- How do I pay now?
- How will my payment be applied?
- What if I can't pay now?
- What if I don't pay?
- Do I need to make quarterly payments?
1. Debit/credit card or Electronic Funds Transfer
- Debit/credit card or Electronic Funds Transfer (EFT) using our web application
- These payments post to your account the next day
Information you need:
- Portland Online account
- Revenue Division Business Tax Account Number
- Federal Tax ID number (Social Security Number or an Employer Identification Number)
- Credit/Debit cards will incur an additional 3% convenience fee
- EFTs have NO convenience fee. You will need your bank routing number and account number. You may have to pre-authorize a business account for EFTs before making a payment this way.
2. Pay by check
- Write one check for the amount due, payable to the City of Portland Revenue Division
- Your check will be applied on the POSTMARK DATE of your payment
- Returned checks will incur a $25 charge (Returned Check Charge Policy)
City of Portland Revenue Division
PO Box 8038
Portland OR 97207-8038
111 SW Columbia St, Suite 600
Portland OR 97201-5840
Payments received will first be applied to any penalty accrued, then to interest accrued, then to taxes due.
If you are unable to pay now, you can request that the Bureau set up a payment plan. You will need to contact your Account Representative.
Payment Plan Fees & Interest:
- $25 set-up fee
- Interest (10% annually) continues to accrue on the balance of tax due
After 30 days, if neither payment nor protest is received, the Bureau can assess additional penalties and interest, including a $500 civil penalty per violation, as well as begin collection activity on your account.
If your account is referred to a third party collection agency, additional fees up to 25% of the total balance due may be added.
Quarterly payments to the City of Portland or Multnomah County are required if your current tax year’s liability for a jurisdiction (including any temporary increases) will be $1,000 or greater and your prior tax year’s liability for that jurisdiction was also $1,000 or greater.
The amount due for each quarter equals the lesser of:
- 25% of your prior tax year’s liability (including any temporary increases) or
- 22.5% of your current tax year’s liability (including any temporary increases).
For the tax year ending on December 31 (calendar year filers), quarterly payments are due on:
- April 15
- June 15
- September 15
- December 15*
For fiscal year filers, quarterly payments are due on:
- The 15th day of the 4th month of the tax year
- The 15th day of the 6th month of the tax year
- The 15th day of the 9th month of the tax year
- The 15th day of the 12th month of the tax year*
*Please note that the December 15 due date is one month earlier than the January 15 due date of Federal and Oregon quarterly estimated payments for individuals. Also, if 100% the prior tax year’s liability is not paid in by the 15th day of the 12th month of the tax year, quarterly interest, if applicable, will be based on 90% of the current tax year’s liability.
Payments will be applied to the earliest unpaid due date. Overpayments will be carried forward to the quarterly installment(s) next due. Interest is calculated at a rate of 10% per annum for each quarter that payments are late or less than the amount due.
You must estimate your quarterly payments separately for the Multnomah County Business Income Tax and the City of Portland Business License Tax and allocate the payment on the Quarterly Payment Coupon (Form Q) accordingly. If your business activity is in only one jurisdiction, or your tax/fee liability qualifies for only one jurisdiction, then you are only required to make estimated payments for that program only.
For example, if your 2004 County tax is $10,000 and your 2004 City fee is $500, then you would calculate your 2005 quarterly payments by allocating $2,500 ($10,000 divided by 4 quarters) to the County and $0 to the City.