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

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

 

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.

PortlandOregon.gov 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.