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The City of Portland, Oregon

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City of Portland

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6.04.040 Booking Agent and Operator Duties.

(Amended by Ordinance Nos. 186985, 187339, 188170, 188501 and 189557, effective July 12, 2019.)

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.

C.  Booking Agents or Operators shall not complete any booking transaction or collect Rent for any Short-Term Rental unless it is listed in the City’s Short-Term Rental Registry at the time the Booking Agent or Operator receives a fee or Rent for the booking transaction. An exception to this requirement is if the Booking Agent or Operator has entered into a pass-through registration data-sharing agreement in a form acceptable to and approved by the Revenue Division Director.

D.  Booking Agents or Operators shall not collect or receive a fee or any portion of Rent, directly or indirectly through a Person, agent or intermediary, for facilitating or providing services ancillary to a vacation rental, or Short-Term Rental that is not in the Short-Term Rental Registry, including, but not limited to, insurance, concierge services, catering, restaurant bookings, tours, guide services, entertainment, cleaning, property management, or maintenance of the residential property or unit.  An exception to this requirement is if the Booking Agent or Operator has entered into a pass-through registration data-sharing agreement in a form acceptable to and approved by the Revenue Division Director.