Washington County - Transient Room Tax INTERGOVERNMENTAL AGREEMENT
Transient Room Tax
This Agreement is entered into by and.between Washington County, a political subdivision of
the State of Oregon(County)and the City of ,a municipal corporation
(City).
WHEREAS:
— - -- 1: Washington County Code Chapter 3.08, the "Transient Room Tax" is a county-
wide tax on hotel-motel occupancy.;
2. Chapter 3.08.170 provides that tax receipts allocable to hotels and motels in a city
may be shared with the city,provided.the city adopts a resolution declaring that, in lieu of
adoption of its own tax,it agrees to certain terms of Chapter 3.08; and
3. City, by Resolution No. ,has so declared and the parties desire to enter into an
Agreement to implement the terms of Chapter 3.08;now,therefore, it is
AGREED:
1. City, in lieu of adopting its own transient room tax,and in consideration of an
allocation of tax receipts arising from hotels and motels in City,hereby consents to the
following:
a. The administration and enforcement of the transient room tax shall remain
with Washington County, acting by and through its Director of Support Services;
b. The total amount of transient room tax imposed in City shall not exceed
nine percent(9%)of the rent as provided in Section 3.08.080 of the County Code; and
C. The amount distributed to City shall be calculated as provided for in
Section 3.08.170 C. of the County Code.
2. County shall calculate the-amount, if any due to City in accordance with Section
3.08.170 C and shall distribute any amount due.to City within 30 days of receipt of the taxes.
3. County and City,by and through their respective finance officers shall cooperate
in ensuring that the tax is effectively and efficiently enforced within City. Each party shall give
the other immediate written notice of any action or suit filed or any claim made against that party
that may result in litigation in any way related to this Agreement.
INTERGOVERNMENTAL AGREEMENT
Transient Room Tax Page two
4. This Agreement maybe terminated by either party upon 30 days written notice.
.Any amounts due City for receipts,prior°to the effective date of termination shall be paid within
30 days of termination.
5. Each,party shall comply with all applicable federal,state and local laws;and rules
and regulations on non-discrimination in employmentbecause of race;color,ancestry,, national
__--origin,_religion,-sex,sexual orientation,marital status,age,medical condition or disability.
6. This writing isintended both as the final expression of the Agreement between the
- parties with respect to the included terms and as.a complete and exclusive statement of the terms of
the Agreement.
WHEREAS, all the aforementioned is hereby agreed upon by the parties and executed by the
duly authorized signatures below.
CITY OF l.i qar c1
Signature Dat —
Printed Name Title
Address: V d
^Tan C,� g7aa3
WASHINGTON COUNTY
Signature Date
Printed Name Title
Address: 155 N First Avenue; MS 25;334 Public Services Building
Hillsboro OR 97,124
CITY OF TIGARD, OREGON
TIGARD CITY COUNCIL
RESOLUTION NO. 06-,(p
A RESOLUTION OF THE CITY OF TIGARD DECLARING AGREEMENT WITH
WASHINGTON COUNTY CODE SECTION 3.08.170.B, IN ORDER THAT AN
INTERGOVERNMENTAL AGREEMENT MAY BE ENTERED INTO BETWEEN THE
CITY OF TIGARD AND WASHINGTON COUNTY FOR THE PURPOSE OF SHARING
TRANSIENT ROOM TAX REVENUES
WHEREAS, the Washington County Transient Room Tax has existed since 1985 and is authorized by
County Code section 3.08; and
WHEREAS, In May 2006 the voters of Washington County approved a two-percentage point increase
in the tax, bringing the rate to 9%; and
WHEREAS, this increase is dedicated to promoting tourism within Washington County; and
WHEREAS, this change effects the distribution formula in effect prior to the rate increase and thus
requires that the related Intergovernmental Agreement in effect between the City of Tigard and
Washington County be updated.
NOW,THEREFORE,BE IT RESOLVED by the Tigard City Council that:
SECTION 1: In lieu of adopting a City of Tigard transient room tax, and for the purpose of
entering into an agreement with Washington County to receive distributions of
receipts from the County Transient Room Tax in a manner provided by
Washington County Code section 3.08, the City Council of the City of Tigard
hereby agrees as follows:
a. That the administration and enforcement of such tax shall remain with the
Director of the Support Services Department for the county;
b. That the total transient room tax imposed within the city shall not exceed
nine percent of the rent as provided in section 3.08.080 of the Washington
County Code.
SECTION 2: The City Manager is authorized to execute an Intergovernmental Agreement
between the City and County, substantially in the form attached to this resolution,
for the above stated purpose.
SECTION 3: This resolution is effective immediately upon passage.
