County adopts emergency ordinance updating 'room tax' to 'transient lodging tax'; code aligned with state language

The Deschutes County Board of Commissioners adopted an emergency ordinance May 21 to amend county code on transient lodging tax collections, changing terminology and aligning local rules with Oregon Revised Statutes and the state's model ordinance.

County staff told the board the update replaces the older term “transient room tax” with “transient lodging tax” and modernizes definitions and reporting requirements. Michelle Assiah, transient room tax management analyst, said the changes are intended to help lodging providers report on a consistent schedule and allow the county to set a certificate‑of‑authority fee on initial registration and annual renewals. The ordinance also removes a recreation fee exemption from rent to match state law.

The board held a public hearing and received no public testimony. The measure was advanced through first and second reading and then adopted by emergency provision to take effect Sept. 1, 2025. Commissioners said the emergency designation aligns the code change with the state’s reporting and quarter schedule.

Finance staff told commissioners follow‑up material on the certificate‑of‑authority fee will return to the board at a scheduled fee‑setting discussion. The county clerk will update procedures, and staff will notify lodging providers through the county’s collection database and by mail where necessary.