Commercial Compliance Hub

14 permits · verified 2026-09-09

What permits do you need to open a childcare centre in Portland?

In short

A childcare centre in Portland, OR has 5 permits that apply to every business of this type, plus 9 more that depend on your premises, signage or how you are set up. Portland Permitting & Development charges $701 flat — Change of Occupancy or Use Review Fee, charged when a space's occupancy classification or use changes without a concurrent new building permit for the change of occupancy / certificate of occupancy review. 7 of the 14 are charged as a range or formula rather than a flat fee. Verified 2026-09-09 against the issuing agencies’ published fee schedules.

The permits at a glance

Permits required, with issuing agency, fee, renewal term and the date each record was last verified against its source
Portland Business License Tax & Multnomah County Business Income TaxCity of Portland Revenue DivisionCity 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 County2026-09-09
Zoning Confirmation Letteronly if it applies to youPortland Permitting & Development$100–$1,706 Tier 1 (e.g. a DMV new/renewal auto dealer licence, or an OLCC non-conforming-use confirmation) is $100; Tier 2 (a DMV auto-dismantler licence, a Land Use Compatibility Statement, a bank letter, or an ODOT outdoor advertising sign permit) is $409; Tier 3 (documenting a non-conforming situation, complex zoning analysis, review or release of covenants, or an archaeological evaluation) is $1,706one-time, per request2026-09-09
Fire Safety Inspection Program — Existing Commercial OccupancyPortland Fire & Rescue, Fire Marshal's OfficeBasic Inspection Fee of $50 per occupancy, plus a non-residential size charge: $0 for 0-1,000 sq ft; $10 plus $1 per 100 sq ft over 1,000 for 1,001-10,000 sq ft; $200 plus $0.80 per 100 sq ft over 10,000 for larger space. Discounts apply to business/factory/mercantile occupancies: 30% off if no hazards are found, 20% off if fully sprinklered, 50% off if both. A $40 minimum applies regardless of discounts, and a non-residential inspection is capped at $2,000 (excluding violation, penalty and reinspection charges). An unmitigated violation found on reinspection adds $100 per violation class plus $150/$300/$600 for the first/second/third reinspection.recurring — every two years for most commercial occupancies; annually for a state-licensed institution such as a child care centre2026-09-09
Commercial Building PermitPortland Permitting & DevelopmentCalculated from total construction valuation in stacked tiers: $1-$500 is a flat $167 minimum; $501-$2,000 is $167 for the first $500 plus $3.59 per additional $100; $2,001-$25,000 is $220.85 plus $13.91 per additional $1,000; $25,001-$50,000 is $540.78 plus $10.26 per additional $1,000; $50,001-$100,000 is $797.28 plus $6.81 per additional $1,000; over $100,000 is $1,137.78 plus $5.63 per additional $1,000. A separate, additive Development Services Fee - Commercial applies to every building, site-development or zoning permit on the same stacked-tier structure at roughly one-sixth the size of the building permit fee ($26.49 minimum). A Zoning Permit Fee (commercial minimum $159) and a Zoning Inspection Fee (the greater of 20% of the building permit fee or a $125 minimum) also apply to new construction and any permit requiring Planning/Zoning review. New-construction valuation is set using the ICC Building Valuation Data Table as required by Oregon Administrative Rule 918-050-0100, not simply the applicant's stated cost.one-time, per project2026-09-09
Change of Occupancy / Certificate of Occupancy Reviewonly if it applies to youPortland Permitting & Development$701 flat — Change of Occupancy or Use Review Fee, charged when a space's occupancy classification or use changes without a concurrent new building permitone-time, per issuance2026-09-09
Fire Alarm / Suppression System Permitonly if it applies to youPortland Fire & Rescue, Fire Marshal's OfficeFire alarm system, based on installed-materials valuation: $47.50 minimum (up to $500), rising in the same stacked-tier structure as a building permit to $2,063 plus $11.90 per additional $1,000 above $100,000. Automatic sprinkler/standpipe/private hydrant/hose/underground fire line/spray booth: inspection fee equals (sprinkler system square footage x $1.33) or the work valuation, whichever is higher, starting at a $50 minimum, plus a 12% state surcharge. Fixed extinguishing system or commercial kitchen hood spray booth: $50 minimum, rising to $1,109.50 plus $6.25 per additional $1,000 above $100,000; a premanufactured spray booth alone is $75. Plan review for any of these is 65% of the inspection fee.one-time, per system installed2026-09-09
Child Care Facility Health & Safety InspectionMultnomah County Health Department, Environmental Health ServicesBy enrollment, for a certified child care center: 1-12 children $370; 13-20 children $390; 21 or more $410. A certified family child care home is $385; a before/after-school program is $370. Where a facility participates in CACFP, kitchen inspection fees also apply: full-service kitchen $425, satellite kitchen $390, serving kitchen $345, school-program kitchen $220; consultation is $265/hour and a recheck after a failed inspection is $270.aligned with the Oregon Department of Early Learning and Care licence renewal cycle — request the county inspection at least 30 days before the state licence expires2026-09-09
Articles of Incorporationonly if it applies to youOregon Secretary of State, Corporation Division$100 one-time filingperpetual, but an annual report is due every year2026-09-03
Business Identification Number (payroll)only if it applies to youOregon Department of RevenueNo feeone-time registration, with quarterly reporting after that2026-09-03
Certified Child Care Centre LicenceOregon Department of Early Learning and Care, Child Care Licensing Division$100 plus $2 for each licensed place to open, then $2 a place each year to renew — so a sixty-child centre pays $220 then $120annual for a certified centre; two years for a registered family home2026-09-03
General Business Licence (local, not state)only if it applies to youOregon Secretary of State, Corporation DivisionNo feeset by the city or county2026-09-03
Articles of Organization (LLC)only if it applies to youOregon Secretary of State, Corporation Division$100 one-time filingperpetual, but an annual report is due every year2026-09-03
Annual Reportonly if it applies to youOregon Secretary of State, Corporation Division$100 a year for a domestic entity; $275 for a foreign oneannual — due on the anniversary of the original filing date2026-09-03
Corporate Activity Tax Registrationonly if it applies to youOregon Department of RevenueNo feeone-time registration, with annual returns after that2026-09-03

