About the Revenue Division

The Revenue Division, within the Bureau of Revenue and Financial Services, is the administrator of several business and individual tax programs including the Portland Business License Tax, Multnomah County Business Income Tax, and the Arts Tax. They also administer other local tax programs.
On this page

Where do my City of Portland Business License Tax dollars go?

City of Portland business tax revenue allocation chart.
City of Portland business tax revenue allocation chart based on the FY 2019-2020 adopted budget.
Allocation for "All Other Uses" of the Portland Business Tax Revenue
All Other Uses30%
Bureau of Planning & Sustainability1.41%
City Budget Office


Commissioner of Public Affairs0.18%
Commissioner of Public Safety0.17%
Commissioner of Public Utilities0.17%
Commissioner of Public Works0.17%
Office of Equity & Human Rights0.28%
Office of Government Relations0.28%
Office of Management & Finance7.74%
Office of Community and Civic Life1.62%
Office for Community Technology0.52%
Office of the City Attorney1.99%
Office of the City Auditor1.57%
Office of the Mayor0.50%
Portland Bureau of Emergency Management0.53%
Prosper Portland0.94%
Portland Housing Bureau5.07%
Special Appropriations1.69%
Debt Service1.59%
Allocation for "Transfers to Other Funds" of the Portland Business Tax Revenue
Transfers to Other Funds8%
Transportation Operating Fund1.92%
Emergency Communication Fund2.23%
Development Services0.15%
General Reserve Fund0.20%
Build Portland Reserve0.27%
Portland Harbor Superfund Reserve0.01%
Short Term Rental 10-600.07%
Public Election Fund0.17%
Parks Local Option Levy0.00%
Killingsworth EQ Replacement


Cannabis Licensing0.00%
Community Solar0.00%
Pension Debt Redemption Fund0.26%
Special Projects Debt Service Fund0.01%
Government Bond Redemption Fund0.29%
Parks Capital Improvement Program Fund0.64%
Sewer System Operating0.20%
Environmental Remediation0.00%
Health Insurance Operating Fund0.02%
Facilities Services Operating Fund0.81%
Technology Services0.02%

Visit our Arts Tax Disbursements page to see where the Arts Tax dollars go.

Programs Administered by the Revenue Division

City of Portland Arts Education and Access Fund (Arts Tax)

Each Portland resident age 18 and older that earns income above the federal poverty level and has $1,000 or more income is required to file and pay the Arts Tax. Visit our Arts Tax page for more information about the filing and payment requirements. 

City of Portland and Multnomah County Business Taxes

Businesses that are operating within the City of Portland and/or Multnomah County (including rideshare drivers) may be subject to the City of Portland Business License Tax and/or Multnomah County Business Income Tax. Visit our Business Tax page for more information about the registration, filing, and payment requirements.

City of Portland Transient Lodgings Taxes and Fees

Portland hotels, motels, Bed & Breakfasts, vacation rentals, and short term rental operators who provide lodging on a transient (non-permanent) basis for eight (8) days or more days in a calendar year and/or operators who advertise or market space for rent to the general public are required to collect and remit transient lodgings taxes and fees. Visit our Transient Lodgings Tax page for more information about the registration, filing, and payment requirements.

Metro Supportive Housing Services (SHS) Business and Personal Income Tax 

In May 2020, voters in greater Portland approved a Measure to fund supportive housing services for people experiencing or at risk of experiencing homelessness. This program will provide funding for housing assistance and wraparound services, with the goal of ending chronic homelessness in the region. The program is funded by:

  • A 1% business income tax on net income for businesses with gross receipts above $5 million that operate in Metro's jurisdiction, and
  • A 1% personal income tax. The SHS personal tax is owed by individuals with Metro taxable income above $125,000 if filing single or $200,000 if filing joint who live in Metro (including for only a portion of the year), work in Metro, or have income from Metro sources even if not a resident of Metro.

Visit our Business Tax and Personal Tax information pages for more information about the registration, filing, and payment requirements for these taxes. Visit Metro's Supportive Housing Services page for more information about the program.

