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City of Portland



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6.04.040 Operator’s Duties.

(Amended by Ordinance Nos. 186985 and 187339, effective October 16, 2015.) 

A.  Each Operator shall collect the tax imposed by this Chapter at the same time as the rent is collected from every transient.  The amount of tax shall be separately stated upon the operator’s records, and any receipt rendered by the operator.  No operator of a hotel shall advertise that the tax or any part of the tax will be assumed or absorbed by the operator, or that it will not be added to the rent, or that, when added, any part will be refunded, except in the manner provided by this Chapter.

B.  An Operator or Booking Agent that directly or indirectly accepts, receives or facilitates payment, including through Application Programming Interfaces (APIs) or other computerized devices where third party providers receive information about a transaction and collect funds that may or may not be transmitted to the operator, owner or other person offering a Short-Term Rental,  for the transient lodging occupancy from a transient is required to collect, report and remit transient lodging taxes to the City of Portland in accordance with this Chapter.

C.  Additionally, upon request of the Division for any regulatory or tax administration purpose, Operators, which include Booking Agents, must provide all physical addresses of transient lodging occupancy locations within Portland city limits and the related contact information, including the name and mailing address, of the general manager, agent, owner, or Host for the location.  Any location and related contact information provided under this Subsection is considered confidential and is not subject to public disclosure due to personal privacy concerns.