Portland
City of Portland Revenue Division
In short
City of Portland Revenue Division issues 3 permits we publish for Portland, last verified 2026-09-09. 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 |
|---|---|---|---|---|
| Salon and Barbershop Licensing — City of Portland Positiononly if it applies to you | City of Portland Revenue Division | No fee | not applicable | 2026-09-09 |
| Portland Business License Tax & Multnomah County Business Income Tax | City of Portland Revenue Division | City of Portland Business License Tax: 2.6% of net business income (Portland City Code Chapter 7.02, effective for tax years beginning January 1, 2018 or later). Multnomah County Business Income Tax (MCBIT): 2.0% of net income, administered jointly under the same registration and combined return by intergovernmental agreement — a combined 4.6% of net income for a business operating inside Multnomah County. Small-business exemption thresholds are set on GROSS RECEIPTS, not net income, and differ by government: the City exempts gross receipts under $75,000 for tax years beginning in 2026 (rising to under $100,000 for tax years beginning 2027 or later; it was under $50,000 for 2007-2025); the County exempts gross receipts under $100,000 (in effect since 2020, up from $50,000, and originally $25,000). A related regional tax, the 1% Metro Supportive Housing Services (SHS) Business Income Tax, is also collected by the same Revenue Division but only on businesses with more than $5,000,000 in gross receipts, and is a three-county (Metro) tax rather than a City or Multnomah County requirement — it is deliberately excluded from the combined rate above. | annual — calendar-year filers file by April 15 (the 15th day of the 4th month after the tax year ends), matching the federal/Oregon income tax deadline; registration is due within 60 days of starting business activity in Portland or Multnomah County | 2026-09-09 |
| Auto Repair Shop Licensing — City of Portland Positiononly if it applies to you | City of Portland Revenue Division | No fee | not applicable | 2026-09-09 |
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
Salon and Barbershop Licensing — City of Portland Position
Portland's Business License Law states plainly that the 'license' it imposes 'does not mean a permit, nor is it regulatory in any manner — it is strictly for revenue purposes,' and it applies the identical 2.6% net-income rate to every business rather than the roughly-300-schedule, per-trade fee structure some cities (e.g. Birmingham, Alabama) use. Chapter 7.02 names no barbershop, salon or cosmetology-specific license, so under that chapter there is no salon-specific fee: a salon pays only the general Business License Tax/MCBIT recorded above plus whatever building, sign and zoning permits its premises require, on top of the Oregon Board of Cosmetology's own state license.
Portland Business License Tax & Multnomah County Business Income Tax
Administered jointly by the City of Portland Revenue Division on behalf of both governments — one registration and one combined tax return covers both the City tax and the County tax. Portland's own code states the 'license' is 'strictly for revenue purposes' and is not a regulatory permit: there is no per-industry fee schedule like some cities use (a salon and a warehouse pay the identical 2.6%/2.0% rates on their net income), and there is no flat minimum fee — a business below both exemption thresholds must still register but owes no tax.
Auto Repair Shop Licensing — City of Portland Position
Portland's Business License Law (City Code Chapter 7.02) states that its license 'is strictly for revenue purposes' and is not regulatory; it taxes net income uniformly rather than licensing specific trades, and that chapter names no auto-repair-specific license, so under it there is no trade-specific fee: an auto repair shop pays the general Business License Tax/MCBIT plus building, sign and zoning permits as needed. Notably, Portland Fire & Rescue's own fee schedule explicitly carves auto repair OUT of its Class H Hazardous Occupancy surcharge ('All class H occupancies EXCEPT auto repair — $100'), so that specific fire surcharge does not apply to this industry even though the general recurring Fire Safety Inspection fee recorded above still does.
Contact
- Jurisdiction
- Portland
- Phone
- (503) 823-5157
- Website
- www.portland.gov/revenue
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
- Portland City Code Chapter 7.02, Business License LawCity of Portland · primary source · retrieved 2026-09-09
Other offices serving Portland
The full permit list for this jurisdiction
Industry permit lists that include this agency
Oregon jurisdictions
Commercial Compliance Hub publishes information, not legal advice. Requirements change — confirm anything you rely on with the issuing agency before you file.