Transient Room Tax Frequently Asked Questions
Frequently Asked Questions
What is short-term?
Any occupancy or right to occupancy by a person other than the owner for 30 consecutive calendar days or less.
What is a rental unit?
Any hotel, motel, inn, tourist home or accommodation, lodging house, dormitory, private home, mobile home space, trailer park, camp site, or portion thereof, etc.
Do I need to register my rental unit(s) with the County?
Yes, any owner renting a property for a period of (30) days or less in the unincorporated areas of Deschutes County is required to register with the Deschutes County Tax Office. 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. It is the owner(s)’ responsibility to know and comply with Deschutes County Code Chapter 4.08 and follow all local applicable laws including but not limited to those requiring a permit from any board, commission, department, or office of Deschutes County.
What are the penalties for failure to comply?
The failure or refusal of an operator to collect or remit any Tax or Taxes required under DCC 4.08 is a Class A Violation. Interest and penalties will also be assessed.
What is the tax rate for the unincorporated areas of Deschutes County and what gets taxed?
The transient room tax rate for the unincorporated areas of Deschutes County is 8% of the total gross rent. 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 tax. Cleaning fees, pet fees, extra vehicle/person fees, parking fees, administrative fees, recreation fees (if applicable, see next question), etc. are taxable. A refundable security deposit is not taxable.
What are recreation fees and are they 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.
This is NOT a “write-off” of each property owner’s assessment for guests’ access to these facilities. The recreation fee can be an exempt-from-tax fee, but it would have to be a separate “after tax” charge to the renter and not included in the regular nightly rate (this exemption only benefits the renter as they pay less tax and does not benefit the owner in any way). Whatever amount of tax is charged to the renter needs to be returned back to the County.
- Option 1: If the recreation fee is charged separately after the tax is calculated, please include this fee in gross rent and take the allowable deduction.
- Option 2: If you choose to include the recreation fee in your nightly rental rate, DO NOT take the recreation fee deduction as it does not apply.
When is the tax due?
Transient room tax payments are due on the 15th of the month following the end of a reporting period (month/quarter). There is a grace period through the last day of the month before penalties and interest are assessed. If there was no rental activity for the entire period, you are still required to submit the completed Transient Room Tax form.
- Monthly Filers: Taxes are to be paid each month following end of the rental period (Example: January stays are filed and paid by February 15th).
- Quarterly Filers: Taxes are to be paid every April, July, October, and January for quarterly filers (Example: January-March stays are filed and paid by April 15th).
How is penalty and interest calculated on late payments?
There are two possible penalties as well as monthly interest for late (delinquent) tax payments. They are defined as follows:
- Penalties: Failure to remit any tax imposed prior to delinquency shall pay a penalty in addition to the tax.
- If submitted and/or paid after the last day of the month following due date, penalty is 10% of the taxable rent.
- If submitted and/or paid after the last day of the second month or later following the due date, penalty is 10% plus an additional 15% of the taxable rent (total of 25% penalty).
- Interest: One-half of one percent per month, or fraction thereof, without proration for portions of a month, on the amount of tax due, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
Do I need to file a report if I have no rental activity?
Yes, reports need to be filed, even when there is no rental activity based on your set-up in our system (monthly/quarterly).
Can I file a zero filing tax return in the system?
Yes, to file a zero filing tax form, select the tax form you wish to complete from the “Open Tasks” section located in the “Action Center”. Then complete the required information on the remittance, including gross rents and any deductions. You will be prompted to confirm your desire to complete the return as a zero file return.
Do I need to obtain a business license?
No, not in the unincorporated areas of Deschutes County. However, you will need to register to receive your Deschutes County Certificate of Authority (DCCA #) to begin advertising your rental and remitting taxes.
What is the cost to acquire a Deschutes County Certificate of Authority (DCCA#)?
There is no fee at this time.
If I am renting more than one property, do I need a separate Deschutes County Certificate of Authority (DCCA#) for each property?
Yes, you must register each property individually, receiving a DCCA # for each property but you can link and report online all properties using the same online profile.
Do I have to display my certificate of authority?
Yes, the Deschutes County Certificate of Authority must be posted in a conspicuous place within the short-term rental unit at all times.
I have my property listed on an online platform such as Airbnb or VRBO/HomeAway and they pay the taxes on my behalf. Do I still need to file?
Yes, even though these third party intermediaries should be collecting and remitting the transient room tax on your behalf, you are still required 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 collected 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 all properties within the County with no specific identifying information. We’ve been told that the information is confidential between the property owner and the third party company. Your filing is needed to obtain necessary geographical/financial information and to validate the taxes remitted.
- Please go to our website deschutes.org/vacationrentals to review instructions on how to file Airbnb and VRBO reports. Each of these companies tax the guest differently and need to be reported correctly.