Fees shown as a range or formula are set that way by the issuing agency — we do not average them into a single number.

How much does it actually cost to permit a childcare centre in Portland?

There is no single figure, and any site quoting one is rounding away the part that matters. Of the 14 records listed for a childcare centre in Portland, OR, 5 apply to every business of this type and 9 are conditional. Adding every fee on the page together would overstate what most operators pay, because it would include permits they never need.

7 of the 14 are charged as a range or a formula set by the issuing agency, and 3 have no fee published at all. The ones that vary:

Portland Business License Tax & Multnomah County Business Income Tax: 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.

Zoning Confirmation Letter: $100–$1,706 Tier 1 (e.g. a DMV new/renewal auto dealer licence, or an OLCC non-conforming-use confirmation) is $100; Tier 2 (a DMV auto-dismantler licence, a Land Use Compatibility Statement, a bank letter, or an ODOT outdoor advertising sign permit) is $409; Tier 3 (documenting a non-conforming situation, complex zoning analysis, review or release of covenants, or an archaeological evaluation) is $1,706

Fire Safety Inspection Program — Existing Commercial Occupancy: Basic Inspection Fee of $50 per occupancy, plus a non-residential size charge: $0 for 0-1,000 sq ft; $10 plus $1 per 100 sq ft over 1,000 for 1,001-10,000 sq ft; $200 plus $0.80 per 100 sq ft over 10,000 for larger space. Discounts apply to business/factory/mercantile occupancies: 30% off if no hazards are found, 20% off if fully sprinklered, 50% off if both. A $40 minimum applies regardless of discounts, and a non-residential inspection is capped at $2,000 (excluding violation, penalty and reinspection charges). An unmitigated violation found on reinspection adds $100 per violation class plus $150/$300/$600 for the first/second/third reinspection.

Commercial Building Permit: Calculated from total construction valuation in stacked tiers: $1-$500 is a flat $167 minimum; $501-$2,000 is $167 for the first $500 plus $3.59 per additional $100; $2,001-$25,000 is $220.85 plus $13.91 per additional $1,000; $25,001-$50,000 is $540.78 plus $10.26 per additional $1,000; $50,001-$100,000 is $797.28 plus $6.81 per additional $1,000; over $100,000 is $1,137.78 plus $5.63 per additional $1,000. A separate, additive Development Services Fee - Commercial applies to every building, site-development or zoning permit on the same stacked-tier structure at roughly one-sixth the size of the building permit fee ($26.49 minimum). A Zoning Permit Fee (commercial minimum $159) and a Zoning Inspection Fee (the greater of 20% of the building permit fee or a $125 minimum) also apply to new construction and any permit requiring Planning/Zoning review. New-construction valuation is set using the ICC Building Valuation Data Table as required by Oregon Administrative Rule 918-050-0100, not simply the applicant's stated cost.

