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POL Government Elected Officials Auditor Griffin-Valade Divisions Archives & Records Retention Schedules Revenue Bureau
4504 Business License and Tax Compliance

4504-01         BUSINESS LICENSE TAX REGISTRATION RECORDS                                    

Series is the initial registration for a City ofPortland Business License Taxaccount or a Multnomah County Business Income Tax Account.  Series is created to track information on business tax filing renewals.  Series is used to input information about the applicant and business into the computer system.  Series includes business license registration, official notices, address, account number, name of business, annual tax filings, applications,  MultnomahCountybusiness income tax forms, tax audits , financial transactions and other related data.  Series includes records from Non-profit and Exempt Business Records.  ACCESS – Access may be limited due to tax information and other proprietary information in the file.

Confidential?       Yes

Vital Record?       Yes

Record Copy?      Yes

 

RETENTION:     Life of business or 3 years after expiration, denial or revocation, whichever occurs later

 

AUTHORITY:    OAR 166-200-0010(20)

 

4504-02         OUT-OF-BUSINESS LICENSE RECORDS               

Series records establishments  no longer in business.  If business resumes, the same account number will be used.  Series includes original registration for business license tax, annual tax filings, financial records, tax information, correspondence and other similar information.  ACCESS - Access may be restricted due to financial information and proprietary information in the file.

Confidential?       Yes

Vital Record?       No

Record Copy?      Yes

 

RETENTION:     5 years after business closes or 3 years after expiration, denial or revocation, whichever occurs later

 

AUTHORITY:    OAR 166-200-0010(20)

 

4504-03         REGISTERED BUSINESS REVENUE, FEE AND TAX COMPLIANCE RECORDS    

Series is comprised of records related to monitoring revenue reporting and tax compliance of businesses that are required to pay a City ofPortland Business Licensetax or are required to pay a Multnomah County Business Income Tax or a Transient Lodging Tax.  Series is used to compile and verify business reported net income to determine that correct taxes have been paid and that correct refunds, if any, have been issued.  Records include audit workpapers, copies of tax returns, spreadsheets, refund documentation, receipts, penalties, correspondence and other related records.

Confidential?       Yes

Vital Record?       No

Record Copy?      Yes

 

RETENTION:     5 years after business closes or 3 years after expiration, denial or revocation, whichever occurs later

 

AUTHORITY:    OAR 166-200-0010(20)   

  

4504-04         BUSINESS LICENSES INFORMATION SYSTEM (BLIS)

Series is created to track general information about businesses operating in the City andMultnomahCountyand is used to generate business license taxes andMultnomahCountybusiness income taxes.  Series is a computer record that contains general information about the business and a transaction history of taxes, documents and correspondence.

Confidential?       Yes

Vital Record?       Yes

Record Copy?      Yes

 

RETENTION:     Data on individual licensees to be maintained for 5 years after business closes or 3 years after expiration, denial or revocation, whichever occurs later

 

AUTHORITY:    OAR 166-200-0010(20)

 

4504-05         BLIS (BUSINESS LICENSE INFORMATION SYSTEM) REPORTS

Series is created for reference use and to summarize information entered into the computer system.  Records are computer generated printouts of the Business License Information System (BLIS).  Series includes account numbers, owners name, business information, etc.  Examples of records include, but are not limited to, weekly territory reports, new business lists, etc.

Confidential?       Yes

Vital Record?       No

Record Copy?      No

Where?                  See 4504-03

 

RETENTION:     Retain as needed

 

AUTHORITY:    Non-record

 

4504-06         TRANSIENT LODGING DATABASE        

Series is used to maintain information on hotels, motels, bed and breakfast inns, trailer parks and other forms of transient lodging.  Database includes information on taxes paid, ownership, address, number of rooms, contact person, phone numbers, account number, etc.  ACCESS – Access may be limited due to financial records.

Confidential?       Yes

Vital Record?       No

Record Copy?      Yes

 

RETENTION:     Data on individual licensees to be maintained for 5 years after business closes 

 

AUTHORITY:    OAR 166-200-0010(20)

 

4504-07         BUSINESS LICENSE APPEALS BOARD 

Series is used to document and record activities of Business License Appeals Board.  Record contains minutes and supporting documents of meeting of the Board.  It includes list of those present, subjects discussed, and action taken.  Records also include copies of correspondence, code interpretations and audio tapes, if any.  ACCESS - Access may be limited due to proprietary information and financial records.

Confidential?       No

Vital Record?       Yes

Record Copy?      Yes

 

RETENTION:    

(A) Retain minutes, agendas, resolutions, indexes, and exhibits (not retained permanently elsewhere in city records) permanently

(B) Retain audio or visual recordings 1 year after minutes prepared and approved

(C) Retain other records and exhibits not pertinent to minutes 5 years

 

AUTHORITY:    OAR 166-200-0010(13)


Contact Information
Archives & Records
1800 SW 6th Ave, Suite 550
Portland, OR 97201
phone: 503-865-4100 (new)

 

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