3.30.030 Imposition of tax.
(1) Transient Lodging Tax. For the privilege of occupancy in any hotel or hotel/sleeping facility, tent sites and/or RV parking site, on and after the effective date of the ordinance codified in this chapter, each transient shall pay a fee in the amount of six percent of the rent charged by the operator. It is noted that the state of Oregon already has implemented a one percent tax and this fee is in addition to that fee.
(2) Payment of Fee by Transient.
(a) The fees imposed pursuant to this chapter constitute a debt owed by the transient to the city, which is extinguished only by payment to the operator or to the city.
(b) The transient shall pay the fees to the operator of the hotel/sleeping facility at the time the rent is paid.
(c) If rent is paid in installments, the transient shall pay a proportionate share of the fee to the operator with each installment.
(3) Payment of Fee by Operator. The fee collected or accrued by the operator constitutes a debt owing by the operator to the city. [Ord. 295 § 3, 2013.]