Portland business license tax. 365 states “A city or county may not impose a business ...

Portland business license tax. 365 states “A city or county may not impose a business license tax on or collect a business license tax from an individual licensed as a real estate broker who engages in professional real estate activity only as an agent of a principal Check the box that states “ Business Tax Account ID does not start with BZT ” Input your current 6 digit Portland Business License number when asked “ Enter your Business Tax Account ID” Follow the prompt at the bottom and provide your “ Net income from the most recent combined business tax filing ” (For those that have not filed . Gov. If your firm/business is subject to the City of Portland or Multnomah County Business Taxes, select ‘Yes’. Nov 3, 2025 · If you operate a business entity or sole proprietorship in the Portland metro area, this guide breaks down who needs to file, which businesses are exempt, and how these taxes are calculated. Certain For purposes of the City of Portland Business License Law and the Multnomah County Business Income Tax Law, the gross receipts for both apportionment and exemption purposes shall be $45,000 not $115,000. This website provides business license information on starting a business. Includes a quick-reference table for deadlines and exemptions to keep your business audit-proof. Feb 24, 2026 · Portland’s business license tax — a 2. You are generally considered to be “doing business” in the City of Portland, Multnomah County, and/or Individuals who are subject to the Portland Business License Tax and/or Multnomah County Business Income Tax (including ride share drivers and owners of real property) must file a business tax return. Download the Form SP-2023 Business Tax Return for Individuals (Sole Proprietors) to complete and print for filing. The application process is completely free for account creation. Jan 12, 2026 · The License Directory Search can help you get started on your State of Oregon business licenses, permits, and registrations. The tax income is used as revenue for the general fund (police, fire, some parks programs, and general government functions). The business address is 8505-8535 Ne Fremont St, Portland, 97220. Nov 2, 2025 · Confirm registration with the City of Portland Revenue Division (for City of Portland Business License Tax & MCBIT). Jan 1, 2021 · Information about Portland Business License Tax, Multnomah County Business Income Tax, and Metro Supportive Housing Services (SHS) Business Income Tax, including requirements for registration, filing business tax returns, and paying business taxes with the City of Portland's Revenue Division. The Chamber brings together more than 2,200 members represented by dynamic and varied employers from around the region. The Portland Revenue Division has updated the format of the Portland Business License. Aug 29, 2023 · Tax rate is (2%) of net income. Nov 28, 2025 · New Businesses Filing Business Personal Property taxes for the first time On this page Filing a Personal Property Tax Return for the First Time If you are filing for the first time Taxpayer Assistance Example 1: A large publicly traded banking company pays the City of Portland $250,000 in regular Business License Tax. Businesses that are subject to the Portland Business License Tax, Portland Transient Lodgings Tax, Multnomah County Business Income Tax, and/or the Metro Supportive Housing Services (SHS) Business Income Tax are required to register for a Revenue Division tax account. Retail sales of qualified residential garbage and recycling services; and f. Local news, sports, business, politics, entertainment, travel, restaurants and opinion for Seattle and the Pacific Northwest. Include a copy of your original or amended federal, Oregon income/excise tax, or business tax return with your amended Form CES and explain the adjustments made. Contact your town office for information. gov, ensuring accurate submission of required tax information. Download and complete the SP-2024 Business Tax Return form for individuals from Portland. Suite 600, Portland, OR 97201-5840 Phone (503) 823-5157 | FAX (503) 823-5192 | TDD (503) 823-6868 Note: The estimate payment due dates for the transmittal letter and filing instructions can be overridden on federal Payments/Penalties/Estimates > Estimates and Application of Overpayment > Estimates Overrides > Date of Installment. Businesses subject to the Portland Business License Tax, Multnomah County Business Income Tax, Metro Supportive Housing Services (SHS) Business Income Tax, and/or Clean Energy Surcharge (CES) must file a business tax return. Master Portland's business tax registration process with our guide to city and county requirements, deadlines, exemptions, and compliance tips to avoid costly penalties. The City of Portland began administering both taxes in 1993, and they are