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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

More Contact Info

Years to file

Select an approach to decide years to file

Filing Approach

Tax Years to File

Pay all taxes due, plus interest (penalties may be waived upon written request)

All years that you have been in business

Pay all taxes and interest due, plus limited penalties of up to 25% per year

Current year plus 3 prior years

Example: An application submitted in October 2012, with a start date of business in Portland of 2002 may be considered in compliance if returns and payments for 2008, 2009 and 2010 are received with payment of 25% penalty and interest from the original due dates of the respective returns, and the 2011 return is filed with the correct penalty and interest (or extension is requested with at least a minimum tax payment).

Note: If you have sold residential or commercial property in the City of Portland or Multnomah County, the year of the sale must be filed in order for your application for Voluntary Compliance to be considered. If the sale was executed as an “installment sale”, each year of the installment agreement must also be filed.