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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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Isn't this just a double tax?

No.  Like Federal and State governments, the City and the County have separate responsibilities and separate taxes.

The City of Portland Business License Tax is paid to the City's General Fund and is used to pay for several City programs.

The Multnomah County Business Income Tax is paid to the County's General Fund and is used to pay for County-mandated programs, such as:

  • Public Health
  • Community Safety (Sheriff, Jails Operations)
  • Office of the District Attorney