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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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Is my income non-taxable? Do I need to pay the tax?

Declaring non-taxable income, step-by-step 

Non-taxable income graphic

* Everyone is required to file.

If you do not need to pay because your income is non-taxable (Column A)
and you make less than $1,000
in additional income (Column B), please see below
for required verification documents.


What income is included in “all other sources not listed in Column A”?

All income is considered, regardless of amount. Income can be from wages, self-employment, investments, rentals, retirement, disability, unemployment, spousal/child support, or any other source. "Income" does not include any income a city is prohibited from taxing by state or federal laws (listed in Column A, above).

* I don’t owe the tax. What do I need to do?

  1. File an Arts Tax return at:
  2. Select “No—less than $1,000 of income” in the income earner box
  3. Mailing address: Revenue Bureau Arts Tax, PO Box 2820, Portland OR 97208-2820