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
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.
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