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Clean Energy Surcharge

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Information about the Clean Energy Surcharge (CES), including registration, filing, and payment requirements for the Clean Energy Surcharge with the City of Portland's Revenue Division.
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Overview of the Clean Energy Surcharge

On November 6, 2018, Portland voters adopted Ballot Measure 26-201, the Portland Clean Energy Community Benefits Initiative (referred to hereafter as the Clean Energy Surcharge or CES). On February 21, 2019, the Portland City Council passed Ordinance 189389 and Ordinance 189390 implementing the CES in the Portland City Code, PCC 7.02PCC 7.07, and PCC 5.04

The CES is effective for tax years beginning on or after January 1, 2019.

Please visit the City's Bureau of Planning and Sustainability website for information on the Portland Clean Energy Community Benefits Fund.


Registration Requirements

A business must register for a Clean Energy Surcharge account if they report total gross income of $1 billion or more and Portland gross income of $500,000 or more on their Combined Business Tax Return.


Clean Energy Surcharge Rate

For tax years beginning on or after January 1, 2019, the Clean Energy Surcharge (CES) is a 1% surcharge on Retail Sales within the City of Portland imposed on Large Retailers.


Filing Requirements

All businesses that report total gross income of $1 billion or more and Portland gross income of $500,000 or more on their Combined Business Tax Return must file a CES return.

The Clean Energy Surcharge (CES) is calculated and filed on the CES Return and is due at the same time as the City of Portland and Multnomah County Combined Business Tax Return filing. You may request an extension to file your Clean Energy Surcharge return.

Failure to file your CES Return may result in late filing penalties.


Paying the Clean Energy Surcharge

Only Large Retailers are subject to paying the Clean Energy Surcharge. A Large Retailer is a business that has Retail Sales of $1 billion or more everywhere and Retail Sales of $500,000 or more in the City of Portland.

The Clean Energy Surcharge (CES) is due by the original due date of the City of Portland and Multnomah County Combined Business Tax Return (generally April 15th for most filers). You can pay online or with a check by mail the same way you pay your business taxes.

The payments due for the CES are independent of the payments due for the City of Portland and Multnomah County business taxes. You must make separate payments for CES, including quarterly estimated payments.

Failure to pay the CES by the original due date will result in late payment penalties and interest.


Clean Energy Surcharge Administrative Rules

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)