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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.
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, quarterly, or extension 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.
You can request a waiver or reduction for any Arts Tax penalty for good cause from 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.
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.
Any business that offers games which cost money 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.
Vendors and promoters doing business over a very limited term, may apply for a license using the form below.
The Arts Education & Access Fund Citizen Oversight Committee (AOC) is an independent committee charged with reviewing the expenditures, progress, and outcomes of the Arts Education & Access Fund and reporting their findings annually to City Council.
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 Tax, including the requirements for filing and paying the Arts Tax with the City of Portland's Revenue Division.
Enhanced Service Districts (Property Management License Program) require an annual fee for expanded benefits within certain Portland service districts.
Administrative rules related to the City of Portland Business License and Multnomah County Business Income Tax Laws
Information about the requirements for registration, filing your business tax returns, and paying your 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
Information related to taxes on marijuana sold in the City of Portland
City of Portland's Revenue Division information related to the Clean Energy Surcharge.
If you sold your business, changed your tax entity, or stopped your business activity in either Portland or Multnomah County, you must notify the Revenue Division.
If you have stopped all of your transient lodgings activity (including advertising short term rentals) in the City of Portland, you must notify the Revenue Division.
If you received a loan from a payday lender and you have a complaint, please fill out the complaint form below and mail it to the City of Portland.
Booking Agents, like Airbnb or FlipKey, must file transient lodgings monthly reports with the Revenue Division.