File your Sole Proprietor business tax return

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Individuals who are subject to the Portland Business License Tax and/or Multnomah County Business Income Tax (including ride share drivers and owners of real property) must file a business tax return. You must claim an exemption from the business taxes on the tax return.

Filing your Sole Proprietor business tax return should take 30-45 minutes to complete. This time can be reduced if you have all your federal and state tax information available.

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File your Sole Proprietor business tax return or request for extension online

To file your business tax return, including requesting an exemption from the business tax, or request an extension to file, you must first register for a Revenue Division tax account.

To file your business tax return online, you will need:

  1. Your Portland Revenue Online account information.
  2. Your Federal/Oregon tax pages to attach to your return.

File your Sole Proprietor business tax return

You will need a Portland Revenue Online account to file your business tax return online. You will be asked to log in or create an account.

If you need additional time to file your business tax return, you must submit a Request for an Extension of Time to File by the original due date of your return, unless you have filed a timely extension to file with the IRS. This is only an extension of time to file your return.

All taxes must still be paid by the original due date of the return.


File your Sole Proprietor business tax return or request for extension by mail, fax, or in person

To file your business tax return, including requesting an exemption from the business tax, or request an extension to file by mail, fax, or in person, you must first register for a Revenue Division tax account.

1. Download and fill out your business tax return

IMPORTANT: Download and save the form to your computer, then open it in Adobe Acrobat Reader to complete and print. Using your web browser to complete the form may result in incorrect form calculations and other issues.

Download the free Adobe Acrobat Reader program.

Portland/Multnomah County Combined Business Tax Return for Individuals

Residential Rental Registration (RRR) Fee

All owners of residential rental property within the City of Portland are required to register their residential rental unit and may owe the Residential Rental Registration (RRR) fee. If you own residential rental property in the City of Portland, please complete the Schedule R and include it with your Combined Tax Return.

If you own 10 or more units, or wish to submit your Schedule R electronically, please use:

Heavy Vehicle Use Tax (HVT)

The Heavy Vehicle Use Tax (HVT) is imposed on taxpayers who operate one or more heavy vehicles on streets owned or maintained by the City of Portland. If you are subject to the Heavy Vehicle Use Tax, please complete HVT Schedule and include it with your Combined Tax Return.

Request for Extension of Time to File

If you need additional time to file your business tax return, you should file a Request for Extension (Form EXT) by the original due date of your return, unless you have filed a timely extension to file with the IRS. This grants an additional six months to file your Combined Tax Return. You must still pay all tax due by the original due date.

2. Submit the completed Sole Proprietor business tax return with supporting tax pages and payment or extension request to us

Write only one check for any amount due and make it payable to 'City of Portland.'

Returned checks will incur a $35 charge (Returned Check Charge Policy)

By mail

Mail your completed business tax return, supporting tax pages, and payment (if due) or extension request to:

Revenue Division
111 SW Columbia St., Suite 600
Portland, OR97201-5840
United States

By fax

Fax your completed business tax return and supporting tax pages or extension request to:

503-823-5192

If you fax your business tax return to us but need to make a tax return payment:

For the City of Portland Business License Tax and/or Multnomah County Business Income Tax, use Form BZT-V: 

In person

Bring your completed business tax return, supporting tax pages, and payment (if due) or extension request to:

Revenue Division
111 SW Columbia St., Suite 600
Portland, OR97201-5840


Personal Income Taxes

If you are an individual who is subject to the City of Portland and/or Multnomah County Business Income Taxes, you may also be subject to the following personal income taxes administered by the Revenue Division.

Arts Tax

Each Portland resident age 18 and older that earns income above the federal poverty level and has $1,000 or more income is required to file and pay the Arts Tax.

Visit our Arts Tax page for more information about the filing and payment requirements.

Metro Supportive Housing Services (SHS) Personal Income Tax

If your income is above the $125,000 single filer or $200,000 joint filer taxation threshold, you may need to file a personal income tax return.

Your income subject to the SHS tax includes all income earned during the year while you were a resident of Metro, plus all Metro sourced income earned while you were a nonresident.  Visit our Personal Tax page for more information about the filing and payment requirements.

Multnomah County Preschool For All (PFA) Personal Income Tax

If your income is above the $125,000 single filer or $200,000 joint filer taxation threshold, you may need to file a personal income tax return.

Your income subject to the PFA tax includes all income earned during the year while you were a resident of Multnomah County, plus all Multnomah County sourced income earned while you were a nonresident.  Visit our Personal Tax page for more information about the filing and payment requirements.