The following definitions shall apply to this chapter:
A. “Collection reimbursement charge” means the amount a transient lodging tax collector may retain as reimbursement for the costs incurred by the transient lodging tax collector in collecting and reporting a transient lodging tax and in maintaining transient lodging tax records.
B. “Full breakfast” means a complete meal served to an occupant as part of the rent and consisting of a minimum of three (3) prepared food items plus a beverage. The full breakfast may not be served in a restaurant open to the general public.
C. “Occupancy” means the use or possession, or the right to the use or possession of any room or rooms or portion thereof, in any transient lodgings.
D. “Occupant” means any individual who exercises occupancy or is entitled to occupancy in transient lodging for a period of thirty (30) consecutive calendar days or less, counting portions of calendar days as full days.
E. “Person” 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 unit.
F. “Rent” means the 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.
G. “Short-term rental” means a house, duplex, multiplex, apartment, condominium, houseboat, trailer, or other residential dwelling unit where a person rents a guest bedroom or the entire residential dwelling unit for transient lodging occupancy. Generally, a short-term rental is zoned residential or has a building occupancy that only allows for residential use.
H. “Short-term rental hosting platform” means a business or other person that facilitates the retail sale of transient lodging by connecting occupants with transient lodging providers, either online or in any other manner. “Short-term rental hosting platforms” are transient lodging intermediaries.
I. “Tax Administrator” means the Director of Finance or the Director’s designee, which may include the Oregon Department of Revenue. If the City utilizes the Oregon Department of Revenue as its Tax Administrator, it will comply with ORS 305.620 in that it will follow the rules adopted by the Department of Revenue regarding the administration, collection, enforcement, and distribution of transient lodging taxes.
J. “Transient lodging” means:
1. Hotel, motel, and inn dwelling units that are used for temporary overnight human occupancy;
2. Spaces used for parking recreational vehicles or erecting tents during periods of human occupancy; or
3. Houses, cabins, condominiums, apartment units or other dwelling units, or portions of any of these dwelling units, that are used for temporary human occupancy.
K. “Transient lodging intermediary” means a person other than a transient lodging provider that facilitates the retail sale of transient lodging and:
1. Charges for occupancy of the transient lodging;
2. Collects the consideration charged for occupancy of the transient lodging; or
3. Receives a fee or commission and requires the transient lodging provider to use a specified third-party entity to collect the consideration charged for occupancy of the transient lodging.
L. “Transient lodging provider” means a person that furnishes transient lodging.
M. “Transient lodging tax,” “TLT,” or “tax” means the tax imposed on the sale, service, or furnishing of transient lodging.
N. “Transient lodging tax collector” means a transient lodging provider or a transient lodging intermediary. (Ord. 3202 § 1, amended, 10/19/2021; Ord. 3201 § 1, replaced, 08/20/2021)