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Transient Room Tax
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Except where the context otherwise requires, the definitions given in this section govern the construction of sections 3.770 to 3.800 of this Code.

(a) Transient Lodging Provider means a person that furnishes transient lodging.

(b) Transient Lodging Intermediary means a person other than a transient lodging provider that facilitates the retail sale of transient lodging and:

(1) Charges for occupancy of the transient lodging;

(2) Collects the consideration charged for occupancy of the transient lodging; or

(3) Receives a fee or commission and requires the transient lodging provider to use a specified third-party entity to collect the consideration charged for occupancy of the transient lodging.

(c) Transient Lodging Tax Collector means a transient lodging provider or transient lodging intermediary.

(d) Occupancy means the right to use or possession of any space in transient lodging for dwelling, lodging or sleeping purposes for less than 30 days.

(e) Occupant means any individual who exercises occupancy or is entitled to occupancy in transient lodging for a period of 30 consecutive calendar days or less, counting portions of calendar days as full days.

(f) Person means any individual, firm partnership, joint venture, limited liability company, corporation, limited liability partnership, association, host, social club, fraternal organization, fraternity, sorority, public or private dormitory, joint stock company, estate, trust, business trust, receiver, trustee, syndicate, or any other group or combination acting as a unit.

(g) Rent means the consideration paid or payable by an occupant for the occupancy of space in transient lodging valued in money, goods, labor, credits, property, or other consideration. If a separate fee is charged for services, goods or commodities and the fee is optional, that fee is not included in rent.

(h) Short-Term Rental means a house, duplex, multi-plex, apartment, condominium, houseboat, trailer or other residential dwelling unit where a person rents a guest bedroom or the entire residential dwelling unit for transient lodging occupancy. Generally, a short-term rental is zoned residential or has a building occupancy that only allows for residential use.

(i) Short-Term Rental Hosting Platform means a business or other person that facilitates the retail sale of transient lodging by connecting occupants with transient lodging providers, either online or in any other manner. Short-term rental hosting platforms are transient lodging intermediaries.

(j) Tax administrator means the finance director of the City of Eugene or its designee, which may include the Oregon Department of Revenue. If the city utilizes the Oregon Department of Revenue as its tax administrator, it will comply with ORS 305.620 in that it will follow the rules adopted by the Department of Revenue regarding the administration, collection, enforcement and distribution of transient lodging taxes.

(k) Transient Lodging or Transient Lodging Facilities means:

(1) Hotel, motel, and inn dwelling units that are used for temporary overnight human occupancy;

(2) Spaces used for overnight parking of recreational vehicles or placement of tents during periods of human occupancy; or

(3) Houses, cabins, condominiums, apartment units or other dwelling units, or portions of any of these dwelling units that are used for temporary human occupancy.

(l) TLT or tax means the transient lodging tax.

(Section 3.770 added by Ordinance No. 17282, enacted March 24, 1975; administratively amended by Ordinance No. 20113, enacted April 6, 1998, effective May 6, 1998; and amended by Ordinance No. 20673, enacted July 25, 2022, effective October 1, 2022.)