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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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Administrative Rule 020.12-4 Definition of Registered Business

Revenue Division Secondhand Dealers

Secondhand Dealers

Administrative Rule 020.12-4 Definition of Registered Business



For the purposes of PCC 14B.90, a “registered business” must be:

1.      Registered with the Secretary of State Corporation Division or its equivalent in the state where the business is located; and

2.      In compliance with the City of Portland Revenue Bureau License and Tax Division business registration requirements.



signed by Thomas W. Lannom                                                          7/9/2012

____________________________________                              ___________________________

Director, Revenue Bureau                                                                Date Adopted