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Office of Management & Finance

Revenue

Phone: 503-823-5157

Arts Tax: 503-865-4278

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

More Contact Info

Proposed Business Tax Administrative Rule Housekeeping Changes - September 2015

The City of Portland Revenue Division will hold a public hearing on proposed modifications to Administrative Rules interpreting the Business License Law and Multnomah County Business Income Tax Law. The proposed modifications are considered to be housekeeping changes.

Date: Wednesday, September 23, 2015; Time: 3:30 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, September 25, 2015.  Copies of the proposed Administrative Rules may be obtained by contacting the Revenue Division, 111 SW Columbia Street, Suite 600, Portland, Oregon 97201; (503) 865-2470; www.portlandoregon.gov/revenue.

Business Tax Administrative Rule 110.07-1A - Draft
Business Tax Administrative Rule 280.12-1A - Draft
Business Tax Administrative Rule 400.93-3A - Draft
Business Tax Administrative Rule 530.93-1A - Draft
Business Tax Administrative Rule 600.93-4A - Draft
Business Tax Administrative Rule 600.93-6A - Draft
Business Tax Administrative Rule 600.93-8A - Draft
Business Tax Administrative Rule 600.94-2A - Draft
Business Tax Administrative Rule 610.93-9A - Draft
Business Tax Administrative Rule 610.99-1A - Draft

6-year History of Owner's Compensation Deduction

Year

Multnomah County*

City of Portland*

2014 $92,000 $100,000
2013 $90,500 $90,500
2012 $88,500 $88,500
2011 $87,000 $87,000
2010 $84,000 $84,000
2009 $84,000 $84,000

*per owner

 

Volunteer Opportunity - Business License Appeal Board Vacancy

Volunteer Opportunity - Business License Appeal Board Vacancy

 

As of 1/1/2013, there will 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.

Corporation Minimum Tax - Generally Not Deductible

The position of the Revenue Bureau is that all taxes imposed under Oregon Chapter 317 (Corporation Excise Tax) including minimum taxes imposed under ORS 317.090 are nondeductible taxes for the purpose of determining net income for both the Multnomah County Business Income Tax and City of Portland Business License Tax.

Contrarily, the position of the Revenue Bureau is that Oregon privilege taxes imposed upon Partnerships and S-Corporations are deductible taxes for the purpose of determining net income for both the Multnomah County Business Income Tax and City of Portland Business License Tax.

Posted: August 21, 2012