Arts Tax: 503-865-4278
Business Taxes: 503-823-5157
111 SW Columbia St, Suite 600, Portland, OR 97201
Audits & Evaluations of the Division
As a tax collection and regulatory agency, the Revenue Division has a responsibility to be transparent and accountable to the public. Audits and reports concerning the Division and its operations can be found below.
2015: ARTS TAX: Promises to voters only partly fulfilled
An audit concluded that after three years of collections, Portland’s Arts Tax has provided funds to schools and arts organizations, but implementation has been challenging and some objectives and requirements have yet to be accomplished.
2013: Special Study of Multnomah County Business Income Tax (MCBIT) & Vendor Compliance
A County audit found business compliance with the tax was "very good". The $58,600 collected from businesses that owed taxes during the audit period represents about one-tenth of one percent of the over $52 million brought in by the tax in FY11-12.
2012 Performance Audit of City's Liens, Collections, and Foreclosure Process
External auditors made five recommendations to improve the City's process for lien collections and the foreclosure process, including a recommendation to consolidate fragmented operations for greater efficiency and effectiveness.
2010: ROI Methodology Review: Evaluation of Revenue Bureau Collection Positions
External consultant report concerning the "return on investment" of certain tax collection positions; how much they cost vs. how much they collect. The report found that the Bureau's added positions generated four times more revenue than they cost.
2009: Special Events Rate Study Report and Appendices
A study concerning the cost of "special events" on public streets such as parades, marches and marathons. Although the permitting process is sound, charging flat fees for permits is outdated; the City subsidizes 95% of the costs of special events.
2009 Audit: Utility and Franchise Revenue: Equitable tax and consistent approach needed to improve collections
An audit of revenue collection at the Revenue Bureau & Office for Community Technology. Findings: "the Revenue Bureau has continued to improve revenue collection[s]" and "has the collection processes in place to maximize revenue collection to the City."
2006 Follow-Up Audit: Revenue Bureau License and Tax Division: Program makes significant progress since last audit
A follow-up audit of the 2004 Bureau of Licenses audit cited below (the Bureau of Licenses merged into the Revenue Bureau in 2005). The audit found that the Bureau had greatly improved and implemented 8 1/2 of 9 recommendations in two years.
2005: Revenue Bureau Transition Plan & Implementation Strategy
An external consultant report concerning the creation of the Revenue Bureau by consolidating cash reconciliation and collection functions from various City bureaus.
2004 Audit: Bureau of Licenses: Opportunities to Improve Revenue Collection & Strengthen Internal Controls
An external audit recommended improvements to internal controls, performance monitoring, and collection practices to collect about $3 million in additional taxes.