RESOLUTION NO. 06-
Page 1
PASSED: This day o 2006.
i
Mayor ity of Tigard
ATTEST:
City Recorder- City of Tigard
i
Certified to be a tare copy of the Original on frle at City of
Ti ga ity Hall. a
By lU)
City FZecorder,City of Tigard Date
RESOLUTION NO. 06- �p
Page 2
10/18/2006 CITY OF TIGARD Page 1 of 1
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Doc. ReT. o e DOC. Data item Ret. Action o e 115riet Description Ret7 o e
Cont. Date Exp. Date Name Referred to File Reference# Security Class
Abstract Keywords
JERREE LEWIS
INTERGOVERNMENTAL AGREEMENT BETWEEN CITY OF WASHINGTON COUNTY
TIGARD AND WASHINGTON COUNTY FOR THE PURPOSE OF IGA
SHARING TRANSIENT ROOM TAX REVENUES. RESOLUTION INTERGOVERNMENTAL AGREEMENT
NO. 06-56 DECLARED AGREEMENT WITH WASHINGTON TRANSIENT ROOM TAX
COUNTY CODE SECTION 3.08.170.13, IN ORDER THAT AN HOTEL
INTERGOVERNMENTAL AGREEMENT MAY BE ENTERED INTO MOTEL
BETWEEN THE CITY OF TIGARD AND WASHINGTON COUNTY RESOLUTION NO. 06-56
FOR THE PURPOSE OF SHARING TRANSIENT ROOM TAX
REVENUES 06-56
—————————————————————————————————————————————————
Total Items Printed: 1
AGREEMENT
THIS AGREEMENT made and entered into as of $€V_ J, 1975,
by and between the.City of Tigard, a municipal corporation of the State of
Oregon, hereinafter referred to as "City". and Washington County, apolitical
subdivision of the State of Oregon, hereinafter referred to as "County".
WITNESSETH:.
RECITALS:
It appearing to the parties that, pursuant to Section 16H of the Transient
Room Tax Ordinance of Washington County, there is provided. a means for tax
effort sharing whereby a city might share. in the receipts of this tax which
are collected within its corporate limits; and
It appearing to the parties that the City of Tigard by Resolution No. 75-A$
has stated that in lieu of utilizing its own transient room tax ordinance, it
agrees:
1. That the sole transient room tax existing within the corporate limits
of City shall be the Transient Room Tax of Washington County as
administered by the Director of Finance and Administration of
Washington County; and
2. The total transient room tax imposed within the corporate limits of _
City shall not exceed 5% of the rent as .provided in Section 3 of the
aforesaid Ordinance.
and
It appearing to the parties, that it is now appropriate that an agreement.
be entered into pursuant to Section 16H of the Transient Room, Tax Ordinance of
Washington County; and
It appearing to the- parties --that such an agreement is provided by .the
terms of ORS 190.003 through 190.030;
NOW, THEREFORE, it- is agreed as follows:
City .agrees to abide by the provisions of Section '1614 of .,the Transient Room
Tax-Ordinance of 'Washington County for the Life -of this-'agreement.
County agrees to distribute to City , those receipts provided for pursuant
to Section 16(H) (3) of: the `Transient Room Tax'Ordinance---of- Washington -County.
This .agreement. shall be effective immediately upon execution by. the City
and the County, and may, be terminated upon 90 days notice by either party.
Made and entered into this day.of 7 25E �2_ , 1975.
_2_
CITY COUNCIL
City of Tigard
Mayor
City Recorder
Made and Entered into this dayof Arn 1975.
APPROVED WASHINGTON COUNTY BOARD 0 OUNTY COMMISSIONERS
BOARD OF COMMISSIONERS FOR W H '
GTON NTY, OREGON
MINUTE ORDER#...
......
DATE / -:a..�� 1.7.r .......................
.�
BY.. �� .. Cha an
CLERK OF T BOARD
JROVCED�A ►O R R ording S retary
t C my Counsel
a •:-ington County, Ore.
13
CITY OF TIGARD, OREGON'
RESOLUTION No. 75- u4
A RESOLUTION OF THE CITY OF TIGARD, OREGON RELATING TO THE ADOPTION OF A ,
TRANSIENT ROOM TAX AND DECLARING AGREEMENT WITH CERTAIN PROVISIONS OF
WASHINGTON COUNTY ORDINANCE No. 110, AS AMENDED, IN ORDER THAT AN AGREEMENT
WITH WASHINGTON COUNTY MAY BE ENTERED INTO FOR .THE PURPOSE OF 'SHARING
REVENUES DERIVED FROM THE WASHINGTON COUNTYTTRANSI$NT ROOM TAX.
