This chapter shall be known as the "Transient Lodging Tax Ordinance of the City of The Dalles."
(Ord. 950; Ord. 24-1408, 11/25/2024; Ord. 26-1426, 3/9/2026)
As used in this chapter, except where the context indicates otherwise, the following terms (regardless of capitalization) and both their singular and plural and noun and verb forms (as applicable) mean the following:
means a provider or intermediary.
means a person or entity that facilitates the retail sale of transient lodging by connecting occupants with providers, either online or in any other manner.
means a hosting platform or any person (other than a provider) that facilitates the retail sale of transient lodging and:
Charges for occupancy of the transient lodging;
Collects the consideration charged for occupancy of the transient lodging; or
Receives a fee or commission and requires the provider to use a specified third-party entity to collect the consideration charged for occupancy of the transient lodging.
means the right to the use or possession of any space in transient lodging for dwelling, lodging, or sleeping purposes for less than 30 days.
means any individual who exercises occupancy or is entitled to occupancy in transient lodging for a period of 30 consecutive calendar days or less, counting portions of calendar days as full days.
means any individual, firm, partnership, joint venture, limited liability company, corporation, limited liability partnership, association, host, social club, fraternal organization, fraternity, sorority, public or private dormitory, joint stock company, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.
means a person that furnishes transient lodging.
means all non-optional consideration paid or payable by an occupant for the occupancy of space in transient lodging valued in money, goods, labor, credits, property, or other consideration. If a separate fee is charged for services, goods, or commodities and the fee is optional, that fee is not included in rent.
means the transient lodging tax.
means the Finance Director of the City of The Dalles, or their designee, which may include the Oregon Department of Revenue ("DOR"). If the City utilizes DOR as its Tax Administrator, the City will comply with ORS 305.620 in that it will follow DOR-adopted rules regarding the administration, collection, enforcement, and distribution of the tax.
means:
Hotel, motel, and inn dwelling units that are used for temporary overnight human occupancy;
Spaces used for overnight parking of recreational vehicles or placement of tents during periods of human occupancy; or
Dwelling units (including houses, duplexes, multi-plexes, houseboats, trailers, cabins, condominiums, apartment units, or other residential dwelling units, or portions of or rooms in any of those dwelling units) that are used for temporary human occupancy.
(Ord. 950; Ord. 91-1123; Ord. 92-1148; Ord. 17-1361; Ord. 20-1380; Ord. 24-1408, 11/25/2024; Ord. 26-1426, 3/9/2026)
A.
8% Transient Lodging Tax. For the privilege of occupancy in any transient lodging facility, on and after the effective date of the ordinance codified in this chapter, each occupant shall pay a tax in the amount of 8% of the rent. The occupant shall pay the tax with the rent to the collector. Tax amounts shall be rounded down to the nearest cent. The collector shall maintain records of all rent charged and tax payments received. If rent is paid in installments, a proportionate share of the tax shall be paid by the occupant to the collector with each installment unless the occupant pays the entire amount with the first payment. If for any reason the tax due is not paid to the collector, the Tax Administrator may require that such tax shall be paid directly to the Tax Administrator.
B.
Invoices. Bills, receipts, or invoices provided to occupants shall list the tax separately and must accurately state the amount of tax. All amounts listed as tax on invoices, bills, or receipts must be reported as tax and (after collection) are held in trust and must be turned over to the Tax Administrator, less the collection fee described in Section 8.04.150 (Collection Fee).
(Ord. 950; Ord. 84-1053; Ord. 92-1148; Ord. 94-1186; Ord. 02-1243; Ord. 17-1361; Ord. 24-1408, 11/25/2024; Ord. 26-1426, 3/9/2026)
A.
General. Every collector shall collect the tax at the time rent is paid, unless an exemption applies. For purposes of this section, if payment is by credit card, payment is made at the time credit card information is provided to the collector, regardless of when the collector ultimately receives credit for the transaction. While holding payment in trust for the City, a collector may commingle the tax proceeds with the collector's funds, but the collector is not the owner of tax proceeds, except that (when a return is filed) the collector becomes the owner of the collection fee authorized to be retained as described in Section 8.04.150 (Collection Fee). Collectors may choose to file returns and remit payment based on amounts accrued but not yet collected. The collector is liable for any tax that should have been collected from the occupant pursuant to this chapter except in cases of nonpayment of rent by such occupants.
