City Code provides that any determination made by the Revenue Bureau, License and Tax Division may be appealed by the licensee. The Business License Appeals Board hears and decides business license, business income tax and transient lodging tax appeals of decisions issued by the Revenue Bureau. Appointments to the Board are made by the Mayor, City Auditor and the Commissioner In Charge of the Revenue Bureau for varying terms, and are drawn from members of the Accounting and Legal professional community who have the requisite level of expertise in accounting methods and tax regulation. No employee or agent of the Bureau may be appointed to or serve on the Business License Appeals Board. Transient Lodging Tax law additionally provides that the Board may also act in an advisory capacity to City legislators on matters pertaining to the transient lodging tax and enforcement problems and make recommendations to Council on legislation.
Contact: Danny DeSelle, Revenue Bureau, License and Tax Division, (503) 865-2857
Commission Websites: https://www.portlandoregon.gov/citycode/article/555241