Business Tax Administrative Rules

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.

Administrative Rules for the Metro Supportive Housing Services Business Income Tax can be found on Metro's website.

General Administration

BTAR 100.07-1A - Diversified Investing Fund Deduction - for tax years beginning on or before 12/31/2022 (LIC-1.05)

BTAR 100.23-1 - Diversified Investing Fund Deduction - for tax years beginning on or after 1/1/2023 (LIC-1.06)

BTAR 100.23-2 - Like Kind Exchanges (LIC-1.09)

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

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 510.24-1 - Requirement to File Returns Electronically (LIC-2.05)

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

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 600.94-1A - Treatment of Currently Taxed Pass-Through Income - for tax years beginning on or before 12/31/2022 (LIC-6.07)

BTAR 601.23-1 - Treatment of Currently Taxed Pass-Through Income - for tax years beginning on or after 1/1/2023 (LIC-6.26)

BTAR 600.94-2A - Partnerships - Partner Level Deduction Election - for tax years beginning on or before 12/31/2022 (LIC-6.08)

BTAR 601.23-2 - Partnerships - Partner Level Deduction Election - for tax years beginning on or after 1/1/2023 (LIC-6.27)

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

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

Definitions

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

BTAR 600.93-5A - Definition of Owner - Partnership - for tax years beginning on or before 12/31/2022 (LIC-1.03)

BTAR 601.23-3 - Definition of Owner - Partnership - for tax years beginning on or after 1/1/2023 (LIC-1.07)

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

BTAR 610.93-1 - Definition of Total Gross Income Gross Receipts for Apportionment and Exemption - for tax years beginning on or before 12/31/2022  (LIC-1.04)

BTAR 611.23-1 Definition of Total Gross Income & Total Gross Receipts for Exemption - for tax years beginning on or after 1/1/2023 (LIC-1.08)

Exemptions

BTAR 400.93-1A - Exemption from Tax for Individuals and Joint Return Filers - for tax years beginning on or before 12/31/2022 (LIC-4.01)

BTAR 400.23-1 - Exemption from Tax for Individuals and Joint Return Filers - for tax years beginning on or after 1/1/2023 (LIC-4.05)

BTAR 400.93-2A - Exemption for Insurance Producers (as Defined in ORS 731.104) - for tax years beginning on or before 12/31/2022 (LIC-4.02)

BTAR 400.23-2 - Exemption for Insurance Producers (as Defined in ORS 731.104) - for tax years beginning on or after 1/1/2023 (LIC-4.06)

BTAR 400.93-3A - Business License Tax Exemption for Real Estate Brokers - for tax years beginning on or before 12/31/2022 (LIC-4.03)

BTAR - 400.23-3 - Business License Tax Exemption for Real Estate Brokers - for tax years beginning on or after 1/1/2023 (LIC-4.07)

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

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

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

Trusts and Estates

BTAR 200.95-1A - Doing Business for an Estate - for tax years beginning on or before 12/31/2022 (LIC-2.01)

BTAR 200.23-1 - Doing Business for an Estate - for tax years beginning on or after 1/1/2023 (LIC-2.04)

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

Apportionment

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

BTAR 610.00-2A - Apportionment of Gains and Incomes Due to Sale of A Business - for tax years beginning on or before 12/31/2022 (LIC-6.11)

BTAR 610.93-4A - Apportionment of Gross Income from Business Activities Other than Sales of Tangible Personal Property - for tax years beginning on or before 12/31/2022 (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 - for tax years beginning on or before 12/31/2022 (LIC-6.17)

BTAR 610.93-8A - Apportionment for Passenger Carriers - for tax years beginning on or before 12/31/2022 (LIC-6.18)

BTAR 611.23-2 - Apportionment for Passenger Carriers - for tax years beginning on or after 1/1/2023 (LIC-6.28)

BTAR 610.93-9A - Apportionment for Incomes Subject to Portland City Code Chapters 7.12 or 7.14 - for tax years beginning on or before 12/31/2022 (LIC-6.19)

BTAR 611.23-3 - Apportionment for Incomes Subject to Portland City Code Chapters 7.12 or 7.14 - for tax years beginning on or after 1/1/2023 (LIC-6.29)

BTAR 610.99-1A - Apportionment for Providers of Electronic or Telephonic Services - for tax years beginning on or before 12/31/2022 (LIC-6.20)

BTAR 610.22-1 - Apportionment for Financial Institutions (LIC-6.25)

Clean Energy Surcharge

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)

Residential Rental Registration Program

BTAR 890.22-1 - Residential Rental Registration and Fee (LIC-5.09) 

Heavy Vehicle Use Tax

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

Downtown Business Incentive Credit

BTAR 875.23-1A - Downtown Business Incentive Credit, Generally (LIC-5.10)

BTAR 875.23-2 - Changes to the Amount or the Loss of the Downtown Business Incentive Credit (LIC-5.11)

Pay Ratio Surtax

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