The County has three pieces to the tax with different restrictions. The first 6% tax was enacted by the voters in 1975 and 1980. It is split between the Sheriff’s office (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 their share of the first 6% after deducting a small amount for the Fair and Expo Center.
Yes, you or your property manager are required to register your rental unit with the Deschutes County Tax Office, (541) 388-6540. 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.
Any hotel, motel, inn, tourist home or accommodation, lodging house, dormitory, private home, mobile home space, trailer park, camp site, or portion thereof, Etc..