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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

COVID-19 Revenue Division Program Relief

UPDATED: May 26, 2020, 4:12 PM

Following the guidance provided from the Oregon Department of Revenue (March 25, 2020 news release, Revenue Director’s Order 2020-02, and their April 29, 2020 news release), the Revenue Division has made the following updates for relief due to the COVID-19 emergency:

Portland Arts Education and Access Income Tax (Arts Tax) 

  • Tax Year 2019 Filing and Payment Deadline: The Revenue Division is automatically extending the Portland Arts Tax return filing and payment due on 4/15/2020 until 7/15/2020. 

Portland Business License Tax and Multnomah County Business Income Tax
(including Pay Ratio Surtax, Heavy Vehicle Tax, and Residential Rental Program Fees) 

  • Tax Year 2019 Filing Deadline:  The Revenue Division is automatically extending the Portland and Multnomah County business tax return filing due date until 7/15/2020, for any tax year 2019 combined tax returns due on or after 4/1/2020, and before 7/15/2020.

    The tax year 2019 six-month extension to file, if requested, continues to extend only the filing deadline for sixth months from the normal, original due date. For calendar year filers, the extended filing due date would remain 10/15/2020.

    Any tax year 2019 combined tax returns due after 7/15/2020 are not extended at this time.

    For interest calculated on refunds claimed on combined tax returns that have an automatically extended due date, the “original due date of the tax return” in Portland City Code Section 7.02.720 A 1 will be 7/15/2020.    
  • Tax Year 2019 Payment Deadline: The Revenue Division is automatically extending the Portland and Multnomah County business tax payment due with the 2019 tax year return filing until 7/15/2020, for any tax payments due with tax year 2019 combined tax returns due on or after 4/1/2020, and before 7/15/2020.

    Any business tax payment due after 7/15/2020 with a tax year 2019 combined tax return is not extended at this time. 
  • Tax Year 2018 Extended Filing Deadline: The Revenue Division is automatically extending the Portland and Multnomah County business tax return filing due date until 7/15/2020, for any combined tax returns with a valid six-month extension period ending on or after 4/1/2020, and before 7/15/2020.
  • Tax Year 2019 Penalties and Interest: No penalties or interest will accrue until 7/16/2020 for any tax filing or payment extended under this directive. 
  • Tax Year 2020 Estimated Business Tax Payments: Estimated Portland and Multnomah County business tax payments for tax year 2020 are not extended. There are no penalties for not making estimated payments. While interest on the underpayment of quarterly estimated payments per PCC 7.02.710 B and the “safe harbor” provisions of PCC 7.02.710 C will still apply, we will not assess underpayment interest for taxpayers making a good-faith effort to estimate their first quarter business tax payment due on 4/15/2020.

Delinquent Tax Collections

  • For taxpayers who are currently on payment plans with the Revenue Division, we will not default any payment plans for non-payment during this time. By Portland City Code, interest will continue to accrue on any unpaid balance.
  • For taxpayers unable to fully pay their business tax liabilities, please contact the Revenue Division to enter into a payment plan to satisfy the liability.
  • New delinquent accounts will not be forwarded by the Revenue Division to private collection agencies during this time.
  • Further, the Revenue Division has ordered any collection of debt by private collection agencies to stop during this time.
  • Cases that were already in litigation prior to the Mayor’s emergency declaration will continue in litigation based on Court requirements.

Clean Energy Surcharge (CES)

  • Tax Year 2019 Filing Deadline: The Revenue Division is automatically extending the CES Schedule filing due date until 7/15/2020, for any tax year 2019 combined tax returns due on or after 4/1/2020, and before 7/15/2020. 
  • Tax Year 2019 Payment Deadline: Following the State of Oregon’s guidance on the new Commercial Activities Tax, the 2019 payment for the CES is still due by the original due date of the Portland and Multnomah County business tax returns. 
  • Tax Year 2019 Penalties and Interest: The Revenue Division understands that the pandemic may affect business operations. We will not assess late payment penalties for taxpayers making a good-faith effort to estimate their tax year 2019 CES payment. Under Portland City Code, interest will continue to accrue on any unpaid liability. 
  • Tax Year 2020 Estimated CES Payments: The threshold for making estimated CES payments for tax year 2020 has been increased from $1,000 to $10,000. This means that businesses that will owe less than $10,000 for the CES are not required to make quarterly estimated tax payments for tax year 2020.

    If businesses know they’ll owe $10,000 or more for the Clean Energy Surcharge for tax year 2020 and can pay, they should make estimated quarterly payments and comply with Portland City Code to the fullest extent possible.

    The Revenue Division will not assess underpayment interest for taxpayers making good-faith efforts to estimate their tax year 2020 quarterly estimated CES payments.

City of Portland Liens 

  • Property lien statements will continue to be mailed to lien holders.  In cases of hardship, lien payments may be deferred until 7/15/2020.  To request a hardship deferral, please write “Deferral Requested” with your name and phone number on your next billing statement and mail it back to the Revenue Division using the return envelope.  Taking this step will automatically defer payments.  When the deferral period ends on 7/15/2020, we will contact you to resume payments. Please note this deferral does not reduce the lien balance owed or suspend interest charges. 

Transient Lodging Taxes 

  • No automatic extension is provided in this directive for the payment or filing of any return for Transient Lodging Taxes or the Tourism Improvement District (TID) fees.

 

Revenue Division Office Closure

At the direction of Portland Mayor Ted Wheeler, the Revenue Division office will be closed effective 3/17/2020 until further notice by direction of the Mayor.  We will be unable to answer phone calls during this time. We are still available to assist the public through email. Please expect longer than normal response times during the closure.

For Arts Tax questions: ArtsTaxHelp@portlandoregon.gov 

For Transient Lodging Tax questions: TLTax@portlandoregon.gov 

For Business Tax and other Revenue Division program questions: BizTaxHelp@portlandoregon.gov

ALERT: Phishing Attempt Notification

The City of Portland’s Revenue Division has been notified of a ‘phishing’ attempt notifying the public about renewing their business licenses. If you have received this email, please delete it. This email was not sent by the Revenue Division or the City of Portland. An image of the phishing email is below.

Image of phishing email

The Office of Management and Finance issued a press release about the incident.

If you have any questions about the Business License Tax, please call the Revenue Division at (503) 823-5157.

Business Line Fax Number Issue Resolved

UPDATE: This issue has been resolved. Documents faxed between 12/11/19 through 12/13/19, 12:30PM did not go through. Please resubmit your documents faxed between that time period.

We apologize for any inconvenience this may have caused you.

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ISSUE: Our business line fax number 503-823-5192 is temporarily down. Please mail or upload your documents by going to www.portlandoregon.gov/apps/mcbit

Thank you for your patience while we work on resolving the problem.

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.