(1) “Transient Lodging” means:

(2) "City Council" means the City Council of the City of Medford, Oregon.

(3) "Occupancy" means the use or possession, or the right to the use or possession for lodging or sleeping purposes of any transient lodging.

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

(5) "Cash accounting" means the lodging tax collector does not enter the rent due from a transient on his records until rent is paid.

(6) "Accrual accounting" means the lodging tax collector enters the rent due from a transient on his records when the rent is earned whether or not it is paid.

(7) "Rent" means the total retail price, including all charges other than taxes, rendered for the sale, service or furnishing of transient lodging whether or not received by the lodging tax collector, for the occupancy of transient lodging valued in money, goods, labor, credits, property, or other consideration valued in money, without any deduction.

(8) "Rent package plan" means the consideration charged for both food and rent where a single rate is made for the total of both. The amount applicable to rent for determination of transient room tax under this ordinance shall be the same charge made for rent when consideration is not a part of a package plan. This concept is intended to follow state law regarding services included in the fee for purposes of determining the total retail price.

Example taken from State of Oregon Administrative Rules 150-320-305

Example 1: The ABC Bed and Breakfast charges $100 per night for a room. Guests are provided a breakfast that is included in the per-night fee. Guests may also have lunch or dinner at ABC and may charge the cost of these meals to their room. ABC will collect tax on $100 per night because the breakfast is included in the room fee. The tax does not apply to any charges for optional meals purchased by ABC’s guests.

Example 2: The High Mountain Resort offers winter lodging packages for customers. Customers can purchase a weekend package that includes two nights lodging and two ski lift tickets for a nearby ski resort for $250. Their regular charge for weekend lodging during the winter for a two night stay is $200. The state lodging tax will be collected on $200 because that represents the charge for providing lodging.

Example 3: The Highlife Hotel charges a standard room rate based on single occupancy. The Young family has two children and a dog. They rent a room for one night. The basic room rate is $80 per night. There is a $10 charge for a second adult. There is no charge for the children. The Youngs request a crib that costs an additional $10. There is also a $10 charge for the family dog. The state lodging tax applies to all of the additional fees as well as the standard room rate. The total amount subject to tax is $110.

(9) "Tax" means either the tax payable by the transient, or the aggregate amount of taxes due from a lodging tax collector during the period for which he is required to report his collections.

(10) "Chief Financial Officer" means the Chief Financial Officer of the City of Medford, Oregon.

(11) "Transient" means any individual who exercises occupancy or is entitled to occupancy in transient lodging for a period of twenty-seven consecutive calendar days or less, counting portions of paid calendar days as full days. The day a transient checks out of the transient lodging shall not be included in determining the 27-day period if the transient is not charged rent for that day by the lodging tax collector. Any such individual so occupying space in transient lodging shall be deemed to be a transient until the period of 27 days has expired unless there is an agreement in writing between the lodging tax collector and the occupant providing for a longer period of occupancy. In determining whether a person is a transient, uninterrupted periods of time extending both prior to and subsequent to the effective date of this ordinance may be considered. A person who pays for lodging on a monthly basis, irrespective of the number of days in such month, shall not be deemed a transient.

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

(13) “Transient Lodging Provider” or “Lodging Provider” means a person that furnishes lodging.

(14) “Transient Lodging Tax Collector” or “Lodging Tax Collector” means a transient lodging provider or a transient lodging intermediary.