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.
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..
The Deschutes County Board of Commissioners acts as the governing body for several county service districts. We are pleased to present the annual financial reports for those County Service Districts.
We are pleased to present the Deschutes County Annual Comprehensive Financial Reports (ACFR). The ACFR is a thorough, detailed presentation of the County's financial position and activities for the fiscal year.
Current and past Budget documents located within our Public Records Center. If you have any questions about the budget, please contact the Finance Department.
Per ORS 294.250, county governing bodies are to make available to the public a schedule of expenditures and vendor payments which singly exceed $500 for the month.
