Regional chlorine shortage: Portland water remains safe to drink
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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.