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COVID-19 Safety, Recovery and Resilience

Face coverings are required in indoor public spaces and many outdoor spaces. State policy
Access City programs, people and projects helping Portland recover. Portland United

Volunteer. Play. Stay. Shop. Show the Rose City a little love. Here for Portland

Services and Resources

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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.
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.
Booking Agents, like Airbnb or FlipKey, must file transient lodgings monthly reports with the Revenue Division.
Businesses subject to the Portland Business License Tax, Multnomah County Business Income Tax, and/or Clean Energy Surcharge must file a business tax return at the same time they file their federal and state income tax returns. You must claim an exemption from the business tax on the tax return.
Operators of hotel/motel lodgings must file transient lodgings quarterly or monthly reports with the Revenue Division.
Online travel companies (OTCs), like Expedia or Priceline, must file transient lodgings monthly reports with the Revenue Division.
Owners and/or operators of bed & breakfasts, vacation rentals (owner/operator does not live at home), or "home stay" (owner/operator lives at home) lodgings must file transient lodgings quarterly or monthly reports with the Revenue Division.
You must notify the Revenue Division when you change your address for the Arts Tax. If you moved out of Portland at any time during the year, you are still liable for the Arts Tax for that year.