Room Tax Reporting - Third Party Booking

If you use a third-party booking service, such as Airbnb or VRBO, you are still required to submit reports to the County, even though they are collecting and paying the room tax for you. 

  • Deschutes County requires a room tax filing each month / quarter

    • Monthly if the net tax due is greater than $50/month

    • Quarterly if the net tax due is less than $150/calendar quarter (Jan-Mar, Apr-Jun, Jul-Sept, Oct-Dec)

  • Even though the third-party remits taxes on your behalf, they do not send individual reports to the County for your property
  • Sending an individual report will inform Deschutes County that the third-party is paying on your individual account
  • Your report form will back out the amount paid by the third-party so the taxes will not be paid twice
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