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Office of Management & Finance

Revenue Bureau

Phone: 503-823-5157

Arts Tax: 503-865-4278

111 SW Columbia St, Suite 600, Portland, OR 97201

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Exemption of Occupants of Government Owned Public Institutions

Transient Lodging Program Revenue Bureau License and Tax Division 

Exemption of Occupants of Government Owned Public Institutions

Portland City Code Section 6.04.050 (Exemptions) states:

No tax imposed under this Chapter shall be imposed upon…Any occupant in a … government owned and operated public institution. (emphasis added)

The Bureau of Licenses finds that agents who operate certain public institutions act as the governmental unit that owns the public institution. It is not the intent of the Bureau to deny exemption merely because of the operator. Therefore, if the temporary occupants of such public institutions are lodged for purposes reasonable related to the functions of the public institution and rooms are not rented to the general public, the exemption shall be allowed.

Example 1:

AB College owns a residential complex adjacent to AB College. The complex is used to provide temporary housing for individuals whose presence is related to functions of AB College. The temporary occupants generally stay less than 30 days. Rent is paid to a management company that has contracted with AB College to operate the complex. The temporary occupants of the complex will be exempt from the Transient Lodgings Tax so long as their presence in the complex is reasonable related to the functions of AB College (including visiting participants, students, lecturers, professors, etc.). The management company may not rent rooms to members of the general public whose presence at the complex is not related to the functions of AB College.

Example 2:

As above, except rooms within the residential complex are available for rent by the general public whose presence at the complex is not related to the functions of AB College. Since the management company may freely compete with other transient lodging operators (hotels, etc.), no exemption is allowed.

Adopted: September 1, 1996

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