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 100.23-2 - Like Kind Exchanges (LIC-1.09)
BTAR 110.94-1 - Oregon Modifications to Business Income (LIC-1.01)
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 600.93-7 - Patronage Dividends (LIC-6.04)
BTAR 600.93-8A - Short Periods Count as Tax Year (LIC-6.05)
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)
Exemptions
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 200.95-2A - Doing Business for a Trust (LIC-2.02)
Apportionment
BTAR 610.93-5A - Apportionment for Banking Income (LIC-6.15)
BTAR 610.93-6A - Apportionment for Domestic Insurers (LIC-6.16)
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)