Doing business in Portland: fees & taxes paid by businesses
Last updated July 29, 2013
Typical business fees and taxes paid by businesses in Portland. This list is subject to change and isn't considered comprehensive in every case; application to specific businesses may vary.
Bureau of Emergency Communications
| Description | Expanded Description |
Frequency or Trigger |
Fee, Rate, Tax, Cost |
Applies to | More Info |
| Oregon Telephone Tax (9-1-1 tax) |
Statewide | Monthly | $0.75/mo./device | All Businesses |
Bureau of Development Services
| Description | Expanded Description |
Frequency or Trigger |
Fee, Rate, Tax, Cost |
Applies to | More Info |
| Residential | ADUs, Conversions, Decks, Demolition, Additions, Enlarging, Accessories, Fences, Retaining Walls, Manufactured Homes, and Seismic Strengthening |
Dependent on project |
Varies | Some Businesses |
website |
| Commercial | New, Additions, Alterations, and Ongoing Projects |
Dependent on project |
Varies | Some Businesses |
website |
| On-site Sanitation | New, Repair, Alteration, and Decommission |
Dependent on project |
Varies | Some Businesses |
website |
| Electrical, mechanical, plumbing |
Residential and Commercial | Dependent on project |
Varies | Some Businesses |
website |
| Inspection | Residential, Commercial, Site Development, Sanitation, and Special Inspections |
Dependent on project |
Included in permit fee |
Many Businesses |
website |
| Signs & Awning | Structure Altering Signs, New or Altering an Awning, Banner, Balloon, Fascia / Wall sign, and Freestanding Sign Registrations |
Dependent on project |
Varies | Many Businesses |
website |
| Zoning | Building or Installing an Accessory Structure, Creating a new or enlarged parking area or driveway, and making an alteration to exterior development |
Dependent on project |
Based on value of work performed |
Some Businesses |
|
| Home Occupation | Type A and Type B; using a residence as place of work |
Two-Year | $147.00 | Many Businesses |
website |
Bureau of Environmental Services
| Description | Expanded Description |
Frequency or Trigger |
Fee, Rate, Tax, Cost |
Applies to | More Info |
|
Sanitary Sewer |
Special Meter Charge | Per special meter | $29.09 / bill | Some Businesses |
|
| Sanitary Sewer Service |
Per 100 cu ft of water consumption |
$8.121 | Some Businesses |
||
| Clean Water Discharges | Per 100 cu ft of discharged clean water | $0.824 |
Some Businesses |
||
| Non-Residential Users | Off-site charge | Monthly | $6.74 per 1000 sq ft of impervious area | Some Businesses |
|
| On-site charge | Monthly | $3.84 per 1000 sq ft of impervious area | Some Businesses |
Bureau of Planning and Sustainability
| Description | Expanded Description |
Frequency or Trigger |
Fee, Rate, Tax, Cost |
Applies to | More Info |
| Garbage, Recycling, Composting |
Permit is for Private Haulers |
Per Unit | $8.30 / ton of garbage |
Few Businesses |
Fire & Rescue
| Description | Expanded Description |
Frequency or Trigger |
Fee, Rate, Tax, Cost |
Applies to | More Info |
| Basic Fire Inspection | Base fee | Per occupancy | $45 | Many Businesses | |
| Public Assemblies | Festivals, celebrations, special events | Per use | Sliding scale | Few Businesses | |
| Fireworks | Public display, land and water based | Per use | $200 land based; $600 water based | Few Businesses |
Office of Neighborhood Involvement
| Description | Expanded Description |
Frequency or Trigger |
Fee, Rate, Tax, Cost |
Applies to | More Info |
| Temporary Liquor Sales | Special event licensed premises only *Collected on behalf of the State |
Per day | $50 | Some Businesses | |
| Special Event Winery / Grower | To sell wine, cider, and malt beverages for drinking on the special event licensed premises or in sealed containers for taking off of the special event licensed premises *Collected on behalf of the State |
Per day | $10 | Some Businesses |
Parks & Recreation
| Description | Expanded Description |
Frequency or Trigger |
Fee, Rate, Tax, Cost |
Applies to | More Info |
| Concession Permit | To vend in parks | Filed 10 bus days before start date; Filed less than 10 bus days to start date | $80 if filed 10 bus days before; $160 if filed less than 10 bus days | Few Businesses | |
| Special Event / Use Permit | Event / use of a park facility that is not a picnic, wedding, gym, or ballfield | Dependent on timely or untimely filing date | Varies | Few Businesses |
