Clean Energy Surcharge Administrative Rules

On November 6, 2018, Portland voters adopted Ballot Measure 26-201, the Portland Clean Energy Community Benefits Initiative (referred to hereafter as the Clean Energy Surcharge or CES). CES imposes a 1% surcharge on the retail sales within Portland of certain large retailers. 

On February 21, 2019, the Portland City Council passed Ordinance 189389 and Ordinance 189390 implementing the CES in the Portland City Code, PCC 7.02, PCC 7.07 and PCC 5.04. 

In accordance with Portland City Code section 7.02.210, the following new or amended administrative rules are adopted following their public hearing on April 3, 2019.

• Business Tax Administrative Rule 500.19-1 Clean Energy Surcharge (CES) - Utility
• Business Tax Administrative Rule 500.19-2 Clean Energy Surcharge (CES) - Qualified Medicine or Drugs
• Business Tax Administrative Rule 500.19-3 Clean Energy Surcharge (CES) - Qualified Health Care Services
• Business Tax Administrative Rule 500.19-4 Clean Energy Surcharge (CES) - Retail Sale
• Business Tax Administrative Rule 500.19-5 Clean Energy Surcharge (CES) - Penalties & Interest
• Business Tax Administrative Rule 500.19-6 Clean Energy Surcharge (CES) - Separate Itemization

Please visit the City's Bureau of Planning and Sustainability website for information on the Portland Clean Energy Community Benefits Fund.