B.
Administration. The Tax Administrator shall administer the provisions of this chapter and shall have the power to adopt rules and regulations not inconsistent with this chapter as may be necessary to aid in its enforcement. When the Tax Administrator is the City's Finance Director, the Finance Director acts under the supervision of the City Manager. If the City utilizes the DOR as the Tax Administrator pursuant to ORS 305.620, the Department shall administer the tax consistent with applicable Oregon law and administrative rules.
C.
Facility Information. Upon request of the City, collectors shall provide all physical addresses of their transient lodging facilities within the City limits and the name and mailing address of the general manager, agent, owner, host, or other responsible person for each such facility's collection of the tax.
(Ord. 950; Ord. 84-1053; Ord. 20-1380; Ord. 24-1408, 11/25/2024; Ord. 26-1426, 3/9/2026)
Providers who receive any portion of the rent for transient lodging and intermediaries are both collectors and are jointly and severally liable for the tax.
(Ord. 950; Ord. 17-1361; Ord. 20-1380; Ord. 24-1408, 11/25/2024; Ord. 26-1426, 3/9/2026)
No tax imposed under this chapter shall be imposed upon:
A.
Health Care Facilities. A dwelling unit in a hospital, health care facility, long-term care facility or any other facility that is licensed, registered or certified by the Oregon Department of Human Services or the Oregon Health Authority;
B.
Treatment Facilities. A dwelling unit in a facility providing treatment for drug or alcohol abuse or providing mental health treatment;
C.
Fewer than 30 Days Per Year. When DOR is the Tax Administrator, a dwelling unit used by members of the general public for temporary human occupancy for fewer than 30 days per year. The exemption granted under this subsection does not apply to a dwelling unit that is rented out as transient lodging using a platform of any kind provided in any manner by an intermediary;
D.
Government Contract Shelter. A dwelling unit, the consideration for which is funded through a contract with a government agency and the purpose of which is to provide emergency or temporary shelter;
E.
Nonprofit Facilities. A dwelling unit at a nonprofit youth or church camp, nonprofit conference center, or other nonprofit facility;
F.
Long-Term Stays. A dwelling unit that is leased or otherwise occupied by the same person for a consecutive period of 30 days or more during the year. The requirements of this subsection are satisfied even if the physical dwelling unit changes during the consecutive period if:
G.
Other Exemptions. A dwelling unit in all other cases where the collection of the tax is preempted by state or federal law.
(Ord. 950; Ord. 92-1148; Ord. 94-1185; Ord. 08-1296; Ord. 17-1361; Ord. 24-1408, 11/25/2024; Ord. 26-1426, 3/9/2026)
A.
Registration Required. Every person engaging or about to engage in business as a provider shall submit a completed registration form to the Tax Administrator within 15 calendar days after commencing business. The registration form shall require the provider to indicate the name of the business, any separate business addresses, and other information as the Tax Administrator may require to implement this Chapter. Providers who own or operate transient lodging facilities in the City shall provide the address of the lodging facility. The registration form shall be signed by the transient lodging provider. The Tax Administrator shall, within 15 days after registration, issue without charge a certificate of authority to the provider for their collection of the tax from the occupant. The provider's obligation to collect the tax is imposed once rent for transient lodging is paid, even if the registration form has not been filed or if the certificate has not been issued. If the rent transaction is facilitated online, the certificate of authority must be viewable by the occupant by clicking on a link to the certificate of authority at a reasonable place during the payment transaction.
B.
Certificates. Certificates shall be non-assignable and non-transferable and shall be surrendered to the Tax Administrator when the property or business is sold or transferred or when a transient lodging facility ceases to operate at the location specified in the registration form. Each certificate issued to a provider for a specific lodging facility shall be prominently displayed at the lodging facility and include:
1.
