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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
6.04.050 Exemptions.

(Amended by Ord. No. 162647; Jan. 4, 1990.)  No tax imposed under this Chapter shall be imposed upon:

A.  Any occupant for more than 30 successive calendar days (a person who pays for lodging on a monthly basis, irrespective of the number of days in such a month, shall not be deemed a transient);

B.  Any person who rents a private home, vacation cabin, or like facility from any owner who rents such facilities incidentally to his own use thereof, except Bed and Breakfast Homes and Inns;

C.  Any occupant in a hospital room, medical or mental health facility, convalescent home, home for aged people, or a government owned and operated public institution.

D.  Any person housed through an emergency shelter or disaster program where the rent is paid with government assistance funds;

E.  Any Federal Government employee traveling on official government business, who presents an official Government Exemption Certificate or official travel authorization.