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POL Government Elected Officials Auditor Griffin-Valade Charter, Code & Policies City Code & Charter Online Code & Charter Title 6 Special Taxes Chapter 6.04 Transient Lodgings Tax
6.04.010 Definitions.

(Amended by Ord. No. 162647; Jan. 4, 1990.)  Except where the context otherwise requires, the definitions given in this Section govern the construction of this Chapter.

 

A.  "Accrual accounting" means the operator enters the rent due from a transient on his/her records when the rent is earned, whether or not it is paid.

 

B.  "Bed and Breakfast Home" means a home where a resident individual or family rents out guest bedrooms (no more than two) in their house, which is continually occupied as their primary residence.

 

C.  "Bed and Breakfast Inn" means a home where a resident individual or family rents out guest bedrooms (between three and six) in their house, which is continually occupied as their primary residence.

 

D.  "Bureau" means the Bureau of Licenses of the City of Portland.

 

E.  "Bureau Director" means the director of the Bureau of Licenses, or his/her designee.

 

F.  "Business License Appeals Board" means a Board composed of five representatives appointed in the manner set forth in Section 7.02.295 of this Code.

 

G.  "Cash accounting" means the operator does not enter the rent due from a transient on his/her records until rent is paid.

 

H.  "City Council" means the City Council of the City of Portland, Oregon.

 

I.  "Hotel" means any structure, or any portion of any structure which is occupied or intended or designed for transient occupancy for 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, rooming house, apartment house, public or private dormitory, fraternity, sorority, public or private club, and also means space or portion thereof so occupied, provided such occupancy is for less than a 30‑day period.

 

J.  "Occupancy" means the use or possession, or the right to the use or possession for lodging or sleeping purposes of any room or rooms in a hotel, or space in a mobile home or trailer park or portion thereof.

 

K.  "Operator" means the person who is proprietor of the hotel in any capacity.  Where the operator performs his/her functions through a managing agent of any type or character other than an employee, the managing agent shall also be deemed an operator for the purposes of this Chapter and shall have the same duties and liabilities as his/her principal.  Compliance with the provisions of this Chapter by either the principal or managing agent shall be considered to be compliance by both.

 

L.  "Person" means any individual, firm, partnership, joint venture, association, social club, fraternal organization, fraternity, sorority, public or private dormitory, joint stock company, corporation, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.

 

M.  "Rent" means the consideration charged, whether or not received by the operator, for the occupancy of space in a hotel, valued in money, goods, labor, credits, property or other consideration valued in money, without any deduction.

 

N.  "Rent package plan" means the consideration charged for both food and rent where a single rate is made for the total of both.  The amount applicable to rent for determination of transient room tax under this Chapter shall be the same charge made for rent of the identical room when it is not a part of a package plan.

 

O.  "Tax" means either the tax payable by the transient or the aggregate amount of taxes due from an operator during the period for which he/she is required to report his/her collections.

 

P.  "Transient" means any individual who exercises occupancy or is entitled to occupancy in a hotel for a period of 30 consecutive calendar days or less, counting portions of calendar days as full days.  The day a transient checks out of the hotel shall not be included in determining the 30‑day period if the transient is not charged rent for that day by the operator.  Any such individual so occupying space in a hotel shall be deemed to be a transient until the period of 30 days has expired unless there is an agreement in writing between the operator and the occupant providing for a longer period of occupancy, or the tenancy actually extends more than 30 consecutive days.  In determining whether a person is a transient, uninterrupted periods of time extending both prior and subsequent to the effective date of this Chapter may be considered. 


Title 6 Special Taxes
Chapter 6.04 Transient Lodgings Tax
Chapter 6.05 Tourism Improvement District
Chapter 6.06 District Property Management License