§ 34.06 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 that is used by members of the general public for temporary human occupancy for fewer than 30 days per year;
   (D)   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;
   (E)   A dwelling unit at a nonprofit youth or church camp, nonprofit conference center or other nonprofit facility; or
   (F)   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 division 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.
(Prior Code, Ord. 176, passed 1-9-1980; Am. Ord. 97-348, passed 11-12-1997; Am. Ord. 07-402, passed 7-9-2007; Am. Ord. 19-432, passed 6-12-2019; Am. Ord. 21-441, passed 11-10-2021)