Code, Rules & Policies

---

• Business Tax Code

  • City of Portland Business License Law (PCC)

  • Multnomah County Business Income Tax Law (MCC)

• Business Tax Administrative Rules (BTAR)

  • BTAR 110.07-1A Diversified Investing Fund Deduction

  • BTAR 110.94-1 Oregon Modifications

  • BTAR 200.95-1A Doing Business for an Estate

  • BTAR 200.95-2A Doing Business for a Trust

  • BTAR 280.12-1A Extension of Time to File Amended Returns Pursuant to the Decision in the Proctor Case

  • 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 500.17-1 Pay Ratio Surtax

  • BTAR 500.19-1 Clean Energy Surcharge (CES) - Utility

  • 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 500.19-4 Clean Energy Surcharge (CES) - Retail Sale

  • 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 600.18-1 Partnership Basis Adjustments

  • BTAR 600.93-2A Payments Deemed to be Compensation to Owners

  • BTAR 600.93-3 Definition of Owner - Sole Proprietor

  • BTAR 600.93-4A Self Employment Tax Deduction and Health Care Premium Deduction

  • BTAR 600.93-5A Definition of Owner - Partnership

  • BTAR 600.93-6A Change of Ownership During the Year and Calculation of the Compensation Allowance Deduction

  • BTAR 600.93-7 Patronage Dividends

  • BTAR 600.93-8A Short Periods Count as Tax Year

  • BTAR 600.93-9A Definition of Controlling Shareholders and Calculation of Number of Controlling Shareholders

  • BTAR 600.94-1A Treatment of Currently Taxed Pass-Through Income

  • BTAR 600.94-2A Partnerships - Partner Level Deduction Election

  • BTAR 600.94-3 Qualified Retirement Plans

  • BTAR 600.17-1 Net Operating Losses

  • 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 610.93-4A Apportionment of Gross Income from Business Activities Other than Sales of Tangible Personal Property

  • BTAR 610.93-5A Apportionment for Banking Income

  • BTAR 610.93-6A Apportionment for Domestic Insurers

  • BTAR 610.93-7 Apportionment for Freight Carriers

  • BTAR 610.93-8A Apportionment for Passenger Carriers

  • 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

• Business Tax Policies (BTP)

  • BTP: Application of Payments

  • BTP: Apportionment of Royalty Income

  • BTP: Combined Tax Return Due Dates

  • BTP: Compensation Allowance for Sole Proprietor Spouses

  • BTP: De Minimus Exemption Policy

  • BTP: Entity Level Assessment of Tax Liability

  • BTP: Exemption for Certain Foster Care Payments

  • BTP: Exemptions for Certain Farming Activities

  • BTP: Federal Health Care Premium Credit

  • BTP: Filing Exemption for Ministers

  • BTP: Limited Liability Company (LLC) and Limited Liability Partnership (LLP) Owners Compensation Deduction

  • BTP: Net Operating Loss Carryforwards Disallowance and Allowance for Entity Changes

  • BTP: Partnership Basis Adjustments

  • BTP: Passive Activity Loss Limitations

  • BTP: Payment Plan

  • BTP: Penalty Assessment

  • BTP: Penalty Waiver Requests

  • BTP: Real Estate Brokers with Separate Business Activity (Including Residential Rentals)

  • BTP: Refunds

  • BTP: Reporting of Income from Pass-through Entities

  • BTP: Returned Check Charge

  • BTP: Short Tax Year Quarterly Estimated Payment

  • BTP: Tenants in Common (TIC) Joint Ventures (JV) and Other Forms of Joint Ownership Tax Assessment

  • BTP: Treatment of Business Income for Nonresident Individuals

  • BTP: Voluntary Compliance

  • BTP: Your Right To Appeal - Explanation