Services and Resources

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.

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.

Please email or call us if you have a concern about your bill. If we can’t resolve your concern, you may file a formal, written appeal to the Administrative Review Committee at no cost.

Customers may qualify for bill adjustments when property-side leaks impact utility bills. Customers may request adjustments after leaks have been repaired. A City staff person will check the water meter to verify that the leak has been fixed.

Have you bought or sold a house? Are you moving from one rental to another? Contact us to open, close, or transfer your sewer, stormwater, and water account.

You must notify the Revenue Division when you change your 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.