Code, Policies & Exemptions

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• Government Exemption Policy

• Definition of Taxable Rent

• Monthly Rental Exemption

• De Minimus Rental of Private Home Policy

• Exemption of Occupants of Government Owned Public Institutions

• Extension Request Policy

• Penalty Waiver or Reduction Policy

• Bureau of Development of Services - Short Term Rental Permitting

• City of Portland Tourism Improvement District

• City of Portland Transient Lodgings Tax Code

• County Transient Lodgings Tax Code