Services and Resources

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.

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 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 sold your business, changed your tax entity, or stopped your business activity in the City of Portland, Multnomah County, and/or the Metro jurisdictions, you must notify the Revenue Division to close your tax account(s).

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, Metro Supportive Housing Services (SHS) Business Income Tax, and/or Clean Energy Surcharge (CES) must file a business tax return. You must claim an exemption from the business taxes on the tax return.

C corporations subject to the Portland Business License Tax, Multnomah County Business Income Tax, Metro Supportive Housing Services (SHS) Business Income Tax, and/or Clean Energy Surcharge (CES) must file a business tax return. You must claim an exemption from the business taxes 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.

Partnerships subject to the Portland Business License Tax, Multnomah County Business Income Tax, Metro Supportive Housing Services (SHS) Business Income Tax, and/or Clean Energy Surcharge (CES) must file a business tax return. You must claim an exemption from the business taxes on the tax return.

S corporations subject to the Portland Business License Tax, Multnomah County Business Income Tax, Metro Supportive Housing Services (SHS) Business Income Tax, and/or Clean Energy Surcharge (CES) must file a business tax return. You must claim an exemption from the business taxes on the tax return.

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.

Individuals who are subject to the Portland Business License Tax and/or Multnomah County Business Income Tax (including ride share drivers and owners of real property) must file a business tax return. You must claim an exemption from the business taxes on the tax return.

Trusts/Estates subject to the Portland Business License Tax, Multnomah County Business Income Tax, Metro Supportive Housing Services (SHS) Business Income Tax, and/or Clean Energy Surcharge (CES) must file a business tax return. You must claim an exemption from the business taxes on the tax return.