Overview of the Heavy Vehicle Use Tax
On May 11, 2016, Portland City Council approved a new four-year tax (Ordinance 187743), establishing the Heavy Vehicle Use Tax (HVT). Revenues from this tax will help pay for the upkeep of roads and safety projects. For a more detailed description about these projects you can visit the Portland Bureau of Transportation's Background and Projects. This is a separate tax from the City of Portland Gas Tax.
In February 2020, Portland City Council passed a four-year extension of this tax and a rate increase (Ordinance 189861).
Registration Requirements
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. For the purposes of the HVT, a heavy vehicle is any vehicle that is subject to the Oregon Weight-Mile Tax. To determine what streets are owned or maintained by the City of Portland, please review this interactive map.
Taxpayers who are subject to the HVT must register for a Revenue Division tax account.
Heavy Vehicle Use Tax Rate
| Tax Years | Heavy Vehicle Use Tax Rate |
|---|---|
| 2016 through 2019 | 2.8% of the taxpayer's total Oregon Weight-Mile Tax |
| 2020 through 2022 | 3% of the taxpayer's total Oregon Weight-Mile Tax |
| 2023 | 1.25% of the taxpayer's total Oregon Weight-Mile Tax |
The minimum Heavy Vehicle Use Tax due for a tax year is $100.
Filing Requirements
The Heavy Vehicle Use Tax (HVT) is calculated and filed on the HVT Schedule and attached to the City of Portland and Multnomah County Business Tax Return. If you file your Business Tax Return on extension, you may file your HVT Schedule with your Business Tax Return at that time.
Failure to submit your Business Tax Return and related tax documents, including the HVT Schedule, may result in penalties.
Paying the Heavy Vehicle Use Tax
The Heavy Vehicle Use Tax (HVT) is due by the original due date of the City of Portland and Multnomah County Business Tax Return (generally April 15 for most filers). You can pay online or with a check by mail the same way you pay your business taxes.
Failure to pay the HVT by the original due date will result in late payment penalties and interest.
Petition for Reduction of the Heavy Vehicle Use Tax
Petitions will generally only be approved in cases where the total (all vehicles) amount of heavy vehicle miles driven on Portland owned or maintained streets is less than or equal to 1% of the total heavy vehicle miles driven in Oregon. The reduction will be limited to 50% of the regularly computed Heavy Vehicle Use Tax (HVT) and will not reduce the HVT to below the $100 minimum amount due. The HVT must be calculated at the applicate rate for the tax year and paid in full in order to petition for a reduction. In extreme cases, a taxpayer may be granted a larger reduction to the calculated HVT, but cannot be reduced below the $100 minimum amount due.
BTAR 610.16-2A - Petition for Reduction of Heavy Vehicle Use Tax (LIC-6.22)
To file a petition for reduction of the HVT, submit Form HVT-P with your Business Tax Return.