A. Effective June 1, 2015, each occupant shall pay a tax in the amount of 10.4 percent of the rent. The occupant shall pay the room tax with the rent payment. Tax amounts shall be rounded down to the nearest cent. The operator shall maintain records of all rent charged and room tax payments received. The amount of the room tax shall be stated separately from rent or any other charges on all receipts or invoices issued by the operator. If rent is paid in installments a proportionate share of the room tax shall be paid by the occupant to the operator with each installment unless the operator pays the entire amount with the first payment.

B. Bills and invoices provided to occupants shall list the City of Bend room tax separately and must accurately state the amount of room tax. All amounts listed as room tax on invoices or bills must be reported as room tax and, after collection, must be turned over to the City, less the five percent administrative charge. [Ord. NS-2410, 2021; Ord. NS-2253, 2015; Ord. NS-2218, 2014; Ord. NS-2173, 2011; Ord. NS-2163, 2011]