Or. Admin. Code § 150-320-0050

Current through Register Vol. 63, No. 12, December 1, 2024

Section 150-320-0050 - State Lodging Tax Exemptions

(1) The following are exempt from the state lodging tax:

(a) Health care facilities certified, licensed or registered by the Department of Human Services.

(b) Drug and alcohol abuse and mental health treatment facilities.

(c) All dwelling units during the time a federal instrumentality pays for use of the units.

Example 1: The American Red Cross contracts with several area motels to provide temporary emergency housing for victims of disasters. Because American Red Cross is a federal instrumentality, these units are not subject to the state lodging tax.

(d) Dwelling units at a nonprofit facility.

Example 2: A nonprofit church camp is organized to serve the congregations of the Southern Willamette Valley. This camp is solely for the use of these congregations and is not rented to the general public for profit. The church camp is not subject to the state lodging tax.

(e) Dwelling units occupied by:

(A) The same person for a consecutive period of 30 days or more during the year. "Person" means either the occupant of the dwelling unit or the one who pays for the transient lodging. After 30 consecutive days, the person is considered a tenant and is no longer considered an occupant of transient lodging. In this case, the 30 days must be consecutive.

Example 3: A major airline has an annual contract with a hotel near the airport. These dwelling units are used by out of town airline employees. Because the airline contracts and pays for the units for a consecutive period of more than 30 days per year, these units are not subject to the state lodging tax.

(B) A person who pays for lodging on a monthly basis, regardless of the number of days in the month.

(C) Federal employees and employees of federal instrumentalities, (i.e.: American Red Cross), on official business.

(D) Persons with diplomatic immunity.

(f) Dwelling units used by the general public for less than 30 days in a calendar year. Even if a dwelling unit becomes temporarily exempt under subsection (1)(e) of this rule, that period of usage applies toward the 30 calendar days of use under this subsection. However, this exemption does not apply when the dwelling unit is rented using a transient lodging intermediary platform on or after September 29, 2019.

Example 4: Ralph owns a hunting lodge in the mountains. He rents the lodge out to the general public for three weeks a year during the hunting season. Because Ralph rents the lodge out for fewer than 30 days per year, he is not required to collect the state lodging tax.

Example 5: Dave rents his vacation home to the Wright family for 45 consecutive days in May and June. This rental period is not subject to the state lodging tax as it is rented to the same person for more than 30 days. In July of that year Dave rents the same vacation home for 10 days to the Jacobson family. Because Dave rented his vacation home for more than 30 days over the course of the calendar year, a total of 55 days (45 plus 10), he is subject to the state lodging tax and must collect and pay the tax on the 10 day stay of the Jacobson family.

Example 6: Jane owns a vacation home that she has listed through a vacation rental transient lodging intermediary platform. The former owners of the home rent it directly from Jane for two weeks each year. Jane does not rent the home directly to any other guests during the calendar year, but it is rented to other guests for one week during the year through the transient lodging intermediary. Because Jane rents the home for fewer than 30 days in the year, she is not required to collect the state lodging tax. However, because the less than 30 day rental exemption does not apply to rentals using a transient lodging intermediary platform, the transient lodging intermediary must collect, report, and remit state lodging tax for the one week rented through the transient lodging intermediary's platform.

(2) If a member or employee of a non-profit organization stays at a facility that is subject to the state lodging tax, they are not exempt from the state lodging tax and are required to pay the tax.

(3) Employees of state and local governments of Oregon or any other state are not exempt from the state lodging tax.

Or. Admin. Code § 150-320-0050

REV 5-2008, f. 8-29-08, cert.ef. 8-31-08; Renumbered from 150-320.308, REV 36-2016, f. 8-12-16, cert. ef. 9/1/2016; REV 16-2018, minor correction filed 08/09/2018, effective 8/9/2018; REV 11-2019, amend filed 12/11/2019, effective 1/1/2020

Statutory/Other Authority: ORS 305.100 & 320.308

Statutes/Other Implemented: ORS 320.308