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Office of Management & Finance


Phone: 503-823-5157

Arts Tax: 503-865-4278

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

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Register & Pay Back Taxes

For business taxpayers who were required to but have not registered for Portland and Multnomah County business taxes, the Division may look to the Voluntary Compliance Policy to assist you in coming into compliance with the tax laws.

Because of the Tax Amnesty Program, offered May 15, 2012 to July 16, 2012, the Voluntary Compliance Policy is now used in limited circumstances. The one-time Tax Amnesty Program, which allowed delinquent business taxpayers to file without penalty and with reduced interest charges, is no longer available.

If you are required to register and file, but reasonably believed that you were exempt from Portland Multnomah County business taxes, you may still be eligible for Voluntary Compliance.

How to register and pay delinquent taxes you may owe:

  1. Register online or by mail or fax

  2. File your taxes online or by mail or fax (years to file)

  3. Submit your supporting tax documents online or by mail/fax (forms and documents needed)

  4. Send a written request by mail or fax, explaining why you are requesting voluntary compliance

    • Fax: 503-823-5192

    • Mailing address:
      City of Portland Revenue Division, PO Box 8038, Portland, OR 97207-8038