Services and Resources

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.

Get required forms and helpful information for running a business out of your home. Learn about applying for home-based business permits in Portland. Learn about zoning requirements around running a home business. If you're using your home for your business, find out what rules to follow.

The information on this site will help you comply with the City of Portland’s energy performance reporting requirements. This easy process must be completed by April 22 each year for the prior calendar year.

Companies may sign up with the Portland Bureau of Transportation (PBOT) to provide additional resources for permit holders with the Healthy Businesses program—construction materials, design, installation, maintenance, labor, or discounts. Partnerships can be limited to support communities of color.

An Intellectual Property License Agreement is required for the commercial use of the Portland Oregon Sign. Commercial use does not include personal use, such as photos of yourself that are shared amongst friends and family.