reported on the same form. 04 - Extension of Time to File Amended Returns Pursuant to the Decision in the Proctor Case LIC-4. The amount of the Portland Business License Tax attributable to revenue subject to this surcharge, if any, paid to the City; b. Retail sales of qualified groceries; c. LIC-4. Their CEO-to-median worker pay ratio is 1,000:1 as reported to the Securities and Exchange Commission (SEC). The Portland Business License is a pre-approval requirement. Discover Oregon business tax structures, including corporate income tax incentives and benefits for businesses in the Greater Portland region. The two truck categories are: For tax years beginning on or after January 1, 2024, the maximum owner’s compensation deduction has increased to $156,000, per owner, for the City of Portland Business License Tax. Information about the Downtown Business Incentive (DBI) credit program, including credit application and other requirements for the DBI credit program with the City of Portland's Revenue Division. We would like to show you a description here but the site won’t allow us. The purpose of the City of Portland’s Residential Rental Registration Program is to create a current and reliable inventory of rental housing units within the City. Tax Administration Policy for City of Portland Business License Tax and Multnomah County Business Income Tax related to net operating loss carryforwards disallowance and allowance for entity changes. How do I get started in Portland, Oregon with licenses and permits for my Portland small business? In Portland , you need certain licensing before starting a business. Corporations must register with the State of Maine Bureau of Corporations. The Multnomah County Business Income Tax is an income tax on net business income. Portland’s Business License Tax is a net income tax on any business activity (including renting residential and commercial real property) conducted in Portland. 07) Oregon Revised Statute (ORS) 696. Sep 29, 2020 · Tax Administration Policy for City of Portland Business License Tax, Multnomah County Business Income Tax and Preschool for All (PFA) Personal Income Tax, and Metro Supportive Housing Services (SHS) Business and Personal Income Taxes related to tax return due dates. Doesn’t sound like you need a license based on the above criteria from the city’s website. Review your gross receipts from everywhere for exemption eligibility. Retail sales of qualified medicine or drugs; d. Your business maintains a stock of goods here Your business has residential or commercial rental property in Portland and/or Multnomah County You are self-employed and work in Portland and/or Multnomah County. onday, April 15, 2019). Browse 2 links to Business Licenses in Portland, Oregon. Unlike most city business taxes, Portland's fee is based on net income (after expenses), not on gross receipts. You must claim an exemption from the business taxes on the tax return. The County also manages an inter-governmental agreement with the City of Portland to maintain business accounts, audits, and ensures compliance to the county's revenue and taxation policies. Aug 29, 2023 · Taxfilers must file their business tax returns and pay their business tax liability at the same time they file their federal and state income tax returns. Business Income Tax Returns and Forms For the City of Portland Business License Tax, Multnomah County Business Income Tax, and Metro Supportive Housing Services Business Income Tax returns and forms, visit our Business Taxes Forms page. The Revenue Division’s taxpayer portal can be used to manage your business tax accounts. Nov 3, 2025 · Many small business owners in Portland are surprised to learn they owe two separate local business taxes , one to the City of Portland and another to Multnomah County . Business Licensing How to Get a Business License General licenses to operate a business are managed at the town/city level in Maine. Make quarterly or extension payments, pay a tax bill, or make a general tax payment. The added date is March 30, 2014. They also administer other local tax programs. New alignment toward market-based sourcing lowers business tax burden, reduces complexity, and makes Portland companies more competitive. Portland Business License Tax (and related surcharges and fees), Multnomah County Business Income Tax, and Metro Supportive Housing Services (SHS) Business Income Tax are paid through the City of Portland. The Portland Business License is free and easy to apply for. You will be brought to the New Web Logon Registration Information page, select ‘Next’. Information about Portland Business License Tax, Multnomah County Business Income Tax, and Metro Supportive Housing Services (SHS) Business Income Tax, including requirements for registration, filing business tax returns, and paying business taxes with the City of Portland's Revenue Division. Partnerships