Portland, Oregon, Transient Lodgings Tax Obligations, Measure 26-194 (May 2017)
| Measure 26-194: Portland Transient Lodgings Tax Obligations |
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| The basics |
| Election date: |
| May 16, 2017 |
| Status: |
 Approved
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| Topic: |
| Local hotel tax |
| Related articles |
| Local hotel tax on the ballot May 16, 2017 ballot measures in Oregon Multnomah County, Oregon ballot measures Other counties Local charter amendments on the ballot |
| See also |
| Portland, Oregon |
A charter amendment was on the ballot for Portland voters in Multnomah, Clackamas, and Washington counties in Oregon on May 16, 2017. It was approved.
| A yes vote was a vote in favor of authorizing the city council to impose a transient lodging tax on online businesses without further voter approval. |
| A no vote was a vote against authorizing the city council to impose a transient lodging tax on online businesses without further voter approval. |
Election results
| Portland Measure 26-194 | ||||
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| Result | Votes | Percentage | ||
| Yes | 80,467 | 62.44% | ||
| No | 48,396 | 37.56% | ||
- Election results from Multnoma County multi-county results summary
Text of measure
Ballot question
The following question appeared on the ballot:[1]
| “ |
CAPTION: Amends Charter: Authorizes Council To Change Scope Of Transient Lodgings Tax Obligations QUESTION: Shall City Council be authorized to impose Transient Lodgings Tax obligations on online businesses and others without further voter approval? SUMMARY: In City Charter Section 7-113, adopted in 1971, city voters authorized City Council to impose a Transient Lodgings Tax on amounts paid “for lodging” in hotels or other short-term rental spaces. The “owner or operator” of rental space is required to collect and remit this tax to the City. Recently, a federal court ruled that Charter Section 7-113 does not authorize the City to collect the Transient Lodgings Tax from a business that operates websites that connect tourists and other renters with homeowners and others seeking to make property available for short-term rentals. By authorizing new definitions and interpretations of Section 7-113, this measure authorizes Council to change the scope of Transient Lodgings Tax obligations and, among other things, (1) impose the tax obligations on businesses that facilitate short-term rentals but may not fit the 1971 definition of “owner or operator”; and (2) tax payments that may not fit the 1971 definition of payments “for lodging.” Council could make such changes by ordinance without any additional voter approval. This measure does not change tax rates.[2] |
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Explanatory statement
The following explanatory statement of the measure was prepared by the office of the Portland City Council:
| “ | The “Transient Lodgings Tax” is the tax a guest pays when
they stay in a hotel, motel, vacation rental or any other short-term rental in the City of Portland. This measure amends Portland’s City Charter (Section 7-113 Transient Lodging Tax) to clarify that City Council, by adopting an ordinance, can ensure that transient lodging taxes are collected and remitted from all short-term lodging rentals in the City of Portland. City Charter Section 7-113 was enacted in 1971 to impose a Transient Lodgings Tax on amounts paid “for lodging” to the “owner or operator” of any hotel or other space in Portland that is intended for short-term lodging. At that time, the only way to make a reservation at a lodging establishment was by phone or in person and the types of spaces designed for short-term lodging did not include the technologies available today. A federal court recently ruled that the City Charter does not currently authorize the City Council to require online businesses to collect and remit Transient Lodgings Taxes because they are not the “owner or operator” of lodging space, as those terms were understood in 1971. And, the Charter does not apply to new technologies that help travelers book and pay for lodging. Technology changes over the past 45 years have increased the number of ways a guest can reserve and pay for a hotel, motel or other short-term rental. Additionally, the types of lodging structures and locations that now offer transient lodging occupancy have changed over this time period. Both reservations and payments for transient lodging are no longer required to be done directly with the owner or traditional operator of the hotel or space intended for lodging occupancy as in the past. Today, there are dozens of online companies that advertise a variety of lodging types and locations and are able to accept both room reservations and deposits or full payments for a variety of lodging options. Some online businesses collect and remit the Transient Lodgings Tax. Others do not. Adding this provision allows the City Council, through legislative action following a public hearing, to define terms to match the current ways transient lodging occupancy is offered and reserved. It would ensure that transient lodging taxes are properly collected from guests in the same manner for all types of transient lodging rentals. The Measure does not increase the tax rates. Revenues from the city’s 5% Transient Lodgings Tax are credited to the city’s General Fund and used for fire, police and other basic City services. Additionally, revenues from a 1% Transient Lodgings Tax are credited to a non-profit corporation dedicated to the promotion, solicitation, procurement, and service of convention business and tourism in the City. [2] |
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| —Portland City Council[1] | ||
Path to the ballot
This measure was put on the ballot through a vote of the governing officials of Portland, Oregon.
Recent news
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See also
External links
Footnotes
- ↑ 1.0 1.1 Multnomah County Elections Division, "May Special District Election Voters' Pamphlet May 16, 2017," accessed May 12, 2017
- ↑ 2.0 2.1 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source.
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