Oregon Revised Statutes (Tax Chapters)
ORS § 320.308
Exemptions; exception
The following are exempt from the state transient lodging tax:
# (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]
Note: 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.
Source: view the official text
In this chapter (40 sections)
- 320.100 · Distribution of tax receipts
- 320.110 · Rules
- 320.120 · Employment of agents
- 320.130 · Law enforcement officers to enforce tax and assist department
- 320.140 · Tax does not legalize ownership, display or operation in…
- 320.150 · Oregon State Lottery assistance in tax collection…
- 320.170 · Restriction on construction tax imposed by school district
- 320.171 · Restriction on construction tax imposed by local government,…
- 320.173 · Exemptions
- 320.176 · Limitations; rates; adjustment by Department of Revenue
- 320.179 · School district resolutions; collections; requirements
- 320.183 · Long-term facilities plan for capital improvements
- 320.186 · Payment of obligations
- 320.189 · Payment of taxes
- 320.192 · City or county ordinance or resolution to impose tax;…
- 320.195 · Deposit of revenues; required uses
- 320.300 · Definitions for ORS 320.300 to 320.365
- 320.302 · Certain terms definable by rule
- 320.303 · Invoice to be provided upon payment of tax
- 320.305 · Rate and computation of tax; total retail price; when tax…
- 320.308 · Exemptions; exception
- 320.310 · Records and statements
- 320.315 · Due date and form of returns; payment of tax
- 320.320 · Refunds
- 320.325 · Amounts held in trust; enforcement; joint and several…
- 320.330 · Applicability of other provisions of tax law
- 320.332 · Disclosure of confidential information by Department of…
- 320.335 · Distribution of moneys received
- 320.340 · Exemption from public records law
- 320.345 · Collector reimbursement charges
- 320.347 · Alternative remittance of receipts from tax on camping and…
- 320.350 · Tax moratorium; exceptions; uses of revenues
- 320.355 · Computation of tax; total retail price; when tax due
- 320.357 · Exemption of military facilities used for temporary occupancy
- 320.360 · Due date of returns; payment of tax; preemption
- 320.365 · Department of Revenue to collect local transient lodging…
- 320.400 · Definitions for ORS 320.400 to 320.490 and 803.203
- 320.401 · Transportation project tax expenditures in continuous effect
- 320.405 · Tax for privilege of engaging in business of selling motor…
- 320.410 · Tax on use in Oregon of motor vehicles purchased out of state…