§ 112.06 EXEMPTIONS.
   No TLT shall be imposed upon:
   (A)   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 Oregon Department of Human Services or the Oregon Health Authority;
   (B)   A dwelling unit in a facility providing treatment for drug or alcohol abuse or providing mental health treatment;
   (C)   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;
   (D)   A dwelling unit at a nonprofit youth or church camp, nonprofit conference center or other nonprofit facility; or
   (E)   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:
      (1)   All dwelling units occupied are within the same facility; and
      (2)   The person paying consideration for the transient lodging is the same person throughout the consecutive period.
(Ord. 454, passed 9-27-2021)