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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

More Contact Info

Doing business in Portland: fees & taxes paid by businesses

Last updated July 29, 2013

Typical business fees and taxes paid by businesses in Portland. This list is subject to change and isn't considered comprehensive in every case; application to specific businesses may vary.

Bureau of Emergency Communications

Description Expanded
Description
Frequency
or Trigger
Fee, Rate,
Tax, Cost
Applies to More Info
Oregon Telephone
Tax (9-1-1 tax)
Statewide Monthly $0.75/mo./device All Businesses

website

Bureau of Development Services

Description Expanded
Description
Frequency
or Trigger
Fee, Rate,
Tax, Cost
Applies to More Info
Residential ADUs, Conversions, Decks,
Demolition, Additions, Enlarging,
Accessories, Fences, Retaining
Walls, Manufactured Homes,
and Seismic Strengthening
Dependent
on project
Varies Some
Businesses
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Commercial New, Additions, Alterations,
and Ongoing Projects
Dependent
on project
Varies Some
Businesses
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On-site Sanitation New, Repair, Alteration,
and Decommission
Dependent
on project
Varies Some
Businesses
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Electrical, mechanical,
plumbing
Residential and Commercial Dependent
on project
Varies Some
Businesses
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Inspection Residential, Commercial, Site
Development, Sanitation, and
Special Inspections
Dependent
on project
Included in
permit fee
Many
Businesses
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Signs & Awning Structure Altering Signs, New
or Altering an Awning, Banner,
Balloon, Fascia / Wall sign, and
Freestanding Sign Registrations
Dependent
on project
Varies Many
Businesses
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Zoning Building or Installing an Accessory
Structure, Creating a new or enlarged
parking area or driveway, and making
an alteration to exterior development
Dependent
on project
Based on
value of work
performed
Some
Businesses

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Home Occupation Type A and Type B; using a residence
as place of work
Two-Year $147.00 Many
Businesses
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 Bureau of Environmental Services

Description Expanded
Description
Frequency
or Trigger
Fee, Rate,
Tax, Cost
Applies to More Info

Sanitary Sewer
System User
Service Charges

Special Meter Charge Per special meter $29.09 / bill Some
Businesses
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  Sanitary Sewer Service

Per 100 cu ft of water consumption

$8.121 Some
Businesses
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  Clean Water Discharges Per 100 cu ft of discharged clean water $0.824

Some

Businesses

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Non-Residential Users Off-site charge Monthly $6.74 per 1000 sq ft of impervious area Some
Businesses
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  On-site charge Monthly $3.84 per 1000 sq ft of impervious area Some
Businesses
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Bureau of Planning and Sustainability

Description Expanded
Description
Frequency
or Trigger
Fee, Rate,
Tax, Cost
Applies to More Info
Garbage, Recycling,
Composting
Permit is for
Private Haulers
Per Unit $8.30 / ton
of garbage
Few Businesses

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Fire & Rescue

Description Expanded
Description
Frequency
or Trigger
Fee, Rate,
Tax, Cost
Applies to More Info
Basic Fire Inspection  Base fee  Per occupancy  $45  Many Businesses 

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Public Assemblies  Festivals, celebrations, special events  Per use  Sliding scale  Few Businesses 

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Fireworks  Public display, land and water based  Per use  $200 land based; $600 water based  Few Businesses 

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Office of Neighborhood Involvement

Description Expanded
Description
Frequency
or Trigger
Fee, Rate,
Tax, Cost
Applies to More Info
Temporary Liquor Sales  Special event licensed premises only
*Collected on behalf of the State 
Per day  $50  Some Businesses 

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Special Event Winery / Grower  To sell wine, cider, and malt beverages for drinking on the special event licensed premises or in sealed containers for taking off of the special event licensed premises        
*Collected on behalf of the State 
Per day  $10  Some Businesses  

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Parks & Recreation

Description Expanded
Description
Frequency
or Trigger
Fee, Rate,
Tax, Cost
Applies to More Info
Concession Permit  To vend in parks  Filed 10 bus days before start date; Filed less than 10 bus days to start date  $80 if filed 10 bus days before; $160 if filed less than 10 bus days  Few Businesses 

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Special Event / Use Permit  Event / use of a park facility that is not a picnic, wedding, gym, or ballfield  Dependent on timely or untimely filing date Varies  Few Businesses 

