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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 6.05  Tourism Improvement District
6.05.020 Definitions.

A.  “Bureau” means the Revenue Bureau of the City ofPortland, along with its employees and agents;

 

B.  “Bureau Director” and “Director” mean the Director of the Revenue Bureau of the City ofPortland, or his or her designee;

 

C.  “District” means the Portland Tourism Improvement District as described in this Chapter;

 

D.  “Notice” means a written document mailed by the Bureau by first class mail to the last known address of a hotel as provided to the Bureau in the latest application or return on file at the Bureau; or, if mailed to a hotel who is not a licensee, then to the last known address of the hotel as provided to the Portland Water Bureau or, if that Bureau has no address record, as provided to the Revenue Bureau in the latest  business license tax return on file at the Bureau or, if none, then to such address as may be determined following reasonable investigation;

 

E.  “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.

 

F.  “Engaged in hotel management activities” means:

 

1.  Being financially responsible for a water service provided to a hotel;

 

2.   Being financially responsible for operation of a hotel business;

 

3.  Being financially primarily responsible for the indicia of management of a hotel, in cases not covered by Subsection 1. or 2.  Indicia of management of property include, in order of importance, but need not be limited to:

 

a.  Being responsible for waste disposal service provided to a hotel;

 

b.  Being responsible for providing fire insurance for a hotel;

 

c.  Being responsible for repair and maintenance of a hotel;

 

e.  Being responsible for operation of heating, ventilating, and air conditioning equipment that serves a hotel; and

 

f.  Being responsible for the operation and maintenance of fire prevention and suppression equipment that serves a hotel.

 

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

 

H.  "Rent" means the consideration charged by the hotel, whether or not received by the hotel, for the occupancy of guest rooms only, valued in money, goods, labor, credits, property or other consideration valued in money, without any deduction.

 

I.  “Management Corporation” means an incorporated nonprofit organization that is responsible for the promotion ofPortlandon a year-round basis; manages tourism-related economic development plans, programs, and projects; and represents tourism-related businesses. 

 

J.   “Person” means a natural person, partnership, joint venture, association, club, trust estate, corporation (for profit or not-for-profit), or any other entity or combination of entities capable of engaging in hotel management activities within the District.

 

K.  “Licensee” means a person licensed to engage in hotel management activities within the District under this Chapter.


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