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Charter, Code & Policies
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Licensing and Income Taxes
License & Income Taxes
Licensing and Income Taxes
Definitions
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LIC-1.01 - Oregon Modifications to Business Income
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LIC-1.02 - Definition of Owner - Sole Proprietor
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LIC-1.03 - Definition of Owners - Partnership
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LIC-1.04 - Definition of Total Gross Income & Gross Receipts for Apportionment and Exemption
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LIC-1.05 - Diversified Investing Fund Deduction
Administration
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LIC-2.01 - "Doing Business" for an Estate
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LIC-2.02 - "Doing Business" for a Trust
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LIC-2.03 - 2012 Tax Amnesty Policy
Taxable Income
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LIC-3.01 - Taxable Income after Business Activity has Ceased
Exemptions
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LIC-4.01 - Exemption from Tax for Individuals and Joint Return Filers
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LIC-4.02 - Exemption for Insurance Producers
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LIC-4.03 - Business License Tax Exemption for Real Estate Brokers
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LIC-4.04 - Extension of Time to File Amended Returns Pursuant to the Decision in the Proctor Case
Fees
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LIC-5.01 - Seasonal Businesses and Payment of Estimated Taxes
Income
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LIC-6.01 - Payments Deemed to be Compensation to Owners
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LIC-6.02 - Self-Employment Tax Deduction and Health Care Premium Deduction
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LIC-6.03 - Change of Ownership During the Year and Calculation of the Compensation Allowance Deduction
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LIC-6.04 - Patronage Dividends
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LIC-6.05 - Short Periods Count as Tax Year
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LIC-6.06 - Definition of Controlling Shareholders and Calculation of Number of Controlling Shareholders
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LIC-6.07 - Treatment of Currently Taxed Pass-Through Income
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LIC-6.08 - Partnerships - Partner Level Deduction Election
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LIC-6.09 - Qualified Retirement Plans
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LIC-6.10 - De Minimus Business Activity for Personal Services
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LIC-6.11 - Apportionment of Gains and Incomes Due to Sale of a Business
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LIC-6.12 - Business Activity and Apportionment of Sales of Tangible Personal Property
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LIC-6.13 - De Minimus Business Activity for Tangible Personal Property
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LIC-6.14 - Apportionment of Gross Income from Business Activities Other than Sales of Tangible Personal Property
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LIC-6.15 - Apportionment for Banking Income
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LIC-6.16 - Apportionment for Domestic Insurers
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LIC-6.17 - Apportionment for Freight Carriers
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LIC-6.18 - Apportionment for Passenger Carriers
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LIC-6.19 - Apportionment for Incomes Subject to PCC Chapters 7.12 or 7.14
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LIC-6.20 - Apportionment for Providers of Electronic or Telephonic Services
Private For-Hire Transportation
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LIC-8.17 - Selecting Industry Board Members
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LIC-8.18 - Initial Board Terms
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LIC-8.19 - Replacing Board Members
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LIC-8.20 - Fuel Surcharges
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LIC-8.21 - Driver Permits Criminal Checks
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LIC-8.22 - Pedicab Driver Permits Programs and Skills Tests
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LIC-8.23 - Driver Permits DMV Records and Criminal Checks
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LIC-8.24 - Driver Permits Programs and Skills Tests
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LIC-8.25 - Driver Permit Renewals
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LIC-8.26 - Criteria for Exception to Vehicle Age Requirement
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LIC-8.27 - Safety Certificates
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LIC-8.28 - Market Saturation Factors
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LIC-8.29 - Limit on Number of Executive Sedan Permits
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LIC-8.30 - Decal Placement
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LIC-8.31 - Vehicle Requirements
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LIC-8.32 - Vehicle "No Smoking" Signage
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LIC-8.33 - Prearranged Defined
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LIC-8.34 - Maximum Shuttle Fare
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LIC-8.35 - Minimum Livery Fare
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LIC-8.36 - Safety Fund Grant Process
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LIC-8.37 - Initial Terms of Permits, Decals and Taxiplates
Private Property Impound Tows
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LIC-9.01 - Private Property Impound Tower Registration
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LIC-9.02 - Private Property Impound Towing Regulations
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LIC-9.03a - Fees for Private Property Impound (PPI) Towing and Storage in the City of Portland
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LIC-9.04 - Private Poperty Impound Conditions
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LIC-9.05 - Private Property Impound Prohibitions
Secondhand Dealers
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LIC-10.01 - Definition of Regulated Property
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LIC-10.02 - Permit Fees
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LIC-10.03 - Reporting of Regulated Property Transactions
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LIC-10.04 - Exceptions to Regulated Property Sale Limitations
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LIC-10.05 - Prohibited Acts
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LIC-10.06 - Definition of Acceptable Identification
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LIC-10.07 - Definition of Acquire
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LIC-10.08 - Definition of Registered Business
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LIC-10.09 - Release of Held or Seized Property
Arts Education and Access Income Tax
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LIC-11.01 - Definitions
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LIC-11.02 - Authority of Bureau
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LIC-11.03 - Authority of Director
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LIC-11.04 - Disclosure of Financial Information
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LIC-11.05 - Request for Financial Information
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LIC-11.06 - Late Payments
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LIC-11.07 - Protests
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LIC-11.08 - Penalties
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LIC-11.09 - Residency
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LIC-11.10 - Household Exemption
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LIC-11.11 - Liability Date of "Eighteen Years Old"
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LIC-11.12 - Date for Paying Tax
See Also
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Other documents and categories related to licensing
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Time, Place and Manner Memorandum of Understanding
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Time, Place, & Manner Administrative Procedures for Regulation of Nuisance Aspects of Establishments that Serve Alcoholic Beverages
Jump to Category
Administration
Arts Education and Access Income Tax
Definitions
Exemptions
Fees
Income
Private For-Hire Transportation
Private Property Impound Tows
Secondhand Dealers
Taxable Income
See Also:
Time, Place & Manner Regulation of Establishments that Serve Alcohol
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