The following are exempt from the state transient lodging tax:
(1) 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 Department of Human Services;
(2) A dwelling unit in a facility providing treatment for drug or alcohol abuse or providing mental health treatment;
(3) A dwelling unit that is used by members of the general public for temporary human occupancy for fewer than 30 days per year;
(4) 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;
(5) A dwelling unit at a nonprofit youth or church camp, nonprofit conference center or other nonprofit facility; or
(6) A dwelling unit that is leased or otherwise occupied by the same person for a consecutive period of 30 days or more during the year. The requirements of this subsection are satisfied even if the physical dwelling unit changes during the consecutive period, if:
(a) All dwelling units occupied are within the same facility; and
(b) The person paying consideration for the transient lodging is the same person throughout the consecutive period. [2005 c.187 §3]
Note: See note under 320.300.
Note: 320.308 was added to and made a part of 320.300 to 320.350 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
Section: Previous 320.179 320.183 320.186 320.189 320.300 320.302 320.305 320.308 320.310 320.315 320.320 320.325 320.330 320.335 320.340 NextLast modified: August 7, 2008