“City” means the city of McMinnville, Oregon.

“City council” means the city council of the city of McMinnville, Oregon.

“Finance department” means the finance department of the city.

“Finance director” means the director of the finance department or their designee.

“Lodging” means “transient lodging” as defined by ORS 320.300, except that “lodging” shall not include dwelling units described in ORS 320.308.

“Occupancy” means the right to the use or possession of any space in transient lodging for dwelling, lodging or sleeping purposes for less than 30 days.

“Occupant” means any person who exercises occupancy or is entitled to occupancy in transient lodging for a period of 30 consecutive days or less, counting portions of calendar days as full days.

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

“Rent” means the consideration paid or payable by an occupant for the occupancy of space in transient lodging valued in money, goods, labor, credits, property, or other consideration. If a separate fee is charged for services, goods or commodities and the fee is optional, that fee is not included in rent. Rent includes the portion of any total retail price paid as part of a travel package by an occupant for occupancy of transient lodging, as may be determined by reasonable and verified standards from books and records kept in the ordinary course of a tax collector’s business.

“Short-term rental” means a house, duplex, multiplex, apartment, condominium, houseboat, trailer or other residential dwelling unit where a person rents a guest bedroom or the entire residential dwelling unit for transient lodging occupancy. Generally, a short-term rental is zoned residential or has a building occupancy that only allows for residential use.

“Short-term rental housing platform” means a business or other person that facilitates the retail sale of transient lodging by connecting occupants with transient lodging providers, either online or in any other manner. Short-term rental hosting platforms are transient lodging intermediaries.

“Tax” or “TLT” means the transient lodging tax.

“Tax administrator” means the finance director or their designee.

“Transient lodging intermediary” or “lodging intermediary” means a person other than a transient lodging provider that facilitates the retail sale of transient lodging and:

“Transient lodging provider” or “provider” means a person that furnishes transient lodging.

“Transient lodging tax collector” or “tax collector” means a transient lodging provider or a transient lodging intermediary. (Ord. 5080 §1 (Exh. 1 (part)), 2019; Ord. 4994, 2015).