City of portland business license

Apply for a Healthy Businesses permit. More Services and Information. Programs Employee Relations. Safe Streets Initiative. News and Notices City Council to discuss ongoing permitting improvement efforts at Jan. January 11, pm. The City Council will receive updates from development review bureaus on efforts to improve permitting services and discuss proposed updates to city policies. December 14, pm. Due to deterioration, granite walls honoring local veterans will be removed and safely stored.

A new reinvestment strategy outlines future upgrades at the Coliseum. January 18, Seasonal vendors operating in a temporary location and conducting limited, seasonal sales i. Special events vendors selling event-related merchandise.

Film production companies filming in the City of Portland for no more than 3 business days per calendar year. Promoters of commercial entertainment doing business in the City of Portland for no more than 3 business days per calendar year. Vendors in temporary structures for no more than 14 days.

Amusement ride operators not in the same location for more than 14 days. If your business does not meet the eligibility for a temporary business license, you must register for a Revenue Division tax account. We accept Visa, Mastercard, or Discover cards with a 2. Electronic funds transfers ACH payments do not have a convenience fee.

Apply for a temporary business license Please note: fees paid for a temporary business license are not refundable. Please note: fees paid for a temporary business license are not refundable.

This program will provide funding for housing assistance and wraparound services, with the goal of ending chronic homelessness in the region.

If you are working within both tax jurisdictions, you are generally subject to both taxes. For tax years beginning on or after January 1, , all owners of residential rental property within the City of Portland are required to register their residential rental unit and may owe the Residential Rental Registration RRR fee. Visit our Residential Rental Registration page for more information about the filing and payment requirements.

For tax years beginning on or after January 1, , the Heavy Vehicle Use Tax HVT is imposed on taxpayers who operate one or more heavy vehicles on streets owned or maintained by the City of Portland.

Visit our Heavy Vehicle Use Tax page for more information about the filing and payment requirements. Visit our Clean Energy Surcharge page for more information about the filing and payment requirements. Securities and Exchange Commission pay ratio reporting requirements. Review Business Tax Administrative Rule Taxfilers must file their business tax returns and pay their business tax liability at the same time they file their federal and state income tax returns generally, April 15 for calendar year taxfilers.

For taxfilers that have different federal or State of Oregon filing due dates, please read our policy on when your returns are due. These exemptions include, but are not limited to:. The Revenue Division will send them a notice requesting them to file a return. If the taxfiler does not file their Combined Tax Return, Civil Penalties will be assessed and collection activities will begin.

If a taxfiler cannot complete their Combined Tax Return by the original due date, they may request a six-month extension to file their Combined Tax Return.

This extension should be accompanied by a payment of the estimated tax due, if applicable. This is an extension to file only. There is no extension to pay the business taxes. Federal or state tax extensions are accepted. All business taxes must still be paid by the original due date. Late payment penalties will be applied to any tax due that is not paid by the original due date. NOTE: If you have filed a federal extension and receive a Notice to File letter from us, please contact our office to notify us of the federal extension.

Existing businesses that have changed their tax entity for example, a sole proprietor who has incorporated into an S corporation need to register the new tax entity and get a new business tax account number. The payment for your businesses taxes is due at the same time you file and pay your federal and state taxes generally April 15 for most filers.

If you have requested an extension of time to file your tax return, your payment is still due on the original due date. There is no extension to pay your business taxes. Failure to pay the business taxes by the original due date will result in late payment penalties and interest.

A taxpayer will be subject to quarterly underpayment interest if they are required to make quarterly estimated payments and by the due date of the 4th quarter payment have not made four quarterly estimated payments that equal:. The Revenue Division recognizes that at times it may not be possible for a taxpayer to pay their tax liability in full.

To encourage payment of all amounts due, the Revenue Division will consider entering into a payment plan agreement to ensure collection. Taxpayers are not eligible for a payment plan if the taxpayer fits into one of the following categories:. A payment plan may be approved when the taxpayer has no other method of financing this debt such as a credit card cash advances, home equity loan proceeds, business loans, etc.

The taxpayer must remain in compliance with City and County tax codes during the term of the payment plan.