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City of Portland

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6.08.050 Imposition of Tax.

A.  Each person who applies to construct a commercial improvement in the City of Portland shall pay a commercial construction excise tax in the amount of 1 percent of the value of the improvement.

B.  Each person who applies to construct a residential improvement in the City of Portland shall pay a residential construction excise tax in the amount of 1 percent of the value of the improvement.

C.  The construction excise tax shall be due and payable prior to the issuance of any building permit by the Bureau of Development Services.