Oregon Statutes 320.308 – Exemptions; exception
The following are exempt from the state transient lodging tax:
Terms Used In Oregon Statutes 320.308
- Contract: A legal written agreement that becomes binding when signed.
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
- United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100
(1) A dwelling unit in a hospital, health care facility, long term care facility or any other residential facility that is licensed, registered or certified by the Department of Human Services or the Oregon Health Authority.
(2) A dwelling unit in a facility providing treatment for drug or alcohol abuse or providing mental health treatment.
(3) A dwelling unit that is used by members of the general public for temporary human occupancy for fewer than 30 days per year. The exemption granted under this subsection does not apply to a dwelling unit that is rented out as transient lodging using a platform of any kind provided in any manner by a transient lodging intermediary.
(4) A dwelling unit, the consideration for which is funded through a contract with a government agency and the purpose of which is to provide emergency or temporary shelter.
(5) A dwelling unit at a nonprofit youth or church camp, nonprofit conference center or other nonprofit facility.
(6) A dwelling unit that is leased or otherwise occupied by the same person for a consecutive period of 30 days or more during the year. The requirements of this subsection are satisfied even if the physical dwelling unit changes during the consecutive period, if:
(a) All dwelling units occupied are within the same facility; and
(b) The person paying consideration for the transient lodging is the same person throughout the consecutive period.
(7) Barracks, quarters or other facilities or space located on installations owned, operated or controlled by the Oregon Military Department that are used for temporary overnight human occupancy by:
(a) Active or retired members or service veterans of the Armed Forces of the United States or the National Guard or other reserve component of the Armed Forces of the United States; or
(b) Employees or agents of the Oregon Military Department. [2005 c.187 § 3; 2009 c.595 § 206; 2019 c.499 § 1; 2021 c.525 § 45]
Section 48, chapter 525, Oregon Laws 2021, provides:
Section 47 of this 2021 Act [320.357] and the amendments to ORS § 320.308 by section 45 of this 2021 Act apply to occupancy described in ORS § 320.308 (7) and section 47 of this 2021 Act that occurs before, on or after the effective date of this 2021 Act [September 25, 2021]. [2021 c.525 § 48]
320.308 was added to and made a part of 320.300 to 320.365 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.