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City of Portland

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6.04.040 Operator’s Duties.

(Amended by Ordinance Nos. 186985, 187339, 188170 and 188501, effective July 5, 2017.)

A.  Operators must collect the Tax imposed by this Chapter at the same time as the Rent is collected from every Transient.  The amount of Tax must be separately stated upon the Operator’s records, and any receipt rendered by the Operator.  If a single amount is stated on the Operator’s records or receipts without a breakout between Rent and Tax, the Division will deem the entire amount is Rent and Tax will be calculated on the total amount.  No imputation of Tax is permitted.  No Operator may advertise that the Tax or any part of the Tax will be assumed or absorbed by the Operator, or that it will not be added to the Rent, or that, when added, any part will be refunded, except in the manner provided by this Chapter.

B.  Upon request of the Division for any regulatory or tax administration purpose or upon issuance of a subpoena in accordance with this Chapter, Operators must provide all physical addresses of transient lodging occupancy locations within Portland city limits and the related contact information, including the name and mailing address of the general manager, agent, owner, Host or other responsible Person for the location.  Any location and related contact information provided under this Subsection is considered confidential and is not subject to public disclosure due to personal privacy concerns.