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Portland Bureau of Transportation

 Description Expanded
Description
Frequency
or Trigger 
Fee, Rate,
Tax, Cost 
 Applies to More Info 
Parking Permits  Area Parking Permit  Annual Varies  Many Businesses  website 
Parking Permits   Carpool Permit  Monthly Varies   Many Businesses  website
Parking Permits   Area Parking Scratch-Off  Booklet of 10 Varies   Many Businesses  website
Sidewalk Cafe  Application & renewal: base charge  Annual  $150 application; $75 renewal  Few Businesses website 
Sidewalk Cafe  Application & renewal: in addition to base charge Annual  $4.50 application; $1.50 renewal  Few Businesses  website  
Leaf Day Fees (within designated zones)  Residential, commercial, multi-family  Annual  $65 commercial, multi-family; $30 residential  Some Businesses  website  

Police Bureau

Description Expanded
Description
Frequency
or Trigger
Fee, Rate,
Tax, Cost
Applies to More Info
Commercial / Business Alarm Permit  Burglar / Robbery Alarm Permit (each)  Annual  $125.00  Many Businesses 

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Revenue Bureau

 Description Expanded
Description
 Frequency
or Trigger

Fee, Rate,
Tax, Cost

 Applies to  More Info
Portland Business License Tax  See more info  Single rate  2.2% of Net Business Income; min $100 Many Businesses  website 
Property Management (within designated zones)  Enhanced Services Districts: Clean & Safe and Lloyd District  Oct 1 & Apr 1  Varies  Few Businesses  website 
Occupancy Taxes (collected by operators) Vacation rentals, hotels, motels and B&B room rentals in Portland - see more info Quarterly  City of Portland 6%, facilities with 50 or more rooms Portland Tourism Improvement District 2%  Few Businesses  website 
Private for Hire Companies  Taxi, Pedicab, LPT companies  Annual  Sliding scale  Few businesses  website 
Private for Hire Vehicles  Taxi, Pedicab, LPT vehicles Annual & replacement  Dependent on vehicle type  Many Businesses   website 
Private for Hire Drivers  Taxi, Pedicab, LPT drivers Annual & replacement  $100 application; $100 renewal  Many Businesses   website 
Special Events  All moving events on streets & sidewalks  No later than 30 days before event   Sliding scale Few Businesses  website 
Social Games  Operators of social games, restricting location, age, dollar amount of play, and other rules to protect the public peace, safety and morals  Annual  $500.00  Few Businesses website 
Second Hand Dealers  Shops that buy and sell used or new property that is often the subject of theft, regulated property  Annual  Varies  Few Businesses  website 
Towing (municipal tows & towing from private property)  See more info  Varies Varies  Many Businesses 

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Utility License Fee  Any company offering wireline voice services to customers in Portland with revenue earned in Portland  Annual  5% of gross revenues Few Businesses  website 
Utility Franchise  CLEC and gas & electric  Varies  5% of gross revenues  Few Businesses  website 
Utility Franchise  ILEC  Varies  7% of local exchange  Few Businesses  website 
Utility Franchise  Point-to-Point, STS  Varies  $3.63 per linear ft; min $25,000  Few Businesses  website
Utility Franchise  Wireless  Varies  $7,000 per site  Few Businesses  website 
Utility Franchise  Phone Booth  Varies  15% of commission of local calls; 25% of commission of long distance calls  Few Businesses  website
Utility Cable Franchise Cable  Annual  5% of gross revenues; 3% peg fee on 3% gross revenue  Few Businesses  website 

Water Bureau

Description Expanded
Description
Frequency
or Trigger
Fee, Rate,
Tax, Cost
Applies to More Info
 Base Charge Per meter on sewer special submeters and drainage only accts - base charge  Base charge  $31.21  Many Businesses 

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 Water Volume Charge Per meter on sewer special submeters and drainage only accts - in addition to base charge  Per unit  $3.441 / ccf  (748 gallons)  Many Businesses 

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Multiple

Description Expanded
Description
Frequency
or Trigger
Fee, Rate,
Tax, Cost
Applies to More Info
Environmental Services, Parks & Recreation, Transportation & Water System  Development Charges Dependent
on project
Varies  Few businesses 

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