The name of the provider;
2.
The address of the transient lodging facility;
3.
The date the certificate was issued; and
4.
The following statement, verbatim: "This transient occupancy registration certificate signifies that the person named on the face hereof has fulfilled the requirements of the Transient Lodging Tax Ordinance of the City of The Dalles (The Dalles Municipal Code Chapter 8.04) by registering with the Tax Administrator for the purpose of collecting from occupants the transient lodging tax imposed by the City and remitting said tax to the Tax Administrator. The certificate does not authorize any person to conduct an unlawful business or to conduct any lawful business in an unlawful manner, or to operate a transient lodging facility without strictly complying with all local applicable laws, including, but not limited to, those requiring a permit from any board, commission, department, or office the City of The Dalles. This certificate does not constitute a permit."
C.
DOR Licensing. If the City utilizes DOR as the Tax Administrator pursuant to ORS 305.620, nothing in this Section 8.04.070 is intended to require DOR to issue certificates of authority or to impose a DOR licensing requirement. This Section 8.04.070 remains a City registration and certificate requirement administered by the City.
(Ord. 950; Ord. 17-1361; Ord. 20-1380; Ord. 24-1408, 11/25/2024; Ord. 26-1426, 3/9/2026)
A.
Tax Paid. The tax imposed by this chapter shall be paid by the occupant to the collector at the time that rent is paid. Subject only to Section 8.04.150 (Collection Fee), all amounts of such taxes collected by any collector are held in trust and due and payable to the Tax Administrator as provided in this subsection and are delinquent after the applicable due date. If the due date lands on a weekend or legal holiday, the due date is pushed to the following business day; provided, however, nothing in this chapter is intended to control or controls over the provisions of ORS 320.300 et seq., as may be amended or superseded, including ORS 320.347, as may be amended or superseded.
1.
When the Tax Administrator is the City's Finance Director, all amounts of such taxes collected by any collector are due and payable on a monthly basis on or before the 15th day of the following month.
2.
When DOR is the Tax Administrator, all amounts of such taxes collected by any collector are due and payable on a quarterly basis on or before the last day of the month following each calendar quarter or otherwise as required by DOR.
B.
Returns Required. On or before the applicable due date described in subsection A of this section, the collector shall file a return with the Tax Administrator for the preceding reporting period, reporting the amount of tax due with respect to all occupancy of transient lodging that ended during the reporting period to which the return relates. The return shall be filed in such form as the Tax Administrator may prescribe. Returns shall be made under penalties for false swearing.
C.
Return Content. Returns shall show gross rents collected, taxable rents, the total amount of tax due or collected for the period, the amount of any collection fee retained under Section 8.04.150 (Collection Fee), and the amount of exempt or excluded rents (if any), including the basis for any exemptions or exclusions.
D.
Delivery. The person required to file the return shall deliver the return, together with payment of the tax due, to the Tax Administrator at the appropriate office, either by personal delivery, by mail, or by electronic tax return filed through a reporting and payment portal furnished by the Tax Administrator or its designee. If the return is mailed, the postmark shall be considered the date of delivery.
E.
Extension. For good cause, the Tax Administrator may extend the time for filing any return or making payment of any tax for a period not to exceed 30 days. No further extension shall be granted except by the City Council. Any collector to whom an extension is granted shall pay interest at the rate of 3% per month on the amount of tax due without proration for a fraction of a month. If a return is not filed, and the tax and interest due is not paid by the end of the extension of time granted, then the interest shall become a part of the tax for computation of penalties described elsewhere in this chapter. If DOR is the Tax Administrator, any extension (and any interest associated with an extension) shall be administered as provided by applicable Oregon law and DOR administrative rules and procedures.
F.
Other Returns. The Tax Administrator, if they deem it necessary in order to ensure payment or facilitate collection by the City of the amount of taxes in any individual case, may require the filing of returns and the payment of the taxes owed on a periodic basis other than the monthly basis provided for in this chapter.
G.
