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No tax imposed under this ordinance shall be imposed upon:

(1) Transient Lodging in a hospital, health care facility, long term care facility or any other residential facility that is licensed, registered or certified by the Department of Human Services or the Oregon Health Authority;

(2) A dwelling unit in a facility providing treatment for drug or alcohol abuse or providing mental health treatment;

(3) Transient Lodging in a private residence that is used by members of the general public for temporary human occupancy for fewer than 30 days per year;

(4) Transient Lodging, 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; other than this temporary emergency exception, the taxes herein apply to state and local government workers;

(5) Transient Lodging at a nonprofit youth or church camp, nonprofit conference center or other nonprofit facility; or

(6) Transient Lodging that is leased or otherwise occupied by the same person for a consecutive period of 27 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:

(a) All dwelling units occupied are within the same facility; and

(b) The person paying consideration for the transient lodging is the same person throughout the consecutive period.

[Amd. Sec. 5, Ord. No. 2015-117, Nov. 19, 2015.]