Arts Tax: 503-865-4278
Business Taxes: 503-823-5157
111 SW Columbia St, Suite 600, Portland, OR 97201
Arts Tax: 503-865-4278
Business Taxes: 503-823-5157
111 SW Columbia St, Suite 600, Portland, OR 97201
Business Tax Codes:
Business tax laws for Portland (PCC) and Multnomah County (MCC) administered by the Division
Business Tax Administrative Rules (BTAR):
Division regulations with the force of law that further define the Business Tax Codes
Business Tax Policies (BTP):
Written guidelines to explain procedures or situations
BTAR 300.93-1 Taxable Income after Business Activity has Ceased
BTAR 400.93-1A Exemption from Tax for Individuals and Joint Return Filers
BTAR 400.93-2A Exemption for Insurance Producers (as Defined in ORS 731.104)
BTAR 400.93-3A Business License Tax Exemption for Real Estate Brokers
BTAR 500.19-2 Clean Energy Surcharge (CES) - Qualified Medicine or Drugs
BTAR 500.19-3 Clean Energy Surcharge (CES) - Qualified Health Care Services
BTAR 500.19-5 Clean Energy Surcharge (CES) - Penalties & Interest
BTAR 500.19-6 Clean Energy Surcharge (CES) - Separate Itemization
BTAR 530.93-1A Seasonal Businesses and Payment of Estimated Taxes
BTAR 600.93-4A Self Employment Tax Deduction and Health Care Premium Deduction
BTAR 600.94-1A Treatment of Currently Taxed Pass-Through Income
BTAR 600.94-2A Partnerships - Partner Level Deduction Election
BTAR 610.00-1 De Minimus Business Activity for Personal Service
BTAR 610.00-2A Apportionment of Gains and Incomes Due to Sale of A Business
BTAR 610.16-1 De Minimus Business Activity for Freight Carriers
BTAR 610.16-2A Petition for Reduction of Heavy Vehicle Use Tax
BTAR 610.93-1 Definition of Total Gross Income Gross Receipts for Apportionment and Exemption
BTAR 610.93-2A Business Activity and Apportionment of Sales of Tangible Personal Property
BTAR 610.93-3A De Minimus Business Activity for Tangible Personal Property
BTAR 610.93-9A Apportionment for Incomes Subject to Portland City Code Chapters 7.12 or 7.14
BTAR 610.99-1A Apportionment for Providers of Electronic or Telephonic Services
BTP: Net Operating Loss Carryforwards Disallowance and Allowance for Entity Changes
BTP: Real Estate Brokers with Separate Business Activity (Including Residential Rentals)
BTP: Tenants in Common (TIC) Joint Ventures (JV) and Other Forms of Joint Ownership Tax Assessment
BTP: Treatment of Business Income for Nonresident Individuals