Fire Alarm / Suppression System Permit: Fire alarm system, based on installed-materials valuation: $47.50 minimum (up to $500), rising in the same stacked-tier structure as a building permit to $2,063 plus $11.90 per additional $1,000 above $100,000. Automatic sprinkler/standpipe/private hydrant/hose/underground fire line/spray booth: inspection fee equals (sprinkler system square footage x $1.33) or the work valuation, whichever is higher, starting at a $50 minimum, plus a 12% state surcharge. Fixed extinguishing system or commercial kitchen hood spray booth: $50 minimum, rising to $1,109.50 plus $6.25 per additional $1,000 above $100,000; a premanufactured spray booth alone is $75. Plan review for any of these is 65% of the inspection fee.

Child Care Facility Health & Safety Inspection: By enrollment, for a certified child care center: 1-12 children $370; 13-20 children $390; 21 or more $410. A certified family child care home is $385; a before/after-school program is $370. Where a facility participates in CACFP, kitchen inspection fees also apply: full-service kitchen $425, satellite kitchen $390, serving kitchen $345, school-program kitchen $220; consultation is $265/hour and a recheck after a failed inspection is $270.

Certified Child Care Centre Licence: $100 plus $2 for each licensed place to open, then $2 a place each year to renew — so a sixty-child centre pays $220 then $120

Which offices issue these permits in Portland?

Permits for a childcare centre in Portland, OR come from 7 separate offices: City of Portland Revenue Division, Portland Permitting & Development, Portland Fire & Rescue, Fire Marshal's Office, Multnomah County Health Department, Environmental Health Services, Oregon Secretary of State, Corporation Division, Oregon Department of Revenue, Oregon Department of Early Learning and Care, Child Care Licensing Division. No single office issues them all, which is why an opening means filing in several places rather than one.

  • City of Portland Revenue DivisionIssues 1 permit on this page: Portland Business License Tax & Multnomah County Business Income Tax111 SW Columbia Street, Suite 600, Portland, OR 97201 · (503) 823-5157www.portland.gov/revenue
  • Portland Permitting & DevelopmentIssues 3 permits on this page: Zoning Confirmation Letter, Commercial Building Permit, Change of Occupancy / Certificate of Occupancy Review1900 SW 4th Avenue, Portland, OR 97201 · (503) 823-7300www.portland.gov/ppd
  • Portland Fire & Rescue, Fire Marshal's OfficeIssues 2 permits on this page: Fire Safety Inspection Program — Existing Commercial Occupancy, Fire Alarm / Suppression System Permit1300 SE Gideon Street, Portland, OR 97202 · (503) 823-3700www.portland.gov/fire
  • Multnomah County Health Department, Environmental Health ServicesIssues 1 permit on this page: Child Care Facility Health & Safety Inspection847 NE 19th Avenue, Suite 350, Portland, OR 97232 · (503) 988-3400multco.us/programs/health-inspections-and-licensing
  • Oregon Secretary of State, Corporation DivisionIssues 4 permits on this page: Articles of Incorporation, General Business Licence (local, not state), Articles of Organization (LLC), Annual Report255 Capitol Street NE, Suite 151, Salem, OR 97310 · (503) 986-2200sos.oregon.gov/business
  • Oregon Department of RevenueIssues 2 permits on this page: Business Identification Number (payroll), Corporate Activity Tax Registration955 Center Street NE, Salem, OR 97301 · (503) 945-8005www.oregon.gov/dor/programs/businesses/Pages/corporate-activity-tax.aspx
  • Oregon Department of Early Learning and Care, Child Care Licensing DivisionIssues 1 permit on this page: Certified Child Care Centre Licence700 Summer Street NE, Suite 350, Salem, OR 97301 · (800) 556-6616www.oregon.gov/delc/providers/pages/certified-center.aspx

Is anything about these requirements changing?

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.

Not every business needs this — the fee schedule's own Tier 1/2 examples are largely third-party licence support (an auto dealer or auto dismantler licence application, for instance) or documenting a legal nonconforming use. A prospective tenant can get a free preliminary zoning read from Portland Maps or the Zoning information line before paying for a formal letter.