subject to the Portland Business License Tax, Multnomah County Business Income Tax, Metro Supportive Housing Services (SHS) Business Income Tax, and/or Clean Energy Surcharge (CES) must file a business tax return. To obtain contact information for your town office or to locate your municipal website, visit the Maine. Jun 2, 2023 · The Portland Business License is one of the driver requirements in Portland, Oregon. Filing the Combined Tax Return report each year will determine the license tax. Portland Revenue Online (PRO) allows you to: Download the Business Tax Registration Form for Portland, Oregon, to register your business and comply with city tax requirements. The NAICS (North American Industry Classification System) code is 52000 (FINANCE AND INSURANCE NCE). Businesses are required to pay a license tax of 2. Apr 13, 2022 · Business income taxes for the Portland License Tax, Multnomah County Business Income Tax, and Metro Supportive Housing Services Business Income Tax are due on April 18, 2022. Although not a substitute for legal or tax advice, the information below will familiarize you with the basic requirements for these programs and highlight Business Tax Administrative Rules (BTARs) related to the City of Portland Business License and Multnomah County Business Income Tax Laws. 2% of the net income of the business. For tax years beginning on or after January 1, 2022, the maximum Owner’s Compensation Deduction has increased to $147,000, per owner, for the City of Portland Business License Tax. 05 - Exemption from Tax for Individuals and Joint Return Filers - for tax years beginning on or after 1/1/2023 JUST A BUSINESS TAX? The business license fee replaces all general business taxes in Portland. The Revenue Division, within the Office of the Chief Financial Officer, is the administrator of several business and individual tax programs including the Portland Business License Tax, Multnomah County Business Income Tax, and the Arts Tax. The Division has the authority by written Information about the Downtown Business Incentive (DBI) credit program, including credit application and other requirements for the DBI credit program with the City of Portland's Revenue Division. Download the Business Tax Registration Form for Portland, Oregon, to register your business and comply with city tax requirements. a. File city and county returns by April 15 each year. Use this site to find information about applying and renewing your license or connecting with state agencies, cities, or counties. Jun 25, 2024 · Because this tax burden is spread across so many taxes—the Supportive Housing Services Tax at the Metro level, for instance, combined with the Business Net Income Tax imposed by Multnomah County and the Business License Tax levied in Portland, all atop Oregon’s state individual income tax An individual income tax (or personal income tax) is Jun 18, 2014 · Property sellers in Portland and Multnomah County may have recently become aware that the proceeds of real property sales may be subject to the Portland Business License Tax ("PBLT") and the Multnomah County Business Income Tax ("MCBIT"). Follow the steps here to get your business license. Calculate adjusted net income from city/county sources. Jan 18, 2023 · Mail Form CES (and payment, if applicable) to: Revenue Division, 111 SW Columbia St. 23-3 400. Nov 22, 2012 · Delcid Canales, Eliezer I is a business licensed by City of Portland, Revenue and Financial Services. Portland. Portland Revenue Online (PRO) is the Revenue Division's secure portal where taxpayers can register for a business tax account (including rideshare drivers), file taxes, make payments, and manage their PRO accounts. Feb 3, 2026 · Confused by the City of Portland's tax system? This 2026 guide breaks down the Arts Tax, Metro SHS, and Multnomah County Business Income Tax thresholds. Business Tax Administrative Rule 400. Information about Metro Supportive Housing Services (SHS) Personal Income Tax and Multnomah County Preschool for All (PFA) Personal Income Tax, including requirements for filing personal tax returns and paying personal taxes with the City of Portland's Revenue Division. Jan 23, 2023 · Tax Administration Policy for City of Portland Business License Tax, Multnomah County Business Income Tax, and Metro Supportive Housing Services (SHS) Business Income Tax related to the application of Public Law 86-272. 