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Impacts to City Services

Find information about city services during this Emergency Declaration for Work Stoppage

Business Tax Administration Rules Hearing

Public Hearing
The City of Portland Revenue Division will hold a public hearing on administrative rules interpreting the Business License Law, Multnomah County Business Income Tax Law, and Metro Business Income Tax Law related to the three jurisdictions’ adoption of Oregon's market-based sourcing apportionment.
2:00 pm 3:00 pm
Available Online

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), and Metro Business Income Tax Law (METBIT). The proposed administrative rules relate the three jurisdictions’ adoption of Oregon’s market-based sourcing apportionment. The effect of these rules is summarized below. Additional information is in the documents below this summary.

  • Many of these rules (for tax years prior to 2023) sunset due to adopting Oregon’s market-based sourcing.
  • Some will not be replaced since our code changes generally adopted Oregon’s statute and administrative rules.
  • Some will be replaced with updated references to the new code and administrative rules.
  • Others will be replaced with updated terms under the new treatment. For example, using sales factor instead of gross income for apportionment.
  • A few of the new rules include changes for clarity while not changing the basic treatment.

The proposed administrative rule changes can be found under Proposed Business Tax Administrative Rules on our Business Tax Administrative Rules page.


Proposed City of Portland Business License Tax / Multnomah County Business Income Tax Administrative Rule Summary Table

Business Tax Administrative Rule NumberBusiness Tax Administrative Rule NameWhat's Happening
100.07-1ADiversified Investing Fund DeductionSunset and replaced
100.23-1Diversified Investing Fund DeductionReplaces 100.07-1A
200.95-1ADoing Business for an EstateSunset and replaced
200.23-1Doing Business for an EstateReplaces 200.95-1A
400.93-1AExemption from Tax for Individuals and Joint Return FilersSunset and replaced
400.23-1Exemption from Tax for Individuals and Joint Return FilersReplaces 400.93-1A
400.93-2AExemption for Insurance ProducersSunset and replaced
400.23-2Exemption for Insurance ProducersReplaces 400.93-2A
400.93-3ABusiness License Tax Exemption for Real Estate BrokersSunset and replaced
400.23-3Business License Tax Exemption for Real Estate BrokersReplaces 400.93-3A
600.93-5ADefinition of Owner PartnershipSunset and replaced
601.23-3Definition of Owner PartnershipReplaces 600.93-5A
600.94-1ATreatment of Currently Taxed Pass Through IncomeSunset and replaced
601.23-1Treatment of Currently Taxed Pass Through IncomeReplaces 600.94-1A
600.94-2APartnerships Partner Level Deduction ElectionSunset and replaced
601.23-2Partnerships Partner Level Deduction ElectionReplaces 600.94-2A
610.00-2AApportionment of Gains and Income Due to Sale of A BusinessSunset
610.93-1Definition of Total Gross Income and Gross Receipts for Apportionment and ExemptionSunset and replaced
611.23-1Definition of Total Gross Income and Gross Receipts for ExemptionReplaces 610.93-1
610.93-2ABusiness Activity and Apportionment of Sales of Tangible Personal PropertySunset
610.93-4AApportionment of Gross Income from Business Activities Other than Sales of Tangible Personal PropertySunset
610.93-7Apportionment for Freight Carriers Sunset
610.93-8AApportionment for Passenger CarriersSunset and replaced
611.23-2Apportionment for Passenger CarriersReplaces 610.93-8A
610.93-9AApportionment for Incomes Subject to Portland City Code Chapters 7.12 or 7.14Sunset and replaced
611.23-3Apportionment for Incomes Subject to Portland City Code Chapters 7.12 or 7.14Replaces 610.93-9A
610.99-1Apportionment for Providers of Electronic or Telephonic ServicesSunset

Proposed Metro Supportive Housing Services Business Income Tax Administrative Rule Summary Table

Metro Administrative Rule NumberMetro Administrative Rule NameWhat's Happening
7.07 - 1010Diversified Investing Fund DeductionSunset and replaced
7.07 - 1011Diversified Investing Fund DeductionReplaces 7.07 - 1010
7.07 -1020Doing Business for an EstateSunset and replaced
7.07 -1021Doing Business for an EstateReplaces 7.07 -1020
7.07 - 1035Exemption for Insurance ProducersSunset and replaced
7.07 - 1036Exemption for Insurance ProducersReplaces 7.07 - 1035
7.07 -1060Treatment of Currently Taxed Pass Through IncomeSunset and replaced
7.07 -1061Treatment of Currently Taxed Pass Through IncomeReplaces 7.07 -1060
7.07 -1070Apportionment of Gains and Income Due to Sale of A BusinessSunset
7.07 -1075Definition of Total Gross Income and Gross Receipts for Apportionment and ExemptionSunset and replaced
7.07 -1076Definition of Total Gross Income and Gross Receipts for ExemptionReplaces 7.07 -1075
7.07 - 1080Business Activity and Apportionment of Sales of Tangible Personal PropertySunset
7.07 - 1090Apportionment of Gross Income from Business Activities Other than Sales of Tangible Personal PropertySunset
7.07 - 1105Apportionment for Freight Carriers Sunset
7.07 - 1110Apportionment for Passenger CarriersSunset and replaced
7.07 - 1111Apportionment for Passenger CarriersReplaces 7.07 - 1110
7.07 - 1015Apportionment for Providers of Electronic or Telephonic ServicesSunset

Oral/Written Testimony

Send an email to RevenuePolicy@portlandoregon.gov 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, March 6, 2023. Send your written comments:

By mail

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

By email

RevenuePolicy@portlandoregon.gov