Services, Guides, and Information

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File your Arts Tax return online. Pay your tax due with Visa, Mastercard, Discover Card, ACH payment, or mail a check or money order. Make a donation to the Arts Education & Access Fund.
Employers and payroll service providers must file quarterly returns and annual reconciliation returns for the Metro Supporting Housing Services (SHS) and Multnomah County Preschool For All (PFA) withholding tax programs with the City of Portland's Revenue Division.

Pay your business tax

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Portland Business License Tax (and related surcharges and fees), Multnomah County Business Income Tax, and Metro Supportive Housing Services (SHS) Business Income Tax are paid through the City of Portland. Make quarterly or extension payments, pay a tax bill, or make a general tax payment.

Pay your personal tax

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Metro Supporting Housing Services (SHS) and Multnomah County Preschool for All (PFA) Personal Income Tax programs are paid to the City of Portland's Revenue Division. Make an estimated payment, extension payment, or return payment.
Businesses that are subject to the Portland Business License Tax, Portland Transient Lodgings Tax, Multnomah County Business Income Tax, and/or the Metro Supportive Housing Services (SHS) Business Income Tax are required to register for a Revenue Division tax account.
Employers and payroll service providers must submit Metro Supporting Housing Services (SHS) and Multnomah County Preschool For All (PFA) Personal Income Tax withholdings to the City of Portland's Revenue Division.
If you made an overpayment, duplicate payment, or made a payment when no Arts Tax was due, you must request a refund.
You can request a waiver or reduction for any Arts Tax penalty for good cause from the City of Portland's Revenue Division.
The Revenue Division, within the Bureau of Revenue and Financial Services, is the administrator of several business and individual tax programs including the Portland Business License Tax, Multnomah County Business Income Tax, and the Arts Tax. They also administer other local tax programs.
Tax Administration Policy for City of Portland Business License Tax, Multnomah County Business Income Tax, and Metro Supportive Housing Services (SHS) Business Income Tax related to the application of payments to tax, penalty, and interest.
Tax Administration Policy for City of Portland Business License Tax, Multnomah County Business Income Tax, and Metro Supportive Housing Services (SHS) Business Income Tax related to the application of Public Law 86-272.
Each payday lender location within the cities of Portland, Gresham, or Oregon City needs a payday lender permit. These permits must be renewed every year and are all paid through the City of Portland.
Businesses that buy and sell property that is frequently the subject of theft (“regulated property”) must apply for a secondhand dealers permit. This permit needs to be renewed annually and is nontransferable.
The City’s Social Games Permit Program regulates the operators of social games, restricting location, age, dollar amount of play, and other rules to protect the public peace, safety, and morals. A person or business that wants to operate a social game must have a permit from the Revenue Division.
Businesses, including vendors and promoters, doing business over a very limited term in Portland must apply for a temporary business license from the City of Portland's Revenue Division.
Any business that offers games which cost money or other valuable consideration to play must apply for a permit and pay a fee. A permit is required whether or not the business owns the devices. Permits expire on December 31 and must be renewed each year.
Eligible businesses may apply for the Downtown Business Incentive credit if they enter into a new lease, renew a current lease, or own and occupy building space in a sub-district of Portland's central city and meet other annual requirements.
Tax Administration Policy for City of Portland Business License Tax, Multnomah County Business Income Tax, and Metro Supportive Housing Services (SHS) Business Income Tax related to the apportionment of royalty income.
Administrative rules related to the City of Portland's Arts Education and Access Income Tax
Net revenues from the Arts Education and Access Fund will be disbursed by the Revenue Division to six Portland area school districts and Regional Arts & Culture Council (RACC).

Arts Tax Exemptions

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Information about the requirements for claiming an exemption, including a permanent exemption, from the Arts Tax with the City of Portland's Revenue Division.
Information about the Arts Education and Access Income Tax (Arts Tax), including the requirements for filing and paying the Arts Tax with the City of Portland's Revenue Division.
Business Tax Administrative Rules (BTARs) related to the City of Portland Business License and Multnomah County Business Income Tax Laws.
Information about Portland Business License Tax, Multnomah County Business Income Tax, and Metro Supportive Housing Services (SHS) Business Income Tax, including requirements for registration, filing business tax returns, and paying business taxes with the City of Portland's Revenue Division.
Business Tax Policies related to the City of Portland Business License and Multnomah County Business Income Tax Laws.