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Every person engaging or about to engage in business as an operator shall provide a completed registration form to the Tax Administrator within 15 calendar days after commencing business. The registration form shall require the operator to provide the name of the business, any separate business address, and other information as the Tax Administrator may require. Operators who own or operate lodging facilities in Bend shall provide the address of the lodging facility. The registration form shall be signed by the operator. The Tax Administrator shall, within 15 days after registration, issue without charge a certificate of authority to collect the tax. The obligation to collect the tax is imposed once rent for a room is paid, even if the registration form has not been filed or if the certificate has not been issued. Operators who function as transient lodging intermediaries as that term is defined by State law are not required to register if they have and comply with tax collection and remission agreements with all entities within the City of Bend for whom they rent rooms.

Certificates shall be nonassignable and nontransferable, and shall be surrendered to the Tax Administrator when the business is sold or transferred or when a lodging facility ceases to operate at the location specified in the registration form. Each certificate issued to an operator for a specific lodging facility shall be prominently displayed at the lodging facility and include:

A. The name of the operator;

B. The address of the lodging facility;

C. The date the certificate was issued;

D. The certificate number as assigned by the Tax Administrator. [Ord. NS-2410, 2021; Ord. NS-2253, 2015; Ord. NS-2163, 2011]