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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

More Contact Info

Heavy Vehicle Tax FAQ

This page will be updated as new information becomes available.  Please check back regularly.

Program Contact: Veronica Avila-Serna
Phone: 503-865-2863  |  Fax: 503-865-3016
Mailing Address: City of Portland - HVT, 111 SW Columbia St. Ste. 600, Portland, OR 97201

General Questions

What is Heavy Vehicle Tax?

To ensure that local transportation funding is collected in a way that considers all types of vehicles that use the transportation system, City Council passed the Heavy Vehicle Tax.  This is in addition to the motor fuel tax on sales within city limits.  Heavy Vehicle Tax or HVT is a fee assessed annually on heavy vehicles operating on streets owned or maintained by the City of Portland.

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When did City Council approve the Heavy Vehicle Tax?
City Council approved the Heavy Vehicle Tax Ordinance on May 11, 2016.

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Is this the same as the Gas Tax?
No, the Heavy Vehicle Tax is in addition to the City of Portland Gas Tax. To learn more about City of Portland Gas Tax, visit the Measure 26-173 FAQs.

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How much revenue will be generated by the Heavy Vehicle Tax?
The estimated revenue to be generated from the Heavy Vehicle Tax is $2.5 million per year or $10 million over four years.

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How will the revenue be spent?
Per City Council Ordinance 187743, the funds are to be allocated for Street Repair/Maintenance (56% of funds) and Traffic Safety (44% of funds). For a more detailed description about these projects you can visit the Portland Bureau of Transportation's Background and Projects.

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What is the Heavy Vehicle Tax rate?
2.8%

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How is the Heavy Vehicle Tax calculated?
The Heavy Vehicle Tax is 2.8% of the total Oregon Weight-Mile Tax calculated for all periods within the tax year. The minimum amount of Heavy Vehicle Tax due for a tax year is $100.

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To what tax years does the Heavy Vehicle Tax apply?
It is applicable to tax years 2016 through 2019.

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Who is required to pay?
Businesses that operate one or more heavy vehicles on streets owned or maintained by the City of Portland.

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What is considered a “Heavy Vehicle”?
For purposes of this tax, a heavy vehicle is any vehicle that is subject to the Oregon Weight-Mile Tax.

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How do I know which streets are “owned or maintained by the City of Portland”?

These generally do not include the Interstate and State-Owned Highway System. For detailed information, go to the Heavy Vehicle Tax map.

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Will I get a taxation summary with the amount owed?
No, when you file your Portland Business Tax Return you will also complete the Heavy Vehicle Tax Schedule. Using this schedule, you will calculate the amount due.

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How do I file the Heavy Vehicle Tax Schedule?
The HVT schedule will need to be filed along with your annual Portland Business Tax Return.

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