Services and Resources

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.

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.

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.

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.

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.

Follow these instructions to have the City of Portland perform a lien search.

The City’s social game 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 City.

Property Management License (Enhanced Service Districts, or ESDs) fees are paid to the City of Portland's Revenue Division.

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.