Hosting Platform Returns. This subsection applies only when the Tax Administrator is the City's Finance Director and not DOR.
1.
Special Returns. Notwithstanding any other provision of this section, all amounts contemplated by this chapter that are collected by a hosting platform on behalf of a provider or providers and owed the City are held in trust and due and payable to the Tax Administrator on a quarterly basis on or before the last day of the month following the end of each calendar quarter. Such special returns shall be filed in such form as the Tax Administrator may prescribe; provided, however, such form shall require and hosting platforms shall submit:
a.
Each facility's physical address (including street number, street name, and unit number, if applicable) that the return purports to remit taxes on behalf of for a given return's reporting period; and
b.
The total amount of rent collected by the hosting platform at each facility during the return's reporting period.
2.
Notice. To the extent that disclosure of any of the information described in subsection G.1 of this section may conflict with a hosting platform's privacy policies or related terms of service, the hosting platforms shall obtain from each provider using their services to facilitate the retail sale of transient lodging lawful consent to provide the information described in subsection G.1 of this section. For purposes of this subsection, a hosting platform's obtaining of lawful consent includes, without limitation, advising or providing notice to its users that new or continuing use of the hosting platform to facilitate the retail sale of transient lodging constitutes consent to such disclosure. It shall not be a defense to a violation of subsection G.1 of this section that the hosting platform did not obtain consent.
3.
Privacy. All information submitted by a hosting platform to the City pursuant to subsection G.1 of this section shall be confidential, subject to ORS 192.355(4) and 192.355(18), and any applicable law as determined by the City Attorney consistent with the City's Public Records Policy. The confidentiality provisions described in Section 8.04.160.E shall apply, except that under Section 8.04.160.E.1, the Tax Administrator shall disclose information reported by a hosting platform only for the sole purpose of administering or enforcing any provision of this chapter.
4.
Special Violation. Notwithstanding any other provision of this chapter, a hosting platform that fails to submit a report in compliance with subsection G.1 of this section shall be liable for a civil penalty to be assessed once per reporting period for each qualifying listing for which any of the information required by subsection G.1 of this section is missing, incomplete, or inaccurate; provided, however, that civil penalty shall not be more than the greater of $1,500 or the total fees collected during the preceding year by the hosting platform for transactions related to the qualifying listing. The civil penalties described by this subsection G.4 may be recovered in a proceeding before the Municipal Court or any other court of competent jurisdiction.
H.
City-Administered Quarterly Filing Option. This subsection applies only when the Tax Administrator is the City's Finance Director and not DOR. Notwithstanding subsections A and B, the Tax Administrator may (by rule or written notice of general application) require collectors to file returns and remit the tax on a quarterly basis. If quarterly filing is required under this subsection, remittances and returns are due on or before the last day of the month following the end of each calendar quarter and are delinquent after that date. If the due date lands on a weekend or legal holiday, the due date is pushed to the following business day.
I.
DOR Filing Requirements. Notwithstanding any other provision of this Section 8.04.080, if DOR is the Tax Administrator, collectors shall file returns as required by DOR, and DOR may determine that certain taxpayers are not required to file returns consistent with DOR rules and procedures, including lodging providers renting fewer than 30 calendar days per year and providers that exclusively use an intermediary that collects and remits the tax on their behalf.
(Ord. 950; Ord. 91-1123; Ord. 10-1308; Ord. 24-1408, 11/25/2024; Ord. 26-1426, 3/9/2026)
A.
Original Delinquency. Any collector who has not been granted an extension of time for delivery of return and payment of tax due, and who fails to remit any tax imposed by this chapter prior to delinquency, shall pay a penalty of 10% of the amount of the tax due in addition to the amount of the tax. There is no grace period between the due date and the assessment of a penalty and interest: the day following the due date is considered to be the delinquent date.
B.
Continued Delinquency. Any collector who has not been granted an extension of time for delivery of return and payment of the tax due, and who has failed to pay any delinquent remittance on or before a period of 30 days following the date on which the remittance first became delinquent, shall pay a second delinquency penalty of 15% of the amount of the tax due, plus the amount of the tax and the 10% penalty first imposed.
