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 and access fund.

Portland business license taxes and Multnomah business income taxes are paid through the City of Portland. Make quarterly or extension payments, pay a tax bill, or make a general tax payment.

New businesses that operate in Portland or Multnomah County are required to register their business with the Revenue Division within the first 60 days of operation.

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 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.

Operators of hotel/motel lodgings must file transient lodgings tax quarterly or monthly reports with the Revenue Division.

Online travel companies (OTCs), like Expedia or Priceline, must file transient lodgings tax monthly reports with the Revenue Division.

All businesses must file a Combined Tax Return at the same time the business files their Federal & State tax returns.

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

If you already tried to resolve your complaint with the lot operator who issued you a parking penalty notice, but were unsuccessful, you may file a complaint to the City of Portland.

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.

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.

Shops that buy and sell property that is frequently the subject of theft (“regulated property”) must get a permit. This permit needs to be renewed each year.

Portland hotels, bed and breakfasts, and vacation rental operators who provide lodging on a non-permanent basis for eight or more days in a calendar year and/or operators who advertise or market space for rent to the general public are required to register within 15 days of the start of business.

Use this form to update the Revenue Division with your new 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.