Multnomah County
City of Portland Revenue Division (administering Multnomah County taxes)
In short
City of Portland Revenue Division (administering Multnomah County taxes) issues 2 permits we publish for Multnomah County, last verified 2026-10-09. Each carries the fee as the agency publishes it, with a link to the schedule it was read from.
What this agency issues
| Permit | Issuing agency | Fee | Renews | Last checked |
|---|---|---|---|---|
| Multnomah County Business Income Tax (MCBIT) Registration and Return | City of Portland Revenue Division (administering Multnomah County taxes) | 2.00% of net income from business within the county (MCC 12.500(A)); each non-exempt taxfiler pays at least a minimum tax of $100 (MCC 12.500(A), 12.545). Persons whose gross receipts from all business, both within and without the county, amount to less than $100,000 are exempt (MCC 12.400(C)). A taxfiler with a tax liability of $1,000 or greater pays quarterly estimates (MCC 12.520). | annual; the return is due by the fifteenth day of the fourth month after the end of the tax year (MCC 12.510(A)) | 2026-10-09 |
| Preschool for All Personal Income Tax: Employer Withholdingonly if it applies to you | City of Portland Revenue Division (administering Multnomah County taxes) | Withheld from employee pay, not paid by the employer. Tax rates on the county page: single filers, 1.5% on income over $125,000 and an additional 1.5% (3% total) on income over $250,000; joint filers, 1.5% on income over $200,000 and an additional 1.5% (3% total) on income over $400,000. Beginning 1 January 2027 the 1.5% rate becomes 2.3% and the 3% rate becomes 3.8%. | ongoing, through payroll | 2026-10-09 |
Fees shown as a range or formula are set that way by the issuing agency — we do not average them into a single number.
About each permit
Multnomah County Business Income Tax (MCBIT) Registration and Return
Multnomah County Code 12.500(A) imposes a tax 'upon each person doing business within the county equal to 2.00% of the net income from the business within the county', and provides that each taxfiler not otherwise exempt 'must pay at least a minimum tax of $100.00'; MCC 12.545 states that each tax return 'must be accompanied by a minimum tax of $100.' Under MCC 12.400(C), persons whose gross receipts from all business, both within and without the county, amount to less than $100,000 are exempt from payment. The county's MCBIT page states that the City of Portland collects the tax on behalf of Multnomah County. The City of Portland Revenue Division's Business Taxes page states that businesses operating within the City of Portland and/or Multnomah County must register for a Revenue Division tax account within 60 days, and that taxfilers who qualify for an exemption must still file a business tax return. Returns are due by the fifteenth day of the fourth month after the tax year ends (MCC 12.510(A)). This record is the registration and filing obligation; the City of Portland's own business license tax is separate.
Preschool for All Personal Income Tax: Employer Withholding
The county's Preschool For All Personal Income Tax page states that 'Multnomah County employers are required to withhold on behalf of employees for the Preschool For All Personal Income Tax', that withholding has been mandatory since 2022, and that 'Employers should automatically withhold for employees making over $200,000 per year.' Employees may elect to opt in or out of withholding based on their own tax situation, according to the same page. The page states that the City of Portland Revenue Division collects the tax on behalf of Multnomah County and that all payments and filings go to the City through its Portland Revenue Online system; the tax administrator can be reached at (503) 865-4748 or PFA.Tax@portlandoregon.gov. The rates are those on the county page, including its notice that from 1 January 2027 the 1.5% rate rises to 2.3% and the 3% rate to 3.8%. The record applies only to an employer with an employee to whom the withholding rule applies.
Contact
- Jurisdiction
- Multnomah County
- Phone
- 503-823-5157
Contact details are taken from the agency’s own site or its published fee schedule. Where we have not verified a phone number we leave it blank rather than guess.
Sources
Every fee and term above was read from one of these government pages on the date shown.
- Business Tax Filing and Payment InformationCity of Portland Revenue Division · primary source · retrieved 2026-09-09
- Multnomah County Business Income Tax (MCBIT) pageMultnomah County · primary source · retrieved 2026-10-09
- Multnomah County Code Chapter 12, Business Income TaxMultnomah County · primary source · retrieved 2026-10-09
- Multnomah County Preschool For All Personal Income Tax pageMultnomah County · primary source · retrieved 2026-10-09
Other offices serving Multnomah County
- Multnomah County Health Department, Environmental Health Services
- City building permit offices serving unincorporated Multnomah County (Portland, Gresham, Troutdale)
- Multnomah County Animal Services
- Multnomah County Department of Community Services, Land Use Planning
- Multnomah County Sheriff's Office, Law Enforcement Support Unit
The full permit list for this jurisdiction
Industry permit lists that include this agency
- Restaurants in Multnomah County
- Coffee shops in Multnomah County
- Retail stores in Multnomah County
- Salons and barbers in Multnomah County
- Food trucks in Multnomah County
- Fitness studios in Multnomah County
- Childcare centres in Multnomah County
- Contractors and trades in Multnomah County
- Auto repair shops in Multnomah County
- Veterinary clinics in Multnomah County
Oregon jurisdictions
Commercial Compliance Hub publishes information, not legal advice. Requirements change — confirm anything you rely on with the issuing agency before you file.