C.
Fraud. If the Tax Administrator determines that the nonpayment of any amount due under this chapter is connected with fraudulent activity or the intent to evade its provisions, a penalty of 25% of the tax will be added in addition to the penalties stated in subsections A and B of this section and the interest as stated in subsection D of this section. This penalty is calculated on the entire amount due, including any penalties and interest previously assessed at the time of the calculations.
D.
Interest. In addition to the penalties imposed, any collector who fails to pay any tax imposed by this chapter will pay interest at the rate of 3% per month or fraction thereof without proration for portions of a month, on the amount of the tax due from the first day following the original due date. Interest will be compounded monthly until the amount due is paid in full.
E.
Penalties and Interest Merged with Tax. Every penalty imposed and such interest as accrues under the provisions of this section will be merged with, and become part of, the tax required to be paid. If delinquency continues, requiring additional penalty and interest calculations, previously assessed penalty and interest are added to the tax due. This amount becomes the new base for calculating new penalty and interest amounts. This merging continues each month until the full balance is paid.
(Ord. 950; Ord. 10-1308; Ord. 17-1361; Ord. 24-1408, 11/25/2024; Ord. 26-1426, 3/9/2026)
A.
Deficiency Determination. If the Tax Administrator determines that a tax return required by this chapter is incorrect, they may compute and determine the amount required to be paid upon the basis of the facts contained in the return, or upon the basis of any relevant information within their possession or that may come into their possession. One or more deficiency determinations may be made of the amount due for one or more periods, and the amount so determined shall be due and payable within 10 business days after service of notice as herein provided, after which the amount determined is delinquent. Penalties on deficiencies shall be applied as set forth in Section 8.04.090 (Penalties and Interest).
1.
In making a deficiency determination, the Tax Administrator may offset overpayment, if any, which may have been previously made, against any underpayment for a subsequent period or periods, or against penalties, and interest, on the underpayment. The interest on underpayments shall be computed in the manner set forth in Section 8.04.090 (Penalties and Interest).
2.
The Tax Administrator shall give to the collector a written notice of their determination. The notice may be served personally or by mail. If by mail, the notice shall be addressed to the provider at their address as it appears in the records of the Tax Administrator. In case of service by mail of any notice required by this chapter, the service is complete at the time of deposit in the United States Post Office.
3.
Except in the case of fraud, the intent to evade this chapter or rules and regulations promulgated therefrom, every deficiency determination shall be made and notice thereof mailed by the latter of within three years after the last day of the month following the close of the reporting period for which the deficiency is proposed to be determined or within three years after the return is filed.
4.
Any deficiency determination shall become due and payable immediately upon service of notice and shall become final within 10 days after the Tax Administrator has given notice thereof; provided, however, the collector may petition for redemption and refund if the petition is filed before the determination becomes final as herein provided.
B.
Fraud and Evasion. If any collector shall fail or refuse to collect the tax or to make, within the time provided in this chapter, any report and/or remittance of tax or any portion thereof required by this chapter, or makes a fraudulent return or otherwise willfully attempts to evade this chapter, the Tax Administrator shall proceed in such manner as they may deem best to obtain facts and information on which to base an estimate of the tax due. If the Tax Administrator determines the tax due from any collector who has failed or refused to collect the same and to report and remit said tax, they shall proceed to determine and assess against such collector the tax, interest, and penalties provided for by this chapter. If such determination is made, the Tax Administrator shall give a notice in the manner aforesaid of the amount so assessed. Such determination and notice shall be made and mailed within three years after discovery by the Tax Administrator of any fraud, intent to evade, or failure or refusal to collect said tax, or failure to file a required return. Any determination shall become due and payable immediately upon delivery of notice and shall become final within 10 days after the Tax Administrator has given notice thereof; provided, however, the collector may petition for redemption and refund if the petition is filed before the determination becomes final as herein provided.
C.
