About the City of Portland Business License Tax
& Multnomah County Business Income Tax

Portland's Business License Tax is a net income tax on business activity (including rentals) conducted in Portland. It is used as revenue for the General Fund (police, fire, some parks programs, and general government functions). It is not a regulatory permit fee and does not entitle a taxpayer to engage in business activity not otherwise allowed by federal, state and/or local laws.

In 1993, the City and the Multnomah County Business Income Tax achieved code conformity and joint administration of the two separate programs. Revenue generated from the Multnomah County Business Income Tax goes to the County General Fund and is used to finance libraries, law enforcement, community corrections, jails, juvenile justice, bridges, social services, and health services.

Within 60 days of the start of business activity in the City of Portland OR Multnomah County you are required to submit a Registration Form or register online (requires a PortlandOnline Account). No payment is due with this form. There are certain exemptions to operating a business without paying a business license tax, however exempt businesses must submit a request for exemption. All forms are in the Forms Library.

Need additional help?  If you have questions you can't find the answer to in this site, don't forget that you can always email or call us (503) 823-5157.

The Portland Development Commission also provides a comprehensive handbook that can answer many general questions about starting a business in Portland.