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The City of Portland, Oregon

Portland, Oregon

Welcome to the official web site of the City of Portland, Oregon

General Information: 503-823-4000


1221 SW 4th Avenue, Room 110, Portland, OR 97204

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Business Tax Policies (BTP)

A policy is a written guideline provided to taxpayers to explain procedures or provide guidance in particular fact situations. 

Policies are not law nor are they subject to public hearing as are the administrative rules. However, in some cases, the policy is referred to and supported by the Business License Law and the Business Tax Law (e.g., 7.02.600 C. 2. regarding LLC members).

All official policies adopted by the Revenue Division are reviewed internally before formal adoption by signature of the Director of the Revenue Division.