Collector Delay. If the Tax Administrator believes that the collection of any tax or any amount of tax required to be collected and paid to the City will be jeopardized by delay, or if any determination will be jeopardized by delay, they shall thereupon make a determination of the tax or amount of tax required to be collected, noting the fact upon the determination. The amount so determined as herein provided shall be immediately due and payable, and the collector shall immediately pay the determined amount to the Tax Administrator after service of notice thereof. The collector may, however, petition, after payment is made, for redemption and refund of the determination, if the petition is filed within 10 days from the date of service of notice by the Tax Administrator.
(Ord. 950; Ord. 17-1361; Ord. 20-1380; Ord. 24-1408, 11/25/2024; Ord. 26-1426, 3/9/2026)
A.
Timely Petitions. Any person against whom a determination is made under Section 8.04.100 (Deficiency Determinations) may petition the Tax Administrator for a redetermination and redemption and refund within 10 business days of service of notice of that determination, or the determination becomes final after that time.
B.
Hearing. If a petition for redetermination and refund is filed within the allowable period, the Tax Administrator shall reconsider the determination, and (if the person has so requested in that petition) shall grant the person an oral hearing and shall give them 20 business days' notice of the time and place of the hearing. The Tax Administrator may continue the hearing from time to time as may be necessary.
C.
Adjustments. The Tax Administrator may decrease or increase the amount of the determinations as a result of the hearing. If an increase is determined, the increased amount is due 10 business days after service of notice of the Tax Administrator's redetermination decision.
D.
Appeal. The order or decision of the Tax Administrator upon a petition for determination and redemption and refund becomes final 10 days after service upon the petitioner of notice thereof, unless appeal of such order or a decision is filed with the City Council within the 10 days after service of such notice.
E.
Prepayment. When the Tax Administrator is the City's Finance Director, no petition for redetermination of redemption and refund or appeal therefrom shall be effective for any purpose unless the collector has first complied with the payment provisions hereof. When DOR is the Tax Administrator, a petition for redetermination and any appeal is not conditioned on prepayment of the amount determined.
(Ord. 950; Ord. 24-1408, 11/25/2024; Ord. 26-1426, 3/9/2026)
A.
Security. The Tax Administrator, whenever they deem it necessary to ensure compliance with this Chapter, may require any collector to deposit with the City's Finance Department such security in the form of cash, bond, or other security as the Tax Administrator determines. The amount of the security shall be fixed by the Tax Administrator but shall not be greater than $15,000. The amount of the security may be decreased by the Tax Administrator upon a showing of good cause by the collector.
B.
Action Authorized. At any time within three years after any tax or any amount of tax required to be collected becomes due and payable, or at any time within three years after any determination becomes final, the Tax Administrator, or the Tax Administrator's designee, may bring an action in the courts of this state, or any other state, or of the United States, in the name of the City, to collect the amount delinquent, together with penalties and interest.
(Ord. 950; Ord. 24-1408, 11/25/2024; Ord. 26-1426, 3/9/2026)
A.
Lien Authorized. Any delinquency for the tax imposed by this chapter (together with the interest and penalties herein provided and the filing, recording, and advertising costs incurred by the City when the same becomes delinquent) shall be a lien in favor of the City of The Dalles upon all property and rights to property, whether real or personal, used in or occupied by the transient lodging facility within the City. The lien shall arise at the time of the Tax Administrator's recording and shall continue until the liability for the tax, together with interest, penalties, and costs, is satisfied. The lien shall have priority over all liens and encumbrances of any character except as provided by The Dalles Municipal Code or state or federal law, from the date of its recording with the Wasco County Clerk or on the City's electronic lien docket.
B.
Notice and Recording. The Tax Administrator shall record and notice a lien on tangible personal property with the Wasco County Clerk. The Tax Administrator shall record and notice a lien on real property on the City's electronic lien docket. A copy of the notice of claim of lien set forth herein shall be sent to the provider of the transient lodging facility and the owner of the chattel (if different from the provider of the transient lodging facility) by certified mail at the last known address.
C.
