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City of Portland

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6.04.060 Registration of Operator; Form and Contents; Execution; Certification of Authority.

(Amended by Ordinance Nos. 186736 and 187339, effective October 16, 2015.)

A.  Every person engaging or about to engage in business as an operator of a hotel in this City shall register with the Division on a form provided by the Division.  Operators starting business must register within 15 calendar days after commencing business.  The privilege of registration after the date of imposition of such tax shall not relieve any person from the obligation of payment or collection of tax regardless of registration.  Registration shall set forth the name under which an operator transacts or intends to transact business, the location of his place of business and such other information to facilitate the collection of the tax as the Division may require.  The registration shall be signed by the operator.

B.  The Division shall, within 10 days after registration, issue without charge a certificate of authority to each registrant to collect the tax from the occupant, together with a duplicate thereof for each additional place of business of each registrant.  Certificates shall be nonassignable and nontransferable and shall be surrendered immediately to the Division upon the cessation of business at the location named or upon the business sale or transfer.  Each certificate and duplicate shall state the place of business to which it is applicable and shall be prominently displayed thereon so as to be seen and come to notice readily of all occupants and persons seeking occupancy.

C.  Said certificate shall, among other things, state the following:

1.  The name of the operator;

2.  The address of the hotel;

3.  The date upon which the certificate was issued;

4.  “This Transient Occupancy Registration Certificate signifies that the person named has fulfilled the requirements of the Transient Lodgings Tax Chapter of the City of Portland for the purpose of collecting and remitting the lodgings tax.  This certificate does not authorize any person to conduct any unlawful business or to conduct any lawful business in an unlawful manner, or to operate a hotel without strictly complying with all local applicable laws, including but not limited to those requiring a permit from any board, commission, department or office of the City of Portland.  This certificate does not constitute a permit.”

D.  Operators of Type A and Type B accessory short-term rentals as described in Section Chapter 33.207 must include their Type A Permit Number or Type B Conditional Use case file number, as applicable, in all advertising and other listing services. No person shall advertise or otherwise represent that an accessory short-term rental has received approval unless that person holds a current, valid permit or Conditional Use case file. Additionally, this Permit Number or Conditional Use case file number shall be prominently displayed in the rental unit so as to be seen by all short-term occupants.