Business Tax Administrative Rules

Business Tax administrative rules related to the City of Portland Business License and Multnomah County Business Income Tax Laws.
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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 110.07-1A - Diversified Investing Fund Deduction (LIC-1.05)

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

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

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 (LIC-1.04)


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 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 (LIC-2.01)

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


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 (LIC-6.11)

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)

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)

Pay Ratio Surtax

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

Proposed Business Tax Administration Rules

Date: Thursday, December 22, 2022; Time: 2:00pm to 3:00pm; Place: Virtual Meeting

The City of Portland Revenue Division will hold a public hearing on administrative rules interpreting the Business License Law (BLT), Multnomah County Business Income Tax Law (MCBIT), Metro Business Income Tax Law (METBIT), and the Residential Rental Registration (RRR) program. The proposed administrative rules relate to a housekeeping change for clarity and a rate adjustment. The effect of these rules is summarized below. 

City of Portland Business License Tax / Multnomah County Business Income Tax

The partnership basis adjustment rule is amended to clarify its application to all Internal Revenue Code Section 754 adjustments.

Metro Supportive Housing Services Business Income Tax

The partnership basis adjustment rule is amended to clarify its application to all Internal Revenue Code Section 754 adjustments.

City of Portland Residential Rental Registration Program

This housekeeping change adjusts the rate of the per unit fee in as directed by Ordinance No. 189650.

Oral/Written Testimony

Send an email to if you want to provide testimony during the hearing. We will send a Microsoft Teams meeting invitation approximately one week prior to the hearing. The hearing will be recorded which is a public record. The hearing may close early depending upon the number of people providing oral testimony. 

Written testimony is encouraged and will be accepted both prior to and after the hearing through 5:00 P.M., Monday, January 23, 2023. Send your written comments:

By mail

City of Portland Revenue Division
111 SW Columbia Street, Suite 600
Portland, Oregon 97201

By email


Business Tax Help

Revenue Division
phone number503-823-5157Monday - Friday, 9:00am - 4:30pm
fax number503-823-5192

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