Skip to Main Content View Text-Only

Office of Management & Finance

Revenue Bureau

Phone: 503-823-5157

Arts Tax: 503-865-4278

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

More Contact Info

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 Bureau are reviewed internally before formal adoption by signature of the Director of the Revenue Bureau. 

Heartbleed Security Notice

A serious security vulnerability known as "Heartbleed" was recently discovered in OpenSSL, a popular software library commonly used by many websites on the internet to encrypt communication between a user's computer and a web server. is NOT affected by this vulnerability as it does not use the OpenSSL software library. Please rest assured we are dedicated to protecting your security on this website.