Amusement devices, games and machines (i.e., pool tables, trivia games)

503-865-2488

Arts Tax 
(Mailing address: PO Box 1278, Portland, OR 97207)

The Arts Education and Access Income Tax (Arts Tax) will fund Portland
school teachers and art focused non-profit organizations in Portland.
Each Portland resident, age 18 and older, must file either:

• Arts Tax Return
  • One or more people in the household earn income above
    the federal poverty level and have $1,000 or more income
    (tax due); OR
  • You have less than $1,000 of income (do not include income
    from social security) but live with a spouse or parent that has
    income above the federal poverty level (no tax due); OR
  • Your income is only social security benefits, including disability
    benefits (no tax due)
• Request an Arts Tax Exemption
  • Your household is at or below the federal poverty level (all
    income, including social security, is counted to determine
    if you qualify) (no tax due)

503-865-4278

Business taxes

Businesses must be registered within 60 days of the start of business activity in the
City of Portland OR Multnomah County.

503-823-5157

IRS Data Exchange Program

Through an agreement authorized by the Internal Revenue Code Section 6103(d),
the City of Portland Revenue Division has obtained IRS federal information tax
information to assist with administering its business and personal income tax
programs. 

Mailing Address:

City of Portland Revenue Division
Special Audit Department
PO Box 9159
Portland, OR 97207-9159

Please use the mailing address and phone number on the letter
to correspond with this program. 

503-823-5587

Liens

Collecting current and delinquent revenues owed to the City

503-823-4090

Parking facilities

Managing parking penalty notices and registering Pay and Park and non-pay
private parking facilities

503-865-2488

Payday lenders

503-865-2482

Business property management activities for enhanced services districts 
as outlined in Section 6.06 of the City Code.

503-865-2857

Secondhand dealers

503-865-2488

Social Games (i.e., poker games)

Regulating operators of social games, by restricting location, age, dollar amount
of play, and other rules to protect the public.

503-865-2488

Transient lodging (hotel/motel) tax - City of Portland & Multnomah County

Registration of hotels, motels, bed & breakfasts, mobile home parks, etc. & tax
information may be obtained from the Revenue Division

503-865-2857

  Commonly Used Numbers: Additional Government Contacts
(Regulations vary by business, so not all requirements are listed)

Doing business in Portland: fees & taxes paid by businesses

City of Portland & Multnomah County Information

503-823-4000

Clackamas County: General Information 

503-655-8011

Washington County: General Information

Multnomah Co.: Assessment & Taxation 

503-988-3326

503-988-3681

503-988-3440

Permit Center: City of Portland Dev. Services  

Federal Citizen Information Center (FCIC)

800-688-9889

800-829-4933

• Vending Cart on Private Property: 503-823-823-7542
• Vending Cart in City Park
  • Customer Service: 503-823-2525
  • Concessions Specialist: 503-823-2514
• Vending Cart on a Public Sidewalk: 503-823-7002, option 5

• Multnomah County Environmental Health: 503-988-3400  
• Fire Marshall: 503-823-3700 

Fire Code

503-823-3700

Zoning Requirements

City: 

503-823-7526

City/County Boundaries

Oregon Secretary of State

All businesses operating in the State of Oregon are required to register with
the Secretary of State (except for sole proprietors operating under their
own name).

503-986-2200