Transient Room Tax FAQ

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.   

In “No Show” revenue taxable? 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.

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.

Cleaning fees, pet fees, extra vehicle/person fees, administrative fees, etc. are taxable. 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 County’s Room Tax. Normally, a refundable security deposit is not taxable.

Yes, even though these 3rd party intermediaries should be collecting and remitting the transient room tax on your behalf, we still need for you 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 did 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 multiple accounts with no specific identifying information.

Reports may be filed quarterly only when the monthly amount of tax due is $50.00 or less. The quarterly reporting periods are based on calendar quarters January-March, April-June, July-September, and October-December.  Reports are due the 15th of the following month; ex, January-March report is due by April 15th.

Yes, reports need to be filed, even when there is no rental activity and may be filed on a monthly or quarterly basis depending on the amount of tax due (see below).

Look for a link on the home page to change your contact information, mailing address, phone number, or email address. All address changes must be in writing.

Interest and penalties will be assessed. Failure to include the certificate number on rental advertisements is a Class A violation.

Both you and the agent are responsible, as set out in the County's 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 personally, then you must register with the county separately and collect and report accordingly.