Transient Lodging Tax Law and Legal Definition

Transient lodging tax refers to a tax on the consideration paid for lodging and related services by a hotel, tourist court, motel, or trailer camp. It is also levied for the granting of a license to use real property other than the renting or leasing thereof for a continuous period of thirty days or more.

Transient lodging tax is a public record usually exempted from disclosure. Records, reports or returns submitted by private concerns or enterprises required by law to be submitted to or inspected by a governmental body to allow it to determine the amount of any transient lodging tax payable and the amounts of such tax payable or paid, to the extent that such information is in a form which would permit identification of the individual concern or enterprise is exempted from disclosure. [ORS § 192.502].