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The City of Portland, Oregon

Office of Management & Finance

Revenue Division

Arts Tax: 503-865-4278

Business Taxes: 503-823-5157

111 SW Columbia St, Suite 600, Portland, OR 97201

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Business Tax Administrative Rules (BTAR)

Portland's Business License Law (PCC 7.02) and Multnomah County's Business Income Tax Law (MCC 12) authorize the Revenue Division to adopt administrative rules relating to matters within the scope of the Business License and the Business Income Tax Laws (PCC 7.02.211 B / MCC 12.210).  All administrative rules have been adopted following the public hearing process established by the two laws (PCC 7.02.210 C,D / MCC 12.210 C,D).

Each administrative rule has been given a number that identifies the code section it is interpreting and the year it was adopted.  For example, Administrative rule 100.93-1 would interpret or explain PCC 7.02.100 and MCC 12.100.  It would further indicate that the rule was adopted in 1993 and was the first rule in the sequence of rules adopted that year for subsection 100.

The terms "City" or "County", as used in administrative rule examples, shall include and may be substituted for the other jurisdiction, unless the rule only interprets a code section unique to one jurisdiction.