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Portland and the federal government

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6.08.050 Imposition of Tax.

City Code Section

(Amended by Ordinances 191736 and 191957, effective January 1, 2025.)

  1. A.  Each person who applies to construct a commercial improvement in the City must pay a commercial construction excise tax in the amount of 1 percent of the value of the improvement.
  2. B.  Each person who applies to construct a residential improvement in the City must pay a residential construction excise tax in the amount of 1 percent of the value of the improvement.
  3. C.  The construction excise tax will be due and payable prior to the issuance of any building permit by the City Administrator.

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