6% levy on net income for all companies that operate in the city — made up about a quarter of the city’s $806 million in discretionary general fund Welcome to Portland, Oregon Popular searches federal government business tax charter, code, policies council agenda employee portal find a park jobs recreation class or activity sewer and water bill sanctuary city Apr 6, 2012 · Financial Bookkeeping & Tax Serviceis business licensed by City of Portand, Revenue and Financial Services. Any reference in this Chapter to the laws of the State of Oregon means the laws of the State of Oregon imposing taxes on or measured by net income as those laws existed for that particular tax year. The added date is November 22, 2012. Tax rate is (2%) of net income. You will be asked if you expect to pay the City of Portland Business License Tax and/or Multnomah County Business Income Tax. Mar 30, 2014 · Elite Beauty Inc is a business licensed by City of Portland, Revenue and Financial Services. Mar 22, 2023 · Local business owners should be aware of the tax requirements for Multnomah County and the City of Portland–summarized below–and keep detailed records of their revenue so that they can accurately identify the amount due for these business taxes. It is purely a revenue license, with many of the features of a privilege tax. 2 days ago · The Portland Police Bureau is asking for the public’s help identifying a suspect involved in a series of robberies last year. gov Local Government portal. Bookmark the official online filing portal for easy The Multnomah County Business Income Tax is an income tax on net business income. City of Portland Business License Tax Form CES-2023 Clean Energy Surcharge Return Instructions General Information Important Reminders File and Pay Online and Manage your Business Tax Accounts at Pro. One registration covers both the City of Portland Business License Tax and the Multnomah County Business Income Tax (administered together by the City’s Revenue Division). CITY OF PORTLAND BUSINESS LICENSE TAX & MULTNOMAH COUNTY BUSINESS INCOME TAX Mail or FAX completed form and tax pages to: For tax years beginning on or after January 1, 2023, the maximum owner’s compensation deduction has increased to $152,500, per owner, for the City of Portland Business License Tax. Rental activity and rental location addresses are required to be filed on the Schedule R and attached to the Business License Tax return or A Printable business tax payment voucher form for Portland Business License Tax, Multnomah County Business Income Tax, and Metro Supportive Housing Services programs. For tax years beginning on or after January 1, 2024, the maximum owner’s compensation deduction has increased to $156,000, per owner, for the City of Portland Business License Tax. There may be applicable taxes payable to the City of Portland for earnings while utilizing the business license that you obtain. The taxpayer would have to pay a surtax of $62,500; total tax due to the City of Portland would be $312,500. 03 - Business License Tax Exemption for Real Estate Brokers - for tax years beginning on or before 12/31/2022 LIC-4. Diesel Retrofit in Portland Metro Area (DEQ) If your residential or business address is in Clackamas, Multnomah, or Washington county, you cannot get a title or registration for certain older diesel-powered trucks unless they are equipped with approved retrofit technology and certified by DEQ. S corporations subject to the Portland Business License Tax, Multnomah County Business Income Tax, Metro Supportive Housing Services (SHS) Business Income Tax, and/or Clean Energy Surcharge (CES) must file a business tax return. As a license, it must be paid in advance for each year of 6 days ago · About the Portland Metro Chamber: The Portland Metro Chamber was founded in 1870 and represents the largest, most diverse business network in the region. For this reason, all drivers are required to provide a new Portland Business License number. The Business License Law is construed in conformity with the laws and regulations of the State of Oregon imposing taxes on or measured by net income. 23-3 – Business License Tax Exemption for Real Estate Brokers (LIC-4. Revenue generated from the Multnomah County Business Income Tax goes to the County General Fund and is used to finance libraries, law enforcement, community corrections, jails, juvenile justice, bridges, social services, and health services. Download the Out of Business Notification Form to close your business tax account in Portland, Multnomah County, or Metro. Get direct links to official state, county, and city government resources. For tax years beginning on or after January 1, 2023, the maximum owner’s compensation deduction has increased to $152,500, per owner, for the City of Portland Business License Tax. Retail sales of qualified health care services; e. The effective date is April 6, 2012. Nov 1, 2023 · Learn more about the recently-announced city of Portland business license tax break for signing a downtown Portland lease and about the Enterprise Zone tax exemption for downtown Portland. A number of clients of my law firm, Tonkon Torp LLP, have asked about the recently-announced city of Portland business license tax break for signing a downtown Portland lease and about the Enterprise Zone tax exemption for downtown Portland. jltacb nnceo qdqxvkfgi xbokx mekc iazf gwsi ntio ineceq jlekok