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, 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.

The Portland Bureau of Transportation’s (PBOT) Healthy Businesses permit allows temporary changes to streets to give people more space to conduct business safely amid our current public health crisis. Winter permits expire March 31, 2021. Applications for Healthy Businesses permits now open.

A Private Property Impound (PPI) Permit is required to perform towing services from private property in the City of Portland.
Permits are typically issued within 30 days.

The Portland in the Streets team at the Portland Bureau of Transportation (PBOT) issues Sidewalk Café permits to allow businesses to place tables and seating on the public sidewalk. Businesses must sell food and beverages to apply for a Sidewalk Café permit.

The Portland in the Streets team at the Portland Bureau of Transportation (PBOT) issues Street Seats permits for structures or platforms built in on-street parking spaces to help activate the public space. You can use them as additional seating for your restaurant or for public use.

Vendors and promoters doing business over a very limited term, may apply for a license using the form below.

The Portland Bureau of Transportation (PBOT) through the Portland in the Streets program issues Vending Cart permits to allow vendors to sell food or merchandise using a small mobile cart. Vendors with a permit can vend at specific locations on the public sidewalk.

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.

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