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The City of Portland, Oregon

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 060.12-1 Permit Fees

Revenue Division Secondhand Dealers

Secondhand Dealers

Administrative Rule 060.12-1 Permit Fees



A.     Every Dealer must complete and submit all required forms to the Revenue Bureau and pay:

1.   $100.00 if the Dealer is an Occasional Secondhand Dealer or:;

2.   $500.00 if the Dealer is a Secondhand Dealer. Occasional Secondhand Dealers are allowed to credit any current Occasional Secondhand Dealer application fee against the charge for the Secondhand Dealer application fee.

B. Every Dealer must renew their Permit annually. Renewal permits are $50.00 for Occasional Secondhand Dealers and $450.00 for Secondhand Dealers.


signed by Thomas W. Lannom                                                          7/9/2012

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Director, Revenue Bureau                                                                Date Adopted