Portland Bureau of Transportation
| Description | Expanded Description |
Frequency or Trigger |
Fee, Rate, Tax, Cost |
Applies to | More Info |
| Parking Permits | Area Parking Permit | Annual | Varies | Many Businesses | website |
| Parking Permits | Carpool Permit | Monthly | Varies | Many Businesses | website |
| Parking Permits | Area Parking Scratch-Off | Booklet of 10 | Varies | Many Businesses | website |
| Sidewalk Cafe | Application & renewal: base charge | Annual | $150 application; $75 renewal | Few Businesses | website |
| Sidewalk Cafe | Application & renewal: in addition to base charge | Annual | $4.50 application; $1.50 renewal | Few Businesses | website |
| Leaf Day Fees (within designated zones) | Residential, commercial, multi-family | Annual | $65 commercial, multi-family; $30 residential | Some Businesses | website |
Police Bureau
| Description | Expanded Description |
Frequency or Trigger |
Fee, Rate, Tax, Cost |
Applies to | More Info |
| Commercial / Business Alarm Permit | Burglar / Robbery Alarm Permit (each) | Annual | $125.00 | Many Businesses |
Revenue Bureau
| Description | Expanded Description |
Frequency or Trigger |
Fee, Rate, |
Applies to | More Info |
| Portland Business License Tax | See more info | Single rate | 2.2% of Net Business Income; min $100 | Many Businesses | website |
| Property Management (within designated zones) | Enhanced Services Districts: Clean & Safe and Lloyd District | Oct 1 & Apr 1 | Varies | Few Businesses | website |
| Occupancy Taxes (collected by operators) | Vacation rentals, hotels, motels and B&B room rentals in Portland - see more info | Quarterly | City of Portland 6%, facilities with 50 or more rooms Portland Tourism Improvement District 2% | Few Businesses | website |
| Private for Hire Companies | Taxi, Pedicab, LPT companies | Annual | Sliding scale | Few businesses | website |
| Private for Hire Vehicles | Taxi, Pedicab, LPT vehicles | Annual & replacement | Dependent on vehicle type | Many Businesses | website |
| Private for Hire Drivers | Taxi, Pedicab, LPT drivers | Annual & replacement | $100 application; $100 renewal | Many Businesses | website |
| Special Events | All moving events on streets & sidewalks | No later than 30 days before event | Sliding scale | Few Businesses | website |
| Social Games | Operators of social games, restricting location, age, dollar amount of play, and other rules to protect the public peace, safety and morals | Annual | $500.00 | Few Businesses | website |
| Second Hand Dealers | Shops that buy and sell used or new property that is often the subject of theft, regulated property | Annual | Varies | Few Businesses | website |
| Towing (municipal tows & towing from private property) | See more info | Varies | Varies | Many Businesses | |
| Utility License Fee | Any company meeting definition of "utility" under PCC 7.14 with revenue earned in Portland | Quarterly | 5% of gross revenues | Few Businesses | website |
| Utility Franchise | Telecommunications, gas & electric | Quarterly | 5% of gross revenues | Few Businesses | website |
| Utility Franchise | ILEC | Quarterly | 7% of local exchange | Few Businesses | website |
| Utility Franchise | Point-to-Point, Shared Tenant Services, Pipelines | Varies | $3.81 per linear ft; min $20,000 | Few Businesses | website |
| Utility Franchise | Wireless | Annual | $7,881 per site | Few Businesses | website |
| Utility Franchise | Phone Booth | Varies | 15% of commission of local calls; 25% of commission of long distance calls | Few Businesses | website |
| Cable Franchise | Cable | Quarterly | 5% of gross revenues; 3% peg fee on 3% gross revenue | Few Businesses | website |
Water Bureau
| Description | Expanded Description |
Frequency or Trigger |
Fee, Rate, Tax, Cost |
Applies to | More Info |
| Base Charge | Per meter on sewer special submeters and drainage only accts - base charge | Base charge | $31.21 | Many Businesses | |
| Water Volume Charge | Per meter on sewer special submeters and drainage only accts - in addition to base charge | Per unit | $3.441 / ccf (748 gallons) | Many Businesses |
Multiple
| Description | Expanded Description |
Frequency or Trigger |
Fee, Rate, Tax, Cost |
Applies to | More Info |
| Environmental Services, Parks & Recreation, Transportation & Water | System Development Charges | Dependent on project |
Varies | Few businesses |