Multnomah County Preschool for All (PFA) Personal Income Tax

In November 2020, Multnomah County voters approved a measure to establish a tuition-free preschool program. The Preschool for All program is funded by a personal income tax. The PFA personal tax is owed by individuals with Multnomah County taxable income above $125,000 if filing single or $200,000 if filing joint who live in Multnomah County (including for only a portion of the year), work in Multnomah County, or have income from Multnomah County sources even if not a resident of Multnomah County.

Visit our Personal Tax information page for more information about the filing and payment requirements for these taxes. Visit Multnomah County's Preschool for All page for more information about the program.

Property Management License Program (Enhanced Service Districts)

Property owners within the Enhanced Service Districts pay the property management license fee. The Revenue Division collects these fees. Visit the Enhanced Service Districts page for more information about the program.

Pay and Park Program

Private parking facilities must be registered with the City before a penalty notice can be issued to a car that has parked without paying, parked past the expiration of paid-for parking or the time allowed to park in a non-pay lot. The Revenue Division can mediate disputes over penalty notices. Visit our Pay and Park page for more information.

Secondhand Dealers Permits

Shops that buy and sell used or new property that is frequently the subject of theft (“regulated property”) must have a permit. The Revenue Division issues these permits. Visit our Secondhand Dealers Permits page for more information.

Amusement Devices, Games, and Machines

Games available for play by the public that require the payment of money or other valuable consideration in order to play must have a permit. The Revenue Division issues these permits. Visit our Amusement Devices page for more information.

Social Games Permits

The City’s Social Game permit program regulates the operators of social games, restricting location, age, dollar amount of play, and other rules to protect the public peace, safety, and morals. A person or business that wants to operate a Social Game must have a permit from the Revenue Division. Visit our Social Games Permits page for more information.

Payday Lenders Program

The Revenue Division regulates payday lenders in Portland, Gresham, and Oregon City. Visit our Payday Lenders Program page for more information.

Delivery Fee Complaints

The Revenue Division reviews complaints from restaurants and delivery drivers who may have been overcharged on their pickup or delivery fees. Third-party food platforms are limited to the fees they can charge restaurants and delivery drivers. If you are a restaurant or food delivery driver who was overcharged on your pickup or delivery fees, you may file a delivery fee complaint.

Revenue Division Leadership

Thomas Lannom, CPFO - Revenue Division Director

Thomas Lannom has been the director of the Revenue Division since 2010. Thomas also serves as the City of Portland’s Deputy Chief Financial Officer.  

The Revenue Division has 157 employees who collect more than $950 million for the City of Portland and partner agencies. The Division has an annual General Fund operational budget of $54 million and managed funds of an additional $123 million. 

Lannom moved to Portland in 1993 and has served the City of Portland since 1997. Prior to his appointment as Revenue Division Director, he held a number of positions including Revenue Bureau Director, Revenue Bureau Operations Manager, License Bureau Director, Office of Neighborhood Involvement (ONI) Deputy Director, ONI Administrative Manager and ONI Community Mediator. His private sector experience includes a district manager position overseeing operations at three retail store locations.

Lannom is a former U.S. Army medic and holds undergraduate and graduate degrees in business administration from the University of Georgia and Portland State University, respectively. He is a member of the Government Finance Officers Association and a Certified Public Finance Officer.

Tyler Wallace, EA - Tax Division Manager

Scott Karter, CPA - Audit and Accounting Division Manager

Rachele Gorsegner, PMP - Business Solutions Division Manager

Audits and Evaluations

As a tax collection and regulatory agency, the Revenue Division has a responsibility to be transparent and accountable to the public. Audits and reports concerning the Division and its operations can be found below.

2015: ARTS TAX: Promises to voters only partly fulfilled

An audit concluded that after three years of collections, Portland’s Arts Tax has provided funds to schools and arts organizations, but implementation has been challenging and some objectives and requirements have yet to be accomplished.

2013: Special Study of Multnomah County Business Income Tax (MCBIT) & Vendor Compliance

A County audit found business compliance with the tax was "very good". The $58,600 collected from businesses that owed taxes during the audit period represents about one-tenth of one percent of the over $52 million brought in by the tax in FY11-12.