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Business License & Income Tax Codes & Policies
City/County Code & Appeals Board
Business Policies
Application of Payments Policy (PDF Document, 26kb)
BL MCBIT Payment Plan Option (PDF Document, 27kb)
BL MCBIT Payment Plan Policy (PDF Document, 67kb)
Business License Application Year Adjustment - Explanation (NO LONGER APPLICABLE)
Compensation Allowance for Sole Proprietor Husband and Wife Policy (PDF Document, 26kb)
Entity Level Assessment of Tax Liability Policy (PDF Document, 30kb)
Exempt Status in Tax Year 2008 and the 22a Credit Policy (PDF Document, 28kb)
Exemption for Certain Foster Care Payments Policy (PDF Document, 20kb)
Exemptions for Certain Farming Activities Policy (PDF Document, 27kb)
Filing Exemption for Ministers Policy (PDF Document, 25kb)
License Transfer Policy (NO LONGER APPLICABLE)
Limited Liability Company (LLC) and Limited Liability Partnership (LLP) Owners Compensation Deduction Policy (PDF Document, 121kb)
Multiple Penalty Assessment Policy (PDF Document, 27kb)
Penalty Assessment Policy (PDF Document, 32kb)
Real Estate Salespersons with Rental or Other Business Activity - Explanation (NO LONGER APPLICABLE)
Returned Check Charge Policy (PDF Document, 23kb)
School Funding Surcharge Policy (NO LONGER APPLICABLE)
Short Tax Year Quarterly Estimated Payment Policy (PDF Document, 38kb)
Voluntary Compliance Policy (PDF Document, 26kb)
Your Right To Appeal - Explanation (PDF Document, 37kb)
Business Admin Rules
Administrative Rule Changes (PDF Document, 9kb)
110.07-1 Diversified Investing Fund Deduction (PDF Document, 13kb)
110.94-1 Oregon Modifications (PDF Document, 46kb)
200.95-1 Doing Business for an Estate (PDF Document, 45kb)
200.95-2A Doing Business for a Trust (PDF Document, 14kb)
300.93-1 Taxable Income after Business Activity has Ceased (PDF Document, 12kb)
400.93-1 Exemption from Tax for Individuals (PDF Document, 9kb)
400.93-2A Exemption for Insurance Producers (as Defined in ORS 731.104) (PDF Document, 49kb)
400.93-3B Business License Exemption for Real Estate Salespersons (PDF Document, 10kb)
530.93-1A Seasonal Businesses and Payment of Estimated Taxes (PDF Document, 8kb)
600.93-2 Payments Deemed to be Compensation to Owners (PDF Document, 44kb)
600.93-3 Definition of Owner - Sole Proprietor (PDF Document, 43kb)
600.93-4A Self Employment Tax Deduction and Health Care Premium Deduction (PDF Document, 52kb)
600.93-5A Definition of Owner - Partnership (PDF Document, 52kb)
600.93-6A Change of Ownership During the Year and Calculation of the Compensation Allowance Deduction (PDF Document, 58kb)
600.93-7 Patronage Dividends (PDF Document, 43kb)
600.93-8A Short Periods Count as Tax Year (PDF Document, 11kb)
600.93-9A Calculations of Number of Controlling Shareholders (PDF Document, 10kb)
600.94-1 Treatment of Currently Taxed Pass-Through Income (PDF Document, 9kb)
600.94-2A Partnerships - Partner Level Deduction Election (PDF Document, 14kb)
600.94-3 Qualified Retirement Plans (PDF Document, 9kb)
610.00-1 De Minimus Business Activity for Personal Service (PDF Document, 49kb)
610.00-2 Apportionment of Gains and Incomes Due to Sale of A Business (PDF Document, 75kb)
610.93-1 Definition of Total Gross Income Gross Receipts for Apportionment and Exemption (PDF Document, 8kb)
610.93-2A Business Activity and Apportionment of Sales of Tangible Personal Property (PDF Document, 58kb)
610.93-3A De Minimus Business Activity for Tangible Personal Property (PDF Document, 48kb)
610.93-4A Apportionment of Gross Income from Activities Other than Sales of Tangible Personal Property (PDF Document, 11kb)
610.93-5A Apportionment for Banking Income (PDF Document, 11kb)
610.93-6 Apportionment for Domestic Insurers (PDF Document, 8kb)
610.93-7 Apportionment for Freight Carriers (PDF Document, 46kb)
610.93-8 Apportionment for Passenger Carriers (PDF Document, 54kb)
610.93-9 Apportionment for Incomes Subject to Portland City Code Chapters 7.12 or 7.14 (PDF Document, 8kb)
610.99-1 Apportionment for Providers of Electronic or Telephonic Services (PDF Document, 66kb)
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