§ 3.20.050. Exemptions.

(A)

The lodging tax shall not be imposed on:

(1)

An occupant staying more than 30 consecutive days (a person who pays for lodging on a monthly basis, irrespective of the number of days in such month, shall not be deemed an occupant for purposes of the lodging tax) where the rent is paid by the same person throughout the consecutive period, and all lodging facilities occupied are within the same location;

(2)

A person who rents a private home, vacation cabin or similar facility from an owner who personally rents the facility incidentally to the owner's personal use provided that the number of rentals are for less than a total of 30 days per calendar year;

(3)

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 or the Oregon Health Authority;

(4)

Any occupant whose rent is paid as charitable assistance from any recognized nonprofit organization;

(5)

A lodging facility at a non-profit youth or church camp, non-profit conference center or other non-profit facility. A non-profit lodging facility must be owned by an Internal Revenue Code 501(c) exempt organization and not be operated for a profit;

(6)

Any occupant in a facility providing treatment for drug or alcohol abuse or providing mental health treatment;

(7)

A lodging facility, 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.

(B)

No exemption shall be granted except upon a written claim therefor made at the time rent is collected, and under penalty of perjury, upon a form prescribed by the Tax Administrator.

(Ord. No. O2019-001, § 1 (Exh. A), 3-19-2019)