Tax Administration Policy - Uniform Administration of Portland’s Business License Tax, Multnomah County’s Business Income Tax, and Metro’s Business Income Tax
The City of Portland has administered its Business License Tax and Multnomah County’s Business Income Tax in general uniformity applying the same administrative rules and written policies. Metro’s Supportive Housing Services Business Income Tax was enacted for tax years beginning on or after January 1, 2021. Metro Code Section 7.05.030 (a) states “The Administrator will construe the Business Income Tax Law, when applicable, in conformity with the laws and regulations that govern the Multnomah County Business Income Tax as those laws existed for that tax year.
The Division intends to administer Portland’s Business License Tax and both Multnomah County’s and Metro’s Business Income Taxes in conformity with each other. Where the code, rules, or policies of one are silent the Division will first look to the others for guidance. Where all three are silent the Division may look to Oregon’s statute and rules for guidance provided it is not in conflict with these jurisdictions’ codes or otherwise inapplicable.
04/25/2023 Thomas Lannom