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Office of Management & Finance

Revenue Bureau

Phone: 503-823-5157

Arts Tax: 503-865-4278

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

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BTAR 530.93-1A Seasonal Businesses and Payment of Estimated Taxes

City of Portland Revenue Bureau, License and Tax Division

Business Tax Administrative Rule 530.93-1A

Seasonal Businesses and Payment of Estimated Taxes

A seasonal business is one which earns seventy percent (70%) or more of its gross income in a period of six successive months or less. A business who is required to make payments under MCC 12.520 or PCC 7.02.520 Quarterly Estimates, and qualifies as a seasonal business may make quarterly payments timed with the season in which income is generated. To use the seasonal business quarterly payment method, the business must petition and receive approval in advance from the Revenue Bureau Audit Supervisor. A petition requesting use of the seasonal business quarterly payment method must be submitted to the Bureau no later than the due date of the 1st quarterly estimated payment required by the codes.

Example: Santa's Workshop, Inc. is a calendar year seasonal business which generates 80% of its income from September to December. A petition requesting the use of the seasonal business quarterly payment method was filed prior to April 15th, and approved by the Bureau. Santa's Workshop has the option to pay quarterly estimates as follows:

1. First quarter payment -           $0

2. Second quarter payment -      $0

3. Third quarter payment -          1/4 of estimated tax liability

4. Fourth quarter payment -        Balance due (3/4) of total estimated tax liability

Adopted: 11/23/93

Amended: 1/10/06 (housekeeping changes), 8/10/09 (housekeeping changes)

(PCC 7.02.530 / MCC 12.530)

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