Code, Rules & Policies http://www.portlandonline.com/index.cfm?c=29974 Wed, 16 Jan 2013 18:38:26 PDT Wed, 16 Jan 2013 18:42:00 PDT Guidelines & procedures adopted by the Bureau BTP: De Minimus Exemption Policy http://www.portlandonline.com/index.cfm?c=30817&a=430258 Wed, 16 Jan 2013 18:38:26 PDT Business Tax Policies (BTP) BTAR 400.93-3A Business License Tax Exemption for Real Estate Brokers http://www.portlandonline.com/index.cfm?c=30059&a=417592 Thu, 25 Oct 2012 14:30:22 PDT Business Tax Administrative Rules (BTAR) BTAR 610.99-1 Apportionment for Providers of Electronic or Telephonic Services http://www.portlandonline.com/index.cfm?c=30059&a=414975 Mon, 8 Oct 2012 17:38:37 PDT Business Tax Administrative Rules (BTAR) BTAR 610.93-9 Apportionment for Incomes Subject to Portland City Code Chapters 7.12 or 7.14 http://www.portlandonline.com/index.cfm?c=30059&a=414974 Mon, 8 Oct 2012 17:34:00 PDT Business Tax Administrative Rules (BTAR) BTAR 610.93-8A Apportionment for Passenger Carriers http://www.portlandonline.com/index.cfm?c=30059&a=414973 Mon, 8 Oct 2012 17:26:27 PDT Business Tax Administrative Rules (BTAR) BTAR 610.93-7 Apportionment for Freight Carriers http://www.portlandonline.com/index.cfm?c=30059&a=414972 Mon, 8 Oct 2012 17:18:02 PDT Business Tax Administrative Rules (BTAR) BTAR 610.93-6A Apportionment for Domestic Insurers http://www.portlandonline.com/index.cfm?c=30059&a=414971 Mon, 8 Oct 2012 17:14:27 PDT Business Tax Administrative Rules (BTAR) BTAR 610.93-5A Apportionment for Banking Income http://www.portlandonline.com/index.cfm?c=30059&a=414968 Mon, 8 Oct 2012 17:01:54 PDT Business Tax Administrative Rules (BTAR) BTAR 610.93-3A De Minimus Business Activity for Tangible Personal Property http://www.portlandonline.com/index.cfm?c=30059&a=414967 Mon, 8 Oct 2012 16:54:23 PDT Business Tax Administrative Rules (BTAR) BTAR 610.93-2A Business Activity and Apportionment of Sales of Tangible Personal Property http://www.portlandonline.com/index.cfm?c=30059&a=414966 Mon, 8 Oct 2012 16:49:33 PDT Business Tax Administrative Rules (BTAR) BTAR 610.93-1 Definition of Total Gross Income Gross Receipts for Apportionment and Exemption http://www.portlandonline.com/index.cfm?c=30059&a=414964 Mon, 8 Oct 2012 16:41:06 PDT Business Tax Administrative Rules (BTAR) BTAR 610.00-2A Apportionment of Gains and Incomes Due to Sale of A Business http://www.portlandonline.com/index.cfm?c=30059&a=414963 Mon, 8 Oct 2012 16:36:02 PDT Business Tax Administrative Rules (BTAR) BTAR 610.93-4A Apportionment of Gross Income from Business Activities Other than Sales of Tangible Personal Property http://www.portlandonline.com/index.cfm?c=30059&a=414961 Mon, 8 Oct 2012 16:27:45 PDT Business Tax Administrative Rules (BTAR) BTAR 610.00-1 De Minimus Business Activity for Personal Service http://www.portlandonline.com/index.cfm?c=30059&a=414955 Mon, 8 Oct 2012 16:18:14 PDT Business Tax Administrative Rules (BTAR) BTAR 600.94-3 Qualified Retirement Plans http://www.portlandonline.com/index.cfm?c=30059&a=414949 Mon, 8 Oct 2012 16:04:16 PDT Business Tax Administrative Rules (BTAR) BTAR 600.94-2A Partnerships - Partner Level Deduction Election http://www.portlandonline.com/index.cfm?c=30059&a=414945 Mon, 8 Oct 2012 15:59:08 PDT Business Tax Administrative Rules (BTAR) BTAR 600.94-1A Treatment of Currently Taxed Pass-Through Income http://www.portlandonline.com/index.cfm?c=30059&a=414934 Mon, 8 Oct 2012 15:34:11 PDT Business Tax Administrative Rules (BTAR) BTAR 600.93-9A Definition of Controlling Shareholders and Calculation of Number of Controlling Shareholders http://www.portlandonline.com/index.cfm?c=30059&a=414928 Mon, 8 Oct 2012 15:27:42 PDT Business Tax Administrative Rules (BTAR) BTAR 600.93-8A Short Periods Count as Tax Year http://www.portlandonline.com/index.cfm?c=30059&a=414908 Mon, 8 Oct 2012 12:06:19 PDT Business Tax Administrative Rules (BTAR) BTAR 600.93-7 Patronage Dividends http://www.portlandonline.com/index.cfm?c=30059&a=414907 Mon, 8 Oct 2012 12:02:35 PDT Business Tax Administrative Rules (BTAR) BTAR 600.93-6A Change of Ownership During the Year and Calculation of the Compensation Allowance Deduction http://www.portlandonline.com/index.cfm?c=30059&a=414906 Mon, 8 Oct 2012 11:55:45 PDT Business Tax Administrative Rules (BTAR) BTAR 600.93-5A Definition of Owner - Partnership http://www.portlandonline.com/index.cfm?c=30059&a=414905 Mon, 8 Oct 2012 11:44:35 PDT Business Tax Administrative Rules (BTAR) BTAR 600.93-4A Self Employment Tax Deduction and Health Care Premium Deduction http://www.portlandonline.com/index.cfm?c=30059&a=414902 Mon, 8 Oct 2012 11:38:13 PDT Business Tax Administrative Rules (BTAR) BTAR 600.93-3 Definition of Owner - Sole Proprietor http://www.portlandonline.com/index.cfm?c=30059&a=414901 Mon, 8 Oct 2012 11:34:27 PDT Business Tax Administrative Rules (BTAR) BTAR 600.93-2A Payments Deemed to be Compensation to Owners http://www.portlandonline.com/index.cfm?c=30059&a=414900 Mon, 8 Oct 2012 11:31:38 PDT Business Tax Administrative Rules (BTAR)