Transient Room Tax

Any person engaging or about to engage in business as an operator of a hotel in the city shall register with City by completing a business license form.

Definitions:
"Person" means any individual, firm, fraternity, sorority, public or private dormitory, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any group or combination acting as a unit.

 "Hotel" means any structure, or any portion of any structure which is occupied or intended or designed for transient occupancy for thirty (30) days or less, for dwelling, lodging, or sleeping purposes, and includes any hotel, inn, tourist home or house, motel, studio hotel, bachelor hotel, lodging house, mobile, manufactured, or modular homes, condominiums, public or private dormitory, fraternity, sorority, public or private club, space in mobile home parks, trailer parks, recreational vehicle parks, or similar structure or portion thereof so occupied, provided such occupancy is for less than a thirty (30) day period.

"Operator" means the person who is proprietor of the hotel in any capacity.

For more detailed information see the City of Sisters Municipal Code, Chapter 3.04 - Transient Room Tax.

TAX

The City imposes a 8% tax on the taxable gross rent collected per month.

REPORTING

Each operator is required to submit a transient room tax report (pdf) on a monthly basis. 

DUE DATES

The monthly report and tax are due and payable on or before the fifteenth (15th) of the month following each month’s collection.

PENALTY AND INTEREST

Penalty:
Delinquency. Any operator who fails to remit any tax imposed by the last day of the month of tax due shall pay a penalty of ten (10) percent of the of tax due in addition to the amount of the tax due.

Continued Delinquency. Any operator who fails to pay any delinquent remittance on or before a period of thirty (30) days following the first delinquency, shall pay a second (2nd) delinquency penalty of fifteen (15) percent of the amount of the tax due plus the amount of the tax and the ten (10) percent penalty first imposed.

Interest:
In addition to the penalties imposed, any operator who fails to remit any tax imposed shall pay interest at the rate of one-half (1/2) of one (1) percent per month on the amount of tax due from the date on which the remittance first became delinquent until paid.

AUDIT

Any operator is subject to a random audit by written notification from the City of Sisters; which means the examination of records, books and papers relating to room sales in order to investigate the accuracy of any return made or if no return is made by the operator, to ascertain and determine the amount required to the be paid.

CONTACT:

For more information or questions; contact :  Lisa Young at lyoung@ci.sisters.or.us or call (541)323-5204 or Lynne Fujita-Conrads at lconrads@ci.sisters.or.us or call (541) 323-5222.

Office hours 8:00 a.m. to 5:00 p.m.