What do these permits involve in Multnomah County?

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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.

Building Permit for Unincorporated Property (Issued by Portland, Gresham or Troutdale)

The county's Service Providers and Regional Land Use Partners page states that 'Building permits are issued by the following cities, including for specified areas outside of their boundaries.' It directs property in Portland, west and north of Portland, on Jenne Lane and off 162nd south of Foster to the City of Portland; property in Gresham, in Pleasant Valley and east of Gresham (except in Fairview, Troutdale or Wood Village) to the City of Gresham; and property in Troutdale, on Interlachen Lane and on Blue Lake Road to the City of Troutdale. Resolution 2026-043, adopted 18 June 2026, records that the county has intergovernmental agreements with Gresham, Troutdale and Portland to provide building and land use planning services within certain areas of unincorporated Multnomah County; fees for Gresham and Troutdale services are as set by those cities, and fees for Portland services within the Portland Urban Services Boundary are proposed by Portland and set by the county. A business building or remodelling on unincorporated land applies to the city named for its location and pays that city's permit fees.

Zoning Plan Check and Sign Permit (Unincorporated Multnomah County)

For property in unincorporated Multnomah County, county Land Use Planning reviews building plans for zoning before a building permit is issued. The county's Submitting a Building Plan for Zoning Review page states that any required land use permits must be approved first, that plans are submitted through the county customer portal under the 'Zoning Plan Review' option, and that an application counts as received only once its fees are paid. The fee figures are those on the county's Land Use Planning Fees page, headed 'Multnomah County Land Use fee schedule effective July 1, 2026', which match the FY 2027 County Fee Schedule. Inside the Portland Urban Services Boundary, City of Portland-administered land use services fees apply instead: Resolution 2026-043, adopted 18 June 2026 and effective 10 July 2026, sets those fees for the unincorporated areas within that boundary. Property inside an incorporated city follows that city's zoning and sign rules.

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
Building Permit for Unincorporated Property (Issued by Portland, Gresham or Troutdale)only if it applies to you	City building permit offices serving unincorporated Multnomah County (Portland, Gresham, Troutdale)	Set by the issuing city: the City of Gresham and the City of Troutdale charge their own fees under their intergovernmental agreements with the county (Resolution 2026-043, findings E and F); inside the Portland Urban Services Boundary, the City of Portland proposes the fees and the county sets them by resolution (Resolution 2026-043, finding G).	per permit, under the issuing city's rules	2026-10-09
Zoning Plan Check and Sign Permit (Unincorporated Multnomah County)only if it applies to you	Multnomah County Department of Community Services, Land Use Planning	Zoning plan check (new development, new development and demolition permit, or other site plan review) $527; demolition permit only, or revisions to previously approved plans $324; minimal impact project $150. Sign permit $207. Land use compatibility statement sign-off $289. Type A home occupation $282.	per application	2026-10-09

Business licenses and permits in Multnomah County, Oregon

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