Foreclosure. The property subject to the lien, if the lien has been recorded, may be foreclosed on and the property sold as necessary to discharge the lien and in the following manner: personal property subject to the lien may be foreclosed in the manner specified in ORS Chapter 87 for nonpossessory chattel liens; real property subject to the lien may be foreclosed in the manner specified in ORS 223.505 through 223.595, or as otherwise consistent with the practices used for foreclosing other liens on the City's electronic lien docket.
D.
Other Moneys and Attorney Fees. In a proceeding to foreclose the lien, the court shall, upon entering judgment, allow as part of the lien the moneys paid for the filing or recording of the lien. The court shall also allow reasonable attorney fees at trial and on appeal to the prevailing party.
E.
Release and Satisfaction. Any lien for taxes as shown on the records of the Wasco County Clerk or the City's electronic lien docket shall, upon the payment of all taxes, penalties, and interest thereon, be released by the Tax Administrator when the full amount determined to be due has been paid to the City and the operator or person making the payment shall receive a receipt therefor stating the full amount of taxes, penalties, and interest thereon have been paid and the lien is thereby released and the record of the lien is satisfied.
(Ord. 17-1361; Ord. 20-1380; Ord. 24-1408, 11/25/2024; Ord. 26-1426, 3/9/2026)
A.
Refunds by City to Collector. If the collector remits more tax, penalty, or interest than is due, the collector may file a claim in writing stating the facts relating to the claim within three years from the date of remittance. If the claim is approved by the Tax Administrator, the excess amount shall be either refunded or credited on any amount due from the collector.
B.
Refunds by City to Occupant. A collector may file a claim for refund by filing a claim in writing within three years of payment providing the facts relating to the claim for refund. If the Tax Administrator determines the tax was collected and remitted to the City and the occupant was not required to pay the tax or overpaid, the City shall issue a refund to the occupant.
C.
Refunds by Collector to Occupant. If an occupant has paid tax to a collector but stays a total of 30 or more consecutive days in the same transient lodging facility, the collector shall refund to the occupant any tax collected for any portion of the continuous stay. The collector shall account for the collection and refund to the Tax Administrator. If the collector has remitted the tax prior to the refund or credit to the occupant, the collector shall be entitled to a corresponding refund or offset if the claim for refund is filed within three years from the date of collection.
D.
Burden of Proof. The person claiming the refund shall have the burden of proving the facts establishing the basis for the refund.
(Ord. 950; Ord. 24-1408, 11/25/2024; Ord. 26-1426, 3/9/2026)
Every collector liable for the collection and remittance of the tax imposed by this chapter may withhold, as a collector reimbursement charge, 5% of all collected local transient lodging tax revenues to cover the collector's expense in the collection and remittance of the tax. If a transient lodging facility has multiple operators, they are not entitled to retain additional fees.
(Ord. 950; Ord. 20-1380; Ord. 24-1408, 11/25/2024; Ord. 26-1426, 3/9/2026)
A.
Tourist Promotion Fund. A special fund called "the tourist promotion fund" shall be established and maintained for the purpose of promoting tourism within the City of The Dalles. All money received by the City from the tax shall be deposited into that fund. At least annually, the Tax Administrator shall transfer from the tourist promotion fund to the General Fund all amounts not required by Oregon law to remain in the tourist promotion fund, and the amount retained in that fund may not exceed 55.4% of all money received by the City from the tax unless state or federal law requires otherwise.
B.
Records Required from Providers. Every provider shall keep records of each transaction involving rent and/or collection of the tax. All such records shall be retained by the provider for at least three years and six months.
C.
Examination of Records. The Tax Administrator or designee may examine, during normal business hours, all records relating to receipt of rent, tax, and remittance of tax. The Tax Administrator or designee may investigate the business of the collector in order to verify the accuracy of any return made, or (if no return is made) to ascertain and determine the amount required to be paid.
D.
Authority of Tax Administrator. The Tax Administrator shall have the power to enforce this chapter, conduct audits on an annual basis, and to adopt rules, regulations, and forms consistent with this chapter. Rules and regulations of general application shall be mailed to all registered providers. The Tax Administrator may also issue written interpretations if requested by a collector; with respect to such a collector to whom such an interpretation is issued, the City will act consistently with that interpretation until it is withdrawn and the City shall provide 30 days' written notice of withdrawal of an interpretation to that collector.
