You are "doing business" in Portland and/or Multnomah County if:
- Your business has a retail location here
- Your business comes into Portland and/or Multnomah County to perform services
- Your business maintains a stock of goods here
- Your business has residential or commercial rental property in Portland and/or Multnomah County
- You are self-employed and work in Portland and/or Multnomah County
If you are only doing business in Multnomah County (Gresham, Troutdale, Corbett, etc.) you must still register with the Revenue Division. You will only pay the County Business Income Tax.
To check to see if your work location is within the City of Portland and/or Multnomah County, please:
- Go to www.portlandmaps.com and enter your address;
- Click on the "Assessor" link towards the top of the page;
- Check your Tax Districts within the "Property Description" section:
- Tax District 130 = City of Portland
- Tax District 170 = Multnomah County
- If you are working within either or both of these Tax Districts, you are generally subject to both taxes.