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City of Portland

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

(Amended by Ordinance Nos. 186736, 187339 and 188170, effective January 20, 2017.)

A.  Person engaging or about to engage in business as an Operator in this City must register with the Division on a form provided by the Division.  Operators starting business must register within 15 calendar days after commencing business.  The failure to register with the Division does not relieve any Person from the obligation of payment or collection of Tax.  Registration must state the name under which an Operator transacts or intends to transact business, any affiliated companies or brands that are associated with the registration, the location of the place of business and such other information necessary to facilitate the collection of the Tax as the Division may require.  The Operator must sign the registration form.

B.  Within 10 days after registration, the Division will issue a Certificate of Authority and establish an account to collect the tax from the Transient.  Certificates of Authority are non-assignable and non-transferable and will be returned to the Division upon the cessation of business or business sale or transfer at the location listed on the certificate, if applicable.  Certificates of Authority must be prominently displayed so as to be seen by all occupants and persons seeking occupancy. If the Rent transaction is facilitated online, the Certificate of Authority must be able to be viewed by the Transient by clicking on link to the Certificate of Authority at a reasonable place during the payment transaction.

C.  The Certificate of Authority will include at least the following:

1.  The name of the Operator;

2.  The date the certificate was issued;

3.  “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.  Hosts of Type A and Type B Accessory Short-Term Rentals must comply with the requirements of Chapter 33.207.  In addition, all Operators of Type A and Type B accessory Short-Term Rentals as described in Chapter 33.207 must prominently display the Type A Permit Number or Type B Conditional Use case file number, as applicable, in all advertising and other listing services. No Operator will advertise or otherwise represent that an accessory Short-Term Rental is available for Occupancy unless all applicable legal requirements allowing the Occupancy of a Short-Term Rental has been met and the Operator has registered with the Division as required above. Additionally, this Permit Number, Conditional Use case file number or other number issued directly by the Division must be prominently displayed in the rental unit so as to be seen by all short-term occupants.