WHEREAS, Washington County. has adopted a transient room tax; and
WHEREAS, Washington County has made provision for distributing a
portion of the receipts from said tax upon the declaration .by a city of
agreement to certain provisions relating to administration, enforcement and
limitation of amount of said tax; and
WHEREAS, the City of Tigard$ in lieu of adopting its own transient
room tax, determines to agree to the required conditions for receiving a
portion of the Washington County tax collected within the City limits of
Tigard.
NOW, THEREFORE,
BE IT RESOLVED by the City Council of Tigard, Oregon that;
Section 1: In lieu of adopting a City of Tigard transient room .tax and for the
purpose of entering into an agreement with Washington County to
receive distribution of receipts from the County transient room
tax 3n the manner provided by Washington County Ordinance No.. 110,
as amended, and in particular subsection 16H thereof., the City
Council of Tigard, Oregon hereby agrees as follows:
(a) That-the administration and enforcement of such tax-will-remain
with the Director; and
(b) That the total transient room tax imposed within the City shall
not exceed 5% of the rent as provided'-in subsection 3 of
Section 16H of Ordinance No. 110 as amended.
Section 2: The Mayor and City Recorder are -hereby authorized to execute "an .
agreement _with Washington County--for -the above-stated purposes.
Section 3: This Resolution shall become effective immediately 'upon passage and. T
staff- is .instructed =to expedite: the consummation of the- necessary
agreement in order that receipts :from _the -transient room-tax may
accrue to the benefit of the citizens of Tigard at the earliest
possible date.
PASSED: This day of `j�AJPPI , 1975.
Mayor - City of Tigard
ATTEST.
Recorder - City ofT, and
Rr4znT:TTT.TnN M- 7S_ d�
.4TI
1 IN THE BOARD OF COUNTY COMMISS'IO14ERb
2 FOR WASHINGTON COUNTY, OREGON !
,Pri cCTOR
An Ordinance Amending the Transient
ORDINANCE NO. 151 Room Tax Ordinance of Washington
4 County and Repealing Ordinance No. 146
of Washington County.
5
The Board of County Commissioners of Washington County,
6.
Oregon, ordains:
7
SEC;ION 1.
A. The Board of Coulnty Commissioners of Washington County,
9
Oregon, recognizing that the "Transient Room Tax Ordinance
10
of Washington County, " Ordinance No. 110, enacted on
11
June 20, 1972, and as amended by Ordinance No. 114, i
12
enacted July 11, 1972, and Ordinance No. 146, .enacted
13
March 26, 1974, is in need of periodic revision and
14
amendment -to improve the effect of such ordinance and to
15
facilitate collection and distribution features and, other
16
matters pertaining to such ordinance, does hereby determine
17
the necessity of amending the Transient. Room Tax Ordinance
18
of Washington County as hereinafter more particularly
19
described.
20
B. The Board further determines and takes public notice
21
that this Board has initiated these amendments to. produce
22
greater City-County cooperation and foster greater tax
W 23
a
o efforts by local governments throughout Washington County.
0 24
SECTION 2.
25
The Transient Room Tax Ordinance of Washington County,
26
Page
I Ordinance No. 110, adopted by the Board of County Commissioners
2 of Washington County on June 20, 1972, and as amended by
3 Ordinance No. 114 on July 11, 1972 and Ordinance No. 146,
4 enacted March 26, 1974, is. by this ordinance, amended pursuant
5 to the Charter of 1,7ashington' County as follows, said amendments
6 to become effective on the effective date of this ordinance,
7 to wit:
8 Add Section 16 (H) to read:
9 "16H. Tax Effort Sharing
10 1. If a city, located in whole or in part within
Washington County, adopts a resolution- declaring
11 that, in lieu of adoption of its own transient
room tax ordinance, it shall agree to the provisions
12 of paragraph (2) of this subsection, the Board shall
enter into an agreement with the city to distribute
13 the tax receipts allocable for hotels within such
city in the manner provided by paragraph (3) of this
14 subsection.
15 2. The agreement provided for in paragraph (1) shall
provide:
16
a. That the administration and enforcement of .such
17 tax shall remain with the Director.
18 b. That the total transient room tax imposed within
the city shall not exceed 5% of the rent as
19 provided in Section 3 of this ordinance.
Z 20 3. . The amount to be distributed to a city which adopts
an agreement pursuant to this subsection shall be as
Z; 21 follows: From the total net tax due from hotels
°a within such city, the collection fee provided for by
Z� 22 Subsection E of this section and the permissive use
Q0 of transient room tax funds provided for by
3w 23 Subsection F of this section shall be deducted..