Portland Fire & Rescue inspects commercial buildings and multi-family housing (3+ units) on this recurring cycle rather than a one-time basis. As with the propane permit above, these dollar figures come from the fee schedule PF&R's own current page still links as current (effective July 1, 2019); confirm the live figure with the Prevention Division (503-823-3700) before relying on it for a specific project.

Issued by Portland Permitting & Development (PP&D) — the bureau many local guides still call by its former name, the Bureau of Development Services (BDS). Plan review is billed separately at 65% of the building permit fee for the original submittal (two checksheets included, $336 per additional checksheet). Electrical, plumbing, mechanical and fire-alarm/sprinkler work are permitted and fee'd separately under related tables in the same schedule.

Portland's fee schedule has no standalone 'Certificate of Occupancy' line for a brand-new building — where a business occupies a space that already required its own building permit, the occupancy sign-off is folded into that permit's final inspection rather than billed again. The $701 fee applies specifically to a change-of-occupancy or change-of-use review requested without a concurrent building permit, such as a new tenant moving into an existing space with no construction planned.

Applies whenever a business installs or alters a fire alarm, sprinkler, standpipe, or a fixed kitchen-hood suppression/spray-booth system — a commercial kitchen hood suppression system is billed under the fixed extinguishing system table. Billed at the same 2019 vintage as the propane and Fire Safety Inspection Program figures above.

Distinct from and additional to the Oregon Department of Early Learning and Care's own state child care licence — Multnomah County Environmental Health performs the health, safety and sanitation inspection a Portland child care centre or family home needs before the state licence can be issued or renewed. Easy to miss because it is filed with the county health department rather than the state licensing agency.

The same $100 as an LLC — Oregon prices by domestic against foreign rather than by entity type, so the choice between an LLC and a corporation costs nothing either way at formation or at renewal. A foreign corporation is $275, a nonprofit $50.

There is no fee, and one number covers everything: state withholding, unemployment insurance, the statewide transit tax, Paid Leave Oregon, the workers' benefit fund assessment and the TriMet or Lane Transit district payroll taxes where they apply. You must have it before paying anyone, and a corporation with no other staff still needs one to report what it pays its own officers. Register online rather than on paper — the revenue department warns that paper takes substantially longer, which matters when the deadline is your first payroll.

The fee scales with capacity and has no ceiling, so it grows in a straight line — $220 to open a sixty-child centre and $120 a year afterwards, $300 and $200 for a hundred children. There are three licence types rather than two: a certified centre on this annual capacity-scaled fee; a certified family child care home for up to sixteen children, also annual; and a registered family child care home in the provider's own residence for up to ten children, of whom at most six may be preschool age and at most two under two years, which runs two years for a flat $30 and may be reduced for applicants below the federal poverty level. The fee is the small part of the cost. Before a licence issues you need a fire marshal inspection, a county environmental health inspection, a floor plan review, lead testing of the drinking water with fixtures retested every six years, and background registry enrolment for every member of staff. Apply at least forty-five days before opening, and renew at least thirty days before expiry to count as timely.

No fee, because Oregon issues no general business licence, and unusually the registering agency says so outright rather than leaving it to be inferred: the state does not issue a general business licence, and your business registration serves that purpose. Cities and counties are another matter — Portland and Multnomah County, Salem, Eugene and Beaverton all impose their own, and for most Oregon businesses that local licence is the only thing resembling a general business licence they will encounter.

A hundred dollars, and a corporation costs the same. The number that catches people out is the foreign one: registering an out-of-state company to do business in Oregon costs $275, nearly three times the domestic fee, and the same premium applies every year at renewal. A nonprofit is $50. An assumed business name is $50 and renews every two years. Because Oregon has no sales tax there is no seller's permit to obtain after this — the registration is the whole of the entry step for a business with no employees and modest revenue.

Oregon charges as much to keep a company alive each year as it charged to create it, which puts it among the more expensive states to maintain an entity in. The due date is the anniversary of your own filing, not a fixed date shared by everyone, and the notice goes out about forty-five days ahead. The penalty structure is the unusual part: there is no late fee. Miss the report and the entity is administratively dissolved, and the way back is reinstatement plus every missed year's fee. That can be done online if the dissolution is less than five years old; beyond five years it needs special forms and documentation. The reinstatement fee itself is not published on the fee schedule, so budget for it as an unknown rather than a figure — and file on time, which is cheaper by definition.

There is no fee to register, and the two thresholds are constantly confused. Seven hundred and fifty thousand dollars of Oregon commercial activity triggers a duty to register, within thirty days of hitting it. One million triggers the duty to file a return and pay. A business between the