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Office of Management & Finance

Revenue Bureau

Revenue is being re-organized under the Bureau of Revenue and Financial Services.

Phone: 503-823-5157

Arts Tax: 503-865-4278

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

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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