J° Fifty percent of the end product of the foregoing
WO 24 shall then be distributed to the city within thirty
Zm days of receipt of the taxes imposed by this ordinance
V J 25
J
y= by the Director.
26
0
V
Page 2
O 1ti 4'
1 SECTION 3.
2 Ordinance No. 146 of Washington County, entitled
3 "An Ordinance Amending the Transient Room Tax Ordinance of
4 Washington County" , enacted by this Board on March 26, 1974,
5 is repealed on the effective date of this ordinance.
6 ENACTED this day of 1974, being the
i
7 date of the reading and the. public hearing
8 before the Board of County Commissioners for Washington County,
9 Oregon. j
10 BOARD OF COUNTY COMMISSIONERS
FOR WASHINGTON COUNTY,. OREGON .
11 ..
12 Chairman
13
14 Recording Secretary
Reading Public Hearing
15
16 First
Second
17
Third
18
19 Other
20 Vote Aye
21 Nay
Recording Secretary
22
23
24 Date
25
26 .;
Page 3
•- J.-. .i; - .. ��� !�-) Gam'�- t,.[i'(_ /
WASHINGTO'N COUNTY
Inter-Depart merit Correspondence.
Date September 12, .1975
To IVSD
' Board of Commissioners
Od
From Director of Finance and Administration
CITY OF TIGARD
Subject Agreement for Transient Room Tax Sharing with City of Tigard
Attached please find:
1 . A letter from Tigard City Administrator requesting approval (,fan
agreement-between Washington County and the City of Tigard for
sharing certain receipts from the Washington County Hotel-Motel
Tax Ordinance.
2. A resolution of the Tigard City Council making the assurances
required by 16 H of the County's Ordinance (i.e. that the Director
of Finance and Administration will administer the ordinance and
the City will not enact its own Hotel Motel Tax Ordinance) .
3. Two copies of an agreement as provided by the County's Ordinance
by which, in return for the assurances provided for in
paragraph (2) above, Washington County will share 50% of the net
Hotel-Motel tax receipts collected inside the City of Tigard with
the City.
All of the above are in conformity with the County's Hotel-Motel Tax
Ordinance
It is recommended that the Board authorize the chairman to sign the
attached agreement`•to be effective October 1 , 1975.
FOL:ml
cc: Bruce Clark, City Administrator, Tigard
CAO
County Counsel
APPROVED WASHINGTON COUNT"
Attach: 3 BOARD OF COMMISSIONERS
MINUTE ORDER#r....:�5.s�4 ........•...
GG
DATE.....7.7r7:.�.... ;74........................................
BY................ o 1-wn Johansen ..............®
..........................................
CLERK OF THE BOARD
September 9, 1975
Dan,To:tter, County Admini s�tra tar.'.
Washington County Courthouoe,
'Hillsboro, Oregon 97123.
Dear Dan:
Enclosed,.herewith is one copy of. a -resolution passed by City Council-
- on.September 8, 1975 and twq signed copies.of an agreement relatipg:,to.
Transient ,doom Tax in the City"of Tigard, also signed on September g,
1975
'You will ,note iha"t the agre4m6nt-'is t'essential.-ly- tt a same fo m-as treated
by county. legal council with .very slight modifications tofi.t the Tigard
situa.tion'(ie.). ;-effective date to, be the date executed by. County Commissioners.
As per our previous eonversatibn° i wound' very much. appreciate your placing
this matter: the ,first possible Board Agenda ,for i,ts consideration and
execution. Upon favorable action by the County Commissioners please keep
one signed copy and return one .to my office. If you have any .gdestions.or -
desire further information please do not'. hesitate, to..contact.me,
Xery truly yours,
Bruce -P. Clark
City'Admiuistrator
BPComs
CITY OF TIGARD
P. O.;Box 23557
12420 S. W. Main
. Tigard, Oregon 97223 R-E V E1 ,1V E a
September 9, 1975
x
Dan Potter, County Administrator
Washington County Courthouse
Hillsboro, Oregon 97123
Dear Dan:
Enclosed herewith is .one .copy of a resolution passed by City Council
on September 8, 1975 and two signed copies of an agreement relating to
Transient Room Tax in the City of Tigard, also signed on September 8,
1975.
You will note that the agreement is essentially the same form as created
by county legal council with very slight modifications to fit the Tigard
situation (ie), effective date to be the date executed by County Commissioners.
As per our previous conversation I would very much appreciate. your placing
this matter on the first possible Board Agenda for its consideration and
execution. Upon favorable action by the County Commissioners please keep
one signed copy and return one to my office. If you have any questions or,
desire further information please do not hesitate to contact me.
Very truly yours,.
Bruce P. Clark
City Administrator
BPC:ms