Skip to main content
Loading…
This section is included in your selections.

No transient lodging tax shall be imposed upon:

A. A dwelling unit in a hospital, health care facility, long-term care facility, or any other residential facility that is licensed, registered, or certified by the Oregon Department of Human Services or the Oregon Health Authority;

B. A dwelling unit in a facility providing treatment for drug or alcohol abuse or providing mental health treatment;

C. A dwelling unit that is used by members of the general public for temporary human occupancy for fewer than thirty (30) days per calendar year;

D. A dwelling unit, the consideration for which is funded through a contract with a government agency and the purpose of which is to provide emergency or temporary shelter;

E. A dwelling unit at a nonprofit youth or church camp, nonprofit conference center, or other nonprofit facility; or

F. A dwelling unit that is leased or otherwise occupied by the same person for a period of thirty (30) consecutive days or more during the year. The requirements of this subsection are satisfied even if the physical dwelling unit changes during the consecutive period, and if:

1. All dwelling units occupied are within the same facility; and

2. The person paying consideration for the transient lodging is the same person throughout the consecutive period;

G. Any amount of rent paid that is solely attributable to one (1) full breakfast per day for an occupant at a transient lodging. However, in no case shall the exemption exceed the greater of ten percent (10%) of the total amount charged per day for rent or $20.00 per day. This amount shall be adjusted on July 1 of each year based on the change in the Portland Consumer Price Index. (Ord. 3201 § 1, replaced, 08/20/2021)