Bureau Proposals for Charter Review - Next Steps

Hello,

The City of Portland’s Charter Commission is considering proposed amendments to the city’s charter from the city’s bureaus. The Revenue Division submitted a proposed amendment, below, to remove the 5% cap on transient lodging taxes, for the Commission’s consideration. The Commission has scheduled two hearings to take comment on 15 proposals from city bureaus, including this one.

Importantly, there is no plan to increase the transient lodging tax at this time. The Revenue Division proposes this amendment because it believes the charter is not the appropriate place for this provision. 

The hearings are scheduled for Thursday, November 17, 2022 at 6:00 pm and Saturday, November 19^th at 12:00 pm. Information about the Charter Commission’s work and on how to participate can be found at this URL: https://www.portland.gov/omf/charter-review-commission/phaseiicharteramendments

Proposal: Remove the 5% cap on the City’s transient lodgings tax.

Proposed language:

Section 7-113. Transient Lodgings Tax.

1. The Council may by ordinance impose and levy a tax not exceeding five percent on gross amounts of money, credit or other things of value paid to or received for lodging by the owner or operator of any hotel, motel, apartment or lodging house, mobile home or trailer park or court, or any other place in the City where space designed or intended for lodging occupancy is rented by any person or persons, for any period less than monthly. This tax shall not apply to hospitals, convalescent or nursing homes, or public institutions, or permanent occupancy as defined by ordinance. Minimum rentals to which the tax shall apply may be fixed by ordinance. The tax imposed shall be collected by the owner or operator of the rental space in addition to the rental charge, at the time of payment of rent. City revenues from such taxes shall be credited to the General Fund of the City and used for general City purposes, as the Council may find appropriate, which may include provision for and the acquisition, construction, operation and maintenance of recreational, cultural, convention or tourist-related facilities or services.

Don Jones
Policy Analyst II

City of Portland

OMF Bureau of Revenue and Financial Services – Revenue Division

M: (503) 823-5196

111 SW Columbia St., Suite 600
Portland, OR 97201

don.jones@portlandoregon.gov