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Business Tax Administration Rules Hearing

Public Hearing
The City of Portland Revenue Division will hold a public hearing on administrative rules interpreting its Business License Law, Multnomah County’s Business Income Tax, and Metro’s Business Income Tax. The proposed administrative rule relates to Like-Kind Exchanges (IRC 1031).
2:00 pm 3:00 pm
Available Online

The City of Portland Revenue Division will hold a public hearing on administrative rules interpreting its Business License Law, Multnomah County’s Business Income Tax, and Metro’s Business Income Tax. The proposed administrative rule relates to Like-Kind Exchanges and allows an irrevocable election to recognize the gain and pay applicable tax in the year of the exchange.

Oral/Written Testimony

This is a virtual (Microsoft Teams) meeting. If you want to participate in the meeting, send an email to RevenuePolicy@portlandoregon.gov. 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., Thursday, January 11, 2024. Send your written comments:

By mail

City of Portland Revenue Division
ATTN: Policy Unit
111 SW Columbia Street, Suite 600
Portland, Oregon 97201

By email

RevenuePolicy@portlandoregon.gov