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.

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7.02.630 Income Long Term Construction Contract Methods.

City Code Section

A. A taxfiler reporting income using a long term construction contract method must file an additional tax return for the taxfiler’s income earned during the last license tax year, not later than the 15th day of the fourth (4th) month following the end of the prior license tax year during which either:

1.  The taxfiler ceases to do business in the City; or

2. The taxfiler ceases to receive income from such long term construction contracts.

B.  Net income for such taxfiler must include apportioned income arising from all contracts completed during such license tax year.