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Auditor Mary Hull Caballero

Promoting open and accountable government

1987 Hotel Motel Tax

The following measure appeared on the May 19, 1987 Special Election Ballot:
 
HOTEL-MOTEL (TRANSIENT LODGING) TAX TO CREATE PORTLAND ARTS FUND
 
QUESTION: Shall Charter be amended to increase hotel-motel (transient lodging) tax from six to eight percent for Portland Arts Fund?
 
PURPOSE OF THE MEASURE: Amends City Charter to provide for creation of Portland Arts Fund through increase in City hotel-motel (transient lodging) tax from six to eight percent. Revenue to be placed exclusively into Portland Arts Fund to support operation of the Portland Center for the Performing Arts and to support non-profit arts groups through grants from the Metropolitan Arts Commission or such other agency as the City may designate.
 
Charter Amendment Referred to the Voters by the City Council
 
RESOLUTION NO 34255 ADOPTED MARCH 11, 1987
 
BE IT RESOLVED by the Council of the City of Portland, Oregon, that an Act entitled:
 
AN ACT
 
'An Act to amend an Act of the Legislative Assembly of the State of Oregon entitled: An Act to incorporate the City of Portland, Multnomah County, State of Oregon, and to provide a charter therefor, and to repeal all Acts or parts of Acts in conflict therewith,' approved by the Governor and filed in the Office of the Secretary of State, January 23, 1903, as subsequently amended by said Legislative Assembly and by the people of the City of Portland from time to time by amending Section 7-110 to increase the tax the City may levy on the money, credit or other things of value paid for lodging, to the owner or operator of any hotel, motel, apartment, lodging house, mobile home or trailer park or court, by two percent, to fund a new fund entitled the 'Portland Arts' fund."
 
BE IT ENACTED BY THE PEOPLE OF THE CITY OF PORTLAND, OREGON:
 
Section 1. Section 7-110 of the Act of the Legislative Assembly of the State of Oregon entitled: 'An Act to incorporate the City of Portland, Multnomah County, State of Oregon, and to provide a charter therefor, and to repeal all Acts or Parts of Acts in conflict therewith, " approved by the Governor and filed in the Office of the Secretary of State, January 23, 1903, as subsequently amended by said Legislative Assembly and by the people of the City of Portland from time to time is hereby amended to read as follows:
 
Section 7-110. Transient Lodgings Tax.
 
1. The Council may by ordinance impose and levy a tax not exceeding five percent on gross amounts of money, credit or other things of value paid to or received for lodging by the owner or operator of any hotel, motel, apartment or lodging house, mobile home or trailer park or court, or any other place in the City where space designed or intended for lodging occupancy is rented by any person or persons, for any period less than monthly. This tax shall not apply to hospitals, convalescent or nursing homes, or public institutions, or permanent occupancy as defined by ordinance. Minimum rentals to which the tax shall apply may be fixed by ordinance. The tax imposed shall be collected by the owner or operator of the rental space in addition to the rental charge, at the time of payment of rent. City revenues from such taxes shall be credited to the General Fund of the City and used for general City purposes, as the Council may find appropriate, which may include provision for and the acquisition, construction, operation and maintenance of recreational, cultural, convention or tourist related facilities or services.
 
2. In addition to any other tax authorized by this Section of the Charter the Council shall by ordinance impose and levy a tax of one percent on gross amounts of money, credit or other things of value paid to or received for lodging by the owner or operator of any hotel, motel, apartment or lodging house, mobile home or trailer park or court, or any other place in the City where space designed or intended for lodging occupancy is rented by any person or persons, for any period less than monthly. This tax shall not apply to hospitals, convalescent or nursing homes, public institutions, or permanent occupancy as defined by ordinance. Minimum rentals to which the tax shall apply may be fixed by ordinance. The tax imposed shall be collected by the owner or operator of the rental space in addition to the rental charge, at the time of payment of rent. City revenues from such one percent tax increase, after providing for the cost of administration and any refunds or credits authorized by ordinance, shall be used exclusively as provided hereinafter for the promotion, solicitation, procurement, and service of convention business and tourism in the City. Notwithstanding any other provision of this Charter, the City from time to time for periods not to exceed five (5) years, subject to annual review, shall negotiate contracts with a non-profit corporation or with non-profit corporations organized under the laws of Oregon, whose primary purpose during the term of the contract or contracts is the promotion, solicitation, procurement and service of convention business and tourism in the City, for that corporation or corporations to expend revenues collected pursuant to this subsection for the purposes set forth in the subsection. In entering into the contract or contracts, the Council shall consider the recommendations of the per- sons subject to the tax imposed by this subsection. The Council shall in its sole discretion determine the portion of such revenues to be allocated between convention business and tourism.
 
3. In addition to any other tax authorized by this Section of the Charter the Council shall by ordinance impose and levy a tax of two percent on gross amounts of money, credit or other things of value paid to or received for lodging by the owner or operator of any hotel, motel, apartment or lodging house, mobile home or trailer park or court, or any other place in the City where space designed or intended for lodging occupancy is rented by any person or persons, for any period less than monthly. This tax shall not apply to hospitals, convalescent or nursing homes, public institutions, or permanent occupancy as defined by ordinance. Minimum rentals to which the tax shall apply may be fixed by ordinance The tax imposed shall be collected by the owner or operator of the rental space in addition to the rental charge, at the time of payment of rent. City revenues from such two percent tax increase, after providing for the cost of administration and any refunds or credits authorized by ordinance, shall be exclusively as provided hereinafter for the creation of a dedicated fund entitled the "Portland Arts Fund" which will provide financial support for the Portland Center for the Performing Arts and will support non-profit arts organizations through such City agency as may be designated by the Council.
 
NOTE: Matter in bold face in an amended section is new; matter [italic and bracketed] is existing law to be omitted.