Deschutes County adopts emergency ordinance aligning local lodging tax with state law; changes 'room tax' to 'lodging tax'

Deschutes County commissioners on May 21 gave emergency adoption to Ordinance 2025-006, amending Title 4.08 of the county code to modernize transient-room‑tax rules and align local definitions with Oregon Revised Statutes and the state model transient lodging tax ordinance.

County Chief Financial Officer Robert Tinto introduced the item and Michelle Asaya, transient room tax management analyst, and Deputy Tax Collector Judy Haas described the proposed changes. Staff said the update replaces the term “transient room tax” with “transient lodging tax,” harmonizes definitions, and permits a certificate-of-authority fee at registration and renewal. The code also removes a prior exemption for recreational fees so local language matches state practice when the Oregon Department of Revenue administers collections.

The ordinance was read for first and second reading by title only and then moved to adopt by emergency so the changes would take effect Sept. 1, 2025. Commissioners voted in favor (Commissioner Dyer: yes; Commissioner Chang: yes; Chair: yes). Staff said a separate fee schedule discussion for the certificate-of-authority fee will return to the board at a later date.

County staff told the board they notified lodging providers of the public hearing by email and letter where necessary. The changes are intended to make reporting and tax submission easier for lodging providers who collect taxes for multiple taxing districts and to permit the county to recover administrative costs tied to certificate-of-authority processing.