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Changes to credit and debit card processing fees

Starting June 3, 2025, customers who use a credit or debit card to pay their sewer, stormwater, and water bill will pay a 2.95% processing fee. To avoid this fee, customers can make an electronic payment directly from their bank account. Learn more.

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Portland is a Sanctuary City

LIC-6.04 - Patronage Dividends

Administrative Rules Adopted by Bureaus Pursuant to Rule Making Authority (ARB)
Policy category
Policy number
LIC-6.04
PATRONAGE DIVIDENDS
Administrative Rules Adopted by Bureau of Licenses Pursuant to Rule-Making Authority
ARB-LIC-6.04

Patronage dividends received by controlling shareholders of a cooperative are not allowed deductions for purposes of Business License and Business Income Tax Laws.
Patronage dividends are a pre-tax distribution to the owners of a non-exempt entity as an enticement to encourage and reward owner patronage of the entity. Since these distributions are determined to arrive at net income and distributed to the owners as a reward for patronage based upon each owner's use of the cooperative, patronage dividends are compensation or interest paid to an owner. These distributions are subject to the owners compensation add back, controlling shareholder rule, and compensation allowance under Business License and Business Income Tax Laws.

REFERENCES
Portland City Code Section 7.02.600 C.
Multnomah County Code Section 12.600 C.

HISTORY
Submitted for inclusion in PPD September 17, 2002.
Originally adopted as Bureau of Licenses Administrative Rule 600.93-7 November 23, 1993.

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