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City of Portland

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6.04.020 Tax Imposed.

(Amended by Ordinance No. 188170, effective January 20, 2017.) 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 must enter the tax on their records when Rent is collected if the Operator keeps their records on the Cash Accounting basis and when earned if the Operator keeps their records on the Accrual Accounting basis.  If Rent is paid in installments, a proportionate share of the tax must be paid by the Transient to the Operator with each installment.  In all cases, the Rent paid or charged for Occupancy may exclude the sale of any goods, services and commodities, other than charges associated with furnishing rooms, including but not limited to cleaning fees, non-refundable deposits, reservation or service fees.