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City of Portland



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6.04.020 Tax Imposed.

For the privilege of occupancy in any hotel, each transient shall pay a tax in the amount of 6 percent of the rent charged by the operator.  The tax constitutes a debt owed by the transient to the City, which is extinguished only by payment by the operator to the City.  The transient shall pay the tax to the operator of the hotel at the time the rent is paid.  The operator shall enter the tax on his/her records when rent is collected if the operator keeps his/her records on the cash accounting basis and when earned if the operator keeps his/her records on the accrual accounting basis.  If rent is paid in installments, a proportionate share of the tax shall be paid by the transient to the operator with each installment.  In all cases, the rent paid or charged for occupancy shall exclude the sale of any goods, services and commodities, other than the furnishing of rooms, accommodations, and space occupancy in mobile home parks or trailer parks.