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LIC-10.08 - Definition of Registered Business

DEFINITION OF REGISTERED BUSINESS

Administrative Rule Adopted by Revenue Bureau - License & Tax Division Pursuant to Rule-Making Authority

ARB-LIC-10.08


 

For the purposes of PCC 14B.90, a “registered business” must be:

1. Registered with the Secretary of State Corporation Division or its equivalent in the state where the business is located; and

2. In compliance with the City of Portland Revenue Bureau License and Tax Division business registration requirements.

 


HISTORY

 

Adopted by Director of Revenue Bureau as Administrative Rule 020.12-4 July 9, 2012.
Rule renumbered by Auditor's Office and filed in PPD May 14, 2013.