Transient Room Tax General Information

Deschutes County ordinance requires any owner or operator of a short-term rental unit to collect and remit to the County a seven percent (7%) Transient Room Tax.

Information related to the Oregon State Lodging Tax can be found on the Oregon Department of Revenue website (www.oregon.gov/DOR/BUS/lodging.shtml).

Frequently Asked Questions About the Transient Room Tax

What is "short-term"?
Any occupancy or right to occupancy by a person for 30 consecutive calendar days or less.

What is a "rental unit"?
Any hotel, motel, inn, tourist home or accommodation, lodging house, dormitory, private home, mobile home space, trailer park, or portion thereof.

Do I need to register my rental unit(s) with the County?
Yes, you or your property manager are required to register your rental unit with the Deschutes County Finance Department (541) 383-4399. A Certificate of Authority number is then issued. 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.

What is the money used for?
Approximately 70% of the receipts are used for sheriff services. The remainder is used for regional tourism marketing.

I have my condo in a rental program. Am I responsible for collecting the tax, or is my rental agent responsible?
Both you and the agent are responsible, as set out in the county ordinance. Most rental companies routinely collect and remit the tax when a unit is in their program. However, if you occasionally rent your condo out directly, then you must register with the county separately and report accordingly.

What are the penalties for failure to comply?
Interest and penalties will be assessed. Failure to include the certificate number on rental advertisements is a Class A violation.