E.
Confidential Character of Information Obtained. Neither the Tax Administrator nor any person having an administrative or clerical duty under the provisions of this chapter shall disclose in any manner any information concerning the business affairs and operations of a collector obtained through an investigation of any person subject to the provisions of this chapter, or disclose the amount or source of income, profits, losses, expenditures or any particulars thereof, set forth in any statement or application, or permit any statement or application or financial record to be examined by any person; provided, however, nothing in this subsection shall be construed to prevent:
1.
The disclosure to or the examination of records and equipment by another City of The Dalles official, employee, or agent for collection of taxes for the sole purpose of administering or enforcing any provision of this chapter (or collecting taxes imposed hereunder) or other chapters of The Dalles Municipal Code;
2.
The disclosure of information to the collector and their agents;
3.
The disclosure of the names and addresses of any persons to whom certificates of authority have been issued;
4.
The disclosure of general statistics regarding taxes collected or business done in the City;
(Ord. 950; Ord. 91-1123; Ord. 17-1361; Ord. 20-1380; Ord. 24-1408, 11/25/2024; Ord. 26-1426, 3/9/2026)
If DOR is the Tax Administrator, all appeals shall be filed in the Oregon Tax Court as provided in ORS 305.620. In all other cases, any person aggrieved by any decision of the Tax Administrator may appeal to the City Council of the City of The Dalles by filing a notice of appeal with the Tax Administrator within 10 days of the delivery of the Tax Administrator's decision. The Tax Administrator's decision can be served personally or by mail. Personal service shall be considered complete on the date of delivery. Service by mail shall be considered complete at the time of deposit in the United States Post Office. The Tax Administrator shall transmit the notice of appeal, together with the file of said appealed matter, to the City Council, which shall fix a time and place for hearing such appeal. The City Council shall give the appellant not less than 10 days' written notice of the time and place of hearing of said appealed matter. The City Council's decision shall be final when reduced to writing and mailed to the appellant and all amounts due must be paid within 10 days of such mailing.
(Ord. 950; Ord. 91-1123; Ord. 24-1408, 11/25/2024; Ord. 26-1426, 3/9/2026)
If any section, subsection, paragraph, sentence, clause, or phrase of this chapter, or any part thereof, is for any reason held to be unconstitutional (or otherwise invalid), such decision shall not impact the validity of the remaining portions of this chapter or any part thereof.
(Ord. 950; Ord. 24-1408, 11/25/2024; Ord. 26-1426, 3/9/2026)
It is unlawful for any person so required to fail or refuse to register as required by this chapter, or to furnish any return required to be made, or fail or refuse to furnish a supplemental return or other data required by the Tax Administrator or to render a false or fraudulent return. No person required to make, render, sign, or verify any report shall make any false or fraudulent report with intent to defeat or evade the determination of any amount due required by this chapter.
(Ord. 950; Ord. 24-1408, 11/25/2024; Ord. 26-1426, 3/9/2026)
A.
Willful Violations. Any person willfully violating any of the provisions of this chapter shall be guilty of a misdemeanor punishable therefor by a fine of not more than $500 per violation, or by imprisonment for not more than six months, or by both such fine and imprisonment.
B.
Other Violations. Any violation of this chapter is a Class A civil violation.
C.
Continuing Violations. Each day a violation remains uncured after the City provides notice of such violation is a separate violation.
(Ord. 950; Ord. 24-1408, 11/25/2024; Ord. 26-1426, 3/9/2026)
An intermediary may collect a fee in connection with a transient lodging facility only when that transient lodging facility is lawfully registered with and possesses a certificate of authority from the City pursuant to Section 8.04.070 (Registration and Certificates) at the time the transient lodging facility is occupied.
(Ord. 20-1380; Ord. 24-1408, 11/25/2024; Ord. 26-1426, 3/9/2026)