Miscellaneous Taxes

ORS 320.308

  • exception

The following are exempt from the state transient lodging tax:


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.


A dwelling unit in a facility providing treatment for drug or alcohol abuse or providing mental health treatment.


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.


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.


A dwelling unit at a nonprofit youth or church camp, nonprofit conference center or other nonprofit facility.


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:


All dwelling units occupied are within the same facility; and


The person paying consideration for the transient lodging is the same person throughout the consecutive period.


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:


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


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: Section 48, chapter 525, Oregon Laws 2021, provides:
Sec. 48. Section 47 of this 2021 Act [320.357 (Exemption of military facilities used for temporary occupancy)] and the amendments to ORS 320.308 (Exemptions) by section 45 of this 2021 Act apply to occupancy described in ORS 320.308 (Exemptions) (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]
Note: 320.308 (Exemptions) was added to and made a part of 320.300 (Definitions for ORS 320) to 320.365 (Department of Revenue to collect local transient lodging taxes on local not regional level) by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.


Last accessed
May 30, 2023