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Business Tax Administrative Rules

Information
Administrative rules related to the City of Portland Business License and Multnomah County Business Income Tax Laws

Introduction

The City of Portland's Business License Law (PCC 7.02) and Multnomah County's Business Income Tax Law (MCC § 12) authorize the Revenue Division to adopt administrative rules relating to matters within the scope of the Business License and the Business Income Tax Laws (PCC 7.02.211 B / MCC § 12.210).  All Business Tax Administrative Rules (BTARs) have been adopted following the public hearing process established by the two laws (PCC 7.02.210 C and D / MCC §12.210 (C) and (D)).

Each Business Tax Administrative Rule has been given a number that identifies the code section it is interpreting and the year it was adopted.  For example, Business Tax Administrative Rule 100.93-1 would interpret or explain PCC 7.02.100 and MCC § 12.100.  It would further indicate that the rule was adopted in 1993 and was the first rule in the sequence of rules adopted that year for subsection 100.

The terms "City" or "County", as used in Business Tax Administrative Rule examples, shall include and may be substituted for the other jurisdiction, unless the rule only interprets a code section unique to one jurisdiction.


BTAR 110.07-1A - Diversified Investing Fund Deduction (LIC-1.05)

BTAR 110.94-1 - Oregon Modifications to Business Income (LIC-1.01)

BTAR 200.95-1A - Doing Business for an Estate (LIC-2.01)

BTAR 200.95-2A - Doing Business for a Trust (LIC-2.02)

BTAR 280.12-1A - Extension of Time to File Amended Returns Pursuant to the Decision in the Proctor Case (LIC-4.04)

BTAR 300.93-1 - Taxable Income after Business Activity has Ceased (LIC-3.01)

BTAR 400.93-1A - Exemption from Tax for Individuals and Joint Return Filers (LIC-4.01)

BTAR 400.93-2A - Exemption for Insurance Producers (as Defined in ORS 731.104) (LIC-4.02)

BTAR 400.93-3A - Business License Tax Exemption for Real Estate Brokers (LIC-4.03)

BTAR 500.17-1 - Pay Ratio Surtax (LIC-5.02)

BTAR 500.19-1 - Clean Energy Surcharge (CES) - Utility (LIC-5.03)

BTAR 500.19-2 - Clean Energy Surcharge (CES) - Qualified Medicine or Drugs (LIC-5.04)

BTAR 500.19-3 - Clean Energy Surcharge (CES) - Qualified Health Care Services (LIC-5.05)

BTAR 500.19-4 - Clean Energy Surcharge (CES) - Retail Sale (LIC-5.06)

BTAR 500.19-5 - Clean Energy Surcharge (CES) - Penalties & Interest (LIC-5.07)

BTAR 500.19-6 - Clean Energy Surcharge (CES) - Separate Itemization (LIC-5.08)

BTAR 530.93-1A - Seasonal Businesses and Payment of Estimated Taxes (LIC-5.01)

BTAR 600.18-1 - Partnership Basis Adjustments (LIC-6.24)

BTAR 600.93-2A - Payments Deemed to be Compensation to Owners (LIC-6.01)

BTAR 600.93-3 - Definition of Owner - Sole Proprietor (LIC-1.02)

BTAR 600.93-4A - Self Employment Tax Deduction and Health Care Premium Deduction (LIC-6.02)

BTAR 600.93-5A - Definition of Owner - Partnership (LIC-1.03)

BTAR 600.93-6A - Change of Ownership During the Year and Calculation of the Compensation Allowance Deduction (LIC-6.03)

BTAR 600.93-7 - Patronage Dividends (LIC-6.04)

BTAR 600.93-8A - Short Periods Count as Tax Year (LIC-6.05)

BTAR 600.93-9A - Definition of Controlling Shareholders and Calculation of Number of Controlling Shareholders (LIC-6.06)

BTAR 600.94-1A - Treatment of Currently Taxed Pass-Through Income (LIC-6.07)

BTAR 600.94-2A - Partnerships - Partner Level Deduction Election (LIC-6.08)

BTAR 600.94-3 - Qualified Retirement Plans (LIC-6.09)

BTAR 600.17-1 - Net Operating Losses (LIC-6.23)

BTAR 610.00-1 - De Minimus Business Activity for Personal Service (LIC-6.10)

BTAR 610.00-2A - Apportionment of Gains and Incomes Due to Sale of A Business (LIC-6.11)

BTAR 610.16-1 - De Minimus Business Activity for Freight Carriers (LIC-6.21)

BTAR 610.16-2A - Petition for Reduction of Heavy Vehicle Use Tax (LIC-6.22)

BTAR 610.93-1 - Definition of Total Gross Income Gross Receipts for Apportionment and Exemption (LIC-1.04)

BTAR 610.93-2A - Business Activity and Apportionment of Sales of Tangible Personal Property (LIC-6.12)

BTAR 610.93-3A - De Minimus Business Activity for Tangible Personal Property (LIC-6.13)

BTAR 610.93-4A - Apportionment of Gross Income from Business Activities Other than Sales of Tangible Personal Property (LIC-6.14)

BTAR 610.93-5A - Apportionment for Banking Income (LIC-6.15)

BTAR 610.93-6A - Apportionment for Domestic Insurers (LIC-6.16)

BTAR 610.93-7 - Apportionment for Freight Carriers (LIC-6.17)

BTAR 610.93-8A - Apportionment for Passenger Carriers (LIC-6.18)

BTAR 610.93-9A - Apportionment for Incomes Subject to Portland City Code Chapters 7.12 or 7.14 (LIC-6.19)

BTAR 610.99-1A - Apportionment for Providers of Electronic or Telephonic Services (LIC-6.20)