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Office of Management & Finance

Revenue Division

Arts Tax: 503-865-4278

Business Taxes: 503-823-5157

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

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Heavy Vehicle Tax

On May 11, 2016 City Council approved a new four-year tax, establishing a Heavy Vehicle Use Tax.  The Heavy Vehicle Use Tax applies to companies that are subject to the Portland business tax and that pay the Oregon Weight-Mile Tax.  Revenues from this tax will help pay for the upkeep of roads and safety projects. This new tax is imposed in addition to the 2.2% business tax.

Heavy Vehicle Use Tax is imposed on taxpayers who operate one or more Heavy Vehicles on streets owned or maintained by the City of Portland. This tax is 2.8% of the total Oregon Weight-Mile Tax calculated for all periods within the tax year. The minimum Heavy Vehicle Use Tax due for a tax year is $100.

This new tax takes effect starting with 2016 tax year.

City of Portland Business License Law (PCC) 7.02.500 D Tax Rate.