Portland is a Sanctuary City

Licensing and income taxes

Category abbreviation

LIC

Pay and park

Definitions

Administration

Taxable income

LIC-3.01 - Taxable Income after Business Activity has Ceased

Exemptions

LIC-4.01 - Exemption from Tax for Individuals and Joint Return Filers - for tax years beginning on or before 12/31/2022
LIC-4.02 - Exemption for Insurance Producers - for tax years beginning on or before 12/31/2022
LIC-4.03 - Business License Tax Exemption for Real Estate Brokers - for tax years beginning on or before 12/31/2022
LIC-4.04 - Extension of Time to File Amended Returns Pursuant to the Decision in the Proctor Case
LIC-4.05 - Exemption from Tax for Individuals and Joint Return Filers - for tax years beginning on or after 1/1/2023
LIC-4.06 - Exemption for Insurance Producers - for tax years beginning on or after 1/1/2023
LIC-4.07 - Business License Tax Exemption for Real Estate Brokers - for tax years beginning on or after 1/1/2023

Fees

Income

Secondhand dealers

Arts education and access income tax

Payday lender

Assessments & liens

Amusement device

LIC-15.01 - Permit Fees

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