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City of Portland

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6.04.050 Exemptions.

(Amended by Ordinance Nos. 162647 and 188170; effective January 20, 2017.)  No tax imposed under this Chapter shall be imposed upon:

A.  Any occupant for more than 30 successive calendar days (a Person who pays for lodging on a calendar month basis, irrespective of the number of days in such a month, shall not be deemed a Transient);

B.  Any occupant in a hospital room, medical or mental health facility, convalescent home, skilled nursing facility, assisted living facility, foster home, rehabilitation center or a government owned and operated public institution.

C.  Any Person housed through an emergency shelter or disaster program where the Rent is paid with government assistance funds;

D.  Any Federal Government employee traveling on official government business, who presents an official Government Exemption Certificate or official travel authorization.  An exemption may also be granted for direct bills to a Federal Government department, agency or instrumentality.  An exemption may not be granted for Rents paid by contractors of the Federal Government, even if the Occupancy was for a Federal Government employee on official business, and notwithstanding the fact that such Rents may be reimbursed by the Federal Government or paid under the contract with the Federal Government.