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Tax Administration Policy for City of Portland Business License Tax related to the Downtown Business Incentive (DBI) Credit definition of "full-time employee".
Tax Administration Policy - Downtown Business Incentive Credit Definitions
“Full-time employee” means an employee that performs full-time work as defined in OAR 471-030-0022. This is generally an employee working 40 hours per week. A taxfiler claiming a credit based on employees that work less than 40 hours per week must provide sufficient probative evidence that its industry, trade or profession is an exception to the 40 hours work week in OAR 471-030-0022.
03/14/2024 Tyler Wallace
Date Director
Adopted: 03/14/2024