still required to report the total gross rent (nightly rental rate, cleaning fees, and any other mandatory fees) that they used to calculate the tax, as well as any gross rents that you collected on your own. The online reporting form allows you to back out the amount of gross rent from these online platforms so the tax will not be collected twice. These companies only send one check for all properties within the County with no specific identifying information. We've been told that the information is confidential between the property owner and the third party company. Your filing is needed to obtain necessary geographical/financial information and to validate the taxes remitted.

·         Please go to our website deschutes.org/vacationrentals to review instructions on how to file Airbnb and VRBO reports. Each of these companies tax the guest differently and need to be reported correctly.

Both you and the agent are responsible. Most rental companies routinely collect and remit the tax when a unit is in their program. However, if you occasionally rent your condo out personally, then you must register separately and collect and report accordingly.

Yes, this type of revenue is taxable. This occurs when a guest pays an operator a fee equal to one night's lodging for failing to cancel a reservation in a timely manner. The fee is calculated and assessed based on the guest's privilege of the right to use or possess a room which the guest has paid for and presumably waived or forfeited, this privilege is taxable.

Yes, the amount charged by an operator for Deschutes County Transient Room Tax shall be separately stated on all records of Operator and on all invoices and receipts rendered by Operator and shall be specifically identified as "Deschutes County Room Tax." The amount listed by an Operator on the Operator's records, invoices, and receipts as "Deschutes County Room Tax" shall not include any other taxes, fees, charges or assessments. The State of Oregon's Transient Room Tax should be accounted for separately.

The County's 8% Transient Room Tax is comprised of three different components each with unique purposes and use restrictions. 

The first 6% tax was enacted by voters in 1975 and 1980.  It is split between the Sheriff's office and other county uses (80%) and tourism (20%).  The County has an agreement with the Central Oregon Visitors Association (COVA) to market and promote tourism in Deschutes County.  COVA receives the balance of 20% of the first 6% after deducting a small amount for the Fair and Expo Center.

The next 1% was approved by voters in 1988 and is dedicated to tourism.  The entire amount after administrative expenses is distributed to COVA for tourism marketing and promotion. 

An additional 1% was approved by voters in November 2013 and became effective on July 1, 2014.  The new 1% is allocated 70% to the Fair and Expo Center for marketing purposes and 30% to the general fund for general purposes.  

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