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A. The following are exempt from the tax imposed under this chapter:

1. 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 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. A dwelling unit that is used by members of the general public for temporary human occupancy for fewer than 30 days per year;

4. 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;

5. A dwelling unit at a charitable nonprofit youth or church camp, charitable nonprofit conference center or other charitable nonprofit facility;

6. 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. For purposes of this subsection, a dwelling unit leased for a consecutive period of 30 days or more during the year by one person but occupied by one or more other persons for a consecutive period of less than 30 days is not exempt from the tax imposed under this chapter during each person’s occupancy that is for a consecutive period of less than 30 days. 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. [BC 7.18.030, added by Ordinance No. 4687, 6/21/16]