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The City of Portland, Oregon

Office of Management & Finance

Revenue Division

Arts Tax: 503-865-4278

Business Taxes: 503-823-5157

111 SW Columbia St, Suite 600, Portland, OR 97201

More Contact Info

Notice of Public Hearing

The City of Portland Revenue Division will hold a public hearing on administrative rules interpreting the Business License Law and Multnomah County Business Income Tax Law. The proposed administrative rule relates to the treatment of adjustments related to Internal Revenue Code Section 754 elections.

Date: Thursday, April 26, 2018
Time: 2:30 P.M. to 4:30 P.M.
Place: City of Portland Revenue Division, 111 SW Columbia Street. Suite. 600, Portland, Oregon 97201 (Rivers Conference Room).

Written testimony is encouraged and will be accepted at the hearing and at the Division through 5:00 P.M., Friday, April 27, 2018.
Copies of the proposed administrative rule may be obtained by contacting the Revenue Division, 111 SW Columbia Street, Suite 600, Portland, Oregon 97201; (503) 865-2470;

Tax year 2016 (and future) extended due date discrepancy between Oregon and the City/County

Starting with the 2016 tax year, the extended due date of the Oregon Form 20 (Corporate Excise Tax Return) and Form 20-INC (Corporate Income Tax Return) is one month later than the extended due date of the Combined Tax Return. For calendar year 2016 taxpayers, the Oregon extended due date of November 15 is one month after the City/County (Combined Tax Return) October 15 extended due date. This is problematic as the City/County return is based on the figures reported on the Oregon return.

Typically, the Oregon return is finalized at the same time as the federal return (which is due one month earlier), so this discrepancy should not impact many taxpayers. If you are not able to finalize your Oregon return by the extended due date of the Combined Tax Return, you will be granted a grace period for penalty assessments as long as your Combined Tax Return is filed by the Oregon extended due date. If you are assessed a penalty under these circumstances, it will be waived upon request. However, there will be no waiver or reduction of interest due that results from the discrepancy.

6-year History of Owner's Compensation Deduction

Tax Year

Multnomah County*

City of Portland*

2017 $103,500 $103,500
2016 $101,500 $101,500
2015 $100,000 $100,000
2014 $92,000 $100,000
2013 $90,500 $90,500
2012 $88,500 $88,500

*per owner


Volunteer Opportunity - Business License Appeal Board Vacancy

Volunteer Opportunity - Business License Appeal Board Vacancy


As of 1/1/2013, there will be a vacancy on the Revenue Bureau's Business License Appeals Board. This board hears and decides business license, business income tax and transient lodging tax appeals of decisions issued by the Revenue Bureau. Potential board members should have expertise in taxation. The board typically meets twice per year and hearings are not scheduled during tax return filing season. The person filling the vacant position would serve a three-year term.

See additional information regarding the position (detailed description, application forms, etc.)

Women, minorities, and qualified individuals with disabilities are encouraged to participate on the board.

TY2012: Portland eliminates residential rental exemption; Multnomah County does not

Beginning with tax year 2012, the City of Portland Business License Law will no longer grant an exemption to individuals whose only business activity is renting or leasing less than ten (10) residential real property dwelling units.

There is no change to the $50,000 gross receipts exemption.

Therefore, any individual who is a lessor of residential units within the City of Portland may still be exempt from paying the City of Portland Business License Tax if the gross receipts from all business activities are less than $50,000.

At this time, there has been no change to the Multnomah County Business Income Tax Law. Multnomah County still exempts individuals whose sole business activity is exclusively limited to the renting or leasing of residential real property dwelling units provided that the beneficial owner rents or leases less than ten (10) total units, regardless of whether the units are located inside or outside of the County.