Face Covering Directive for City Facilities and Vehicles

Effective July 28, 2021, Portland CAO Tom Rinehart has issued a directive mandating the use of face coverings for everyone inside City facilities and vehicles. Check our face coverings page for more information.

COVID-19 Recovery and Resilience

Access City programs, people and projects designed to help Portland recover. Portland United
Volunteer. Play. Stay. Shop. Show the Rose City a little love. Be Here for Portland.

7.02.330 Account Merger or Division.

City Code Section

When two or more taxfilers combine by merger or acquisition into one reporting entity, or one taxfiler divides or spins off into more than one reporting entity, the business tax for the license tax year after the combination or division will be computed upon the incomes earned by all entities for all tax periods required to be reported under state and federal tax laws and regulations.