What are the quarterly reporting guidelines?
Reports may be filed quarterly only when the monthly amount of tax due is $50 or less. If you are using a third party intermediary such as Airbnb or VRBO where they pay on your behalf, your account will be set-up as quarterly. 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.
I have my condo in a rental program. Am I responsible for collecting the tax or is my rental agent responsible?
Both you and the agent are responsible. 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 separately and collect and report accordingly.
Is ”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.
Does Deschutes County Room Tax need to be separately stated on all records and receipts?
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. The State of Oregon’s Transient Room Tax should be accounted for separately.
What is the transient tax used for in Deschutes County?
The County’s 8% Transient Room Tax is comprised of three different components each with unique purposes and use restrictions.
The first 6% tax was enacted by voters in 1975 and 1980. It is split between the Sheriff’s office and other county uses (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 20% of the first 6% after deducting a small amount for the Fair and Expo Center.
The next 1% was approved by voters in 1988 and is dedicated to tourism. The entire amount after administrative expenses is distributed to COVA for tourism marketing and promotion.
An additional 1% was approved by voters in November 2013 and became effective on July 1, 2014. The new 1% is allocated 70% to the Fair and Expo Center for marketing purposes and 30% to the general fund for general purposes.
How do I change my mailing address or contact information?
Log in to your MUNIRevs account. Under the “Manage Your Account(s)” section, click on your account name. This will take you to the “Editing Business” section. Look for the “ACCOUNT NAME OR ADDRESS CHANGE” at the top of the page and read the information provided and click on the link, “Account Information Update”. Fill in the changes you need to make and click submit.
Can I pay by debit or credit card?
Yes, we are able to take VISA, MasterCard, Discover, and American Express. There is a 2.5% processing fee with a minimum fee of $2 for each transaction.
Can I pay by e-check?
Yes, all you need to provide is your routing number and checking account number. This option is FREE of charge.
Can I schedule a payment in MUNIRevs?
For your security, MUNIRevs does not store any payment information in the system. You will need to enter your desired payment information each time you check out.
How do I amend a return?
Please email support@munirevs.com letting us know you need to file an amended return. In the email please include:
- What is your six digit account number and owner name?
- What is your phone number and email address?
- What period do you need to amend (i.e. Qtr. 1 2021 form due April 15)?
- Did you already make a payment on this return?
- Brief explanation of why the form needs to be amended?
Once we receive this email, we will review your account and send you further instructions.
What types of assistance can MUNIRevs provide to me?
MUNIRevs can assist you with all your system and basic account questions. Whether you have a question about your account or technical questions about how to do something in MUNIRevs, please reach out to the support team at (888) 751-1911 or email support@munirevs.com. If you need to reach the County directly, please call 541-388-6540 or email roomtax@deschutes.org.
Where are my tax forms? My Action Center is empty.
Your tax forms will be available on the first day of the month following the last day of the tax period. For example, the Quarter 1 (Jan-Mar) tax forms will be available in your Action Center on April 1. If you do not see the forms you expected, simply contact MUNIRevs for assistance at (888) 751-1911 or email support@munirevs.com.
Can I manage multiple properties with one login?
Yes, to do so, click “Add” accounts from your user login under “Manage Your Account(s)”. You will need your 6 digit account number and the MUNIRevs activation code to be authorized to connect to an existing property record.
Can a property have more than one user?
Yes, each property can have an unlimited number of users. Each user is required to provide the 6 digit account number and the MUNIRevs activation code to be authorized to connect to an existing property record.
I did not receive or I misplaced the letter with my activation code. What do I do?
Contact MUNIRevs support@munirevs.com or by phone at (888) 751-1911 for assistance. You will need to confirm account details to be verified for the account. To protect the security of the property accounts, you will need written (e-mail) permission from a registered owner or officer of the property for us to provide you with a new activation code.
How do I change the user on a property?
All users need to create an online profile, just as you did, by going to deschutescounty.munirevs.com website. Have them click on the “Go” button under “New Users”. They will need the 6 digit account number and Activation Code for the property.
I forgot my password. What do I do?
From the MUNIRevs Log In page, click the “Forgot your password” link and follow the instructions that will be emailed to the User’s registered email address.
Do I have to login to MUNIRevs to see my alerts and reminders?
No. All alerts are emailed to your authenticated email address. When you login to the system, you will also see any open alerts that need to be addressed in your Action Center.
For Assistance, Contact
MUNIRevs Support
support@munirevs.com
(888) 751-1911
or
Deschutes County Tax Office
roomtax@deschutes.org
541-388-6540
When contacting MUNIRevs, be sure to include the jurisdiction (Deschutes County) and your account number in all emails or voicemails. This will help us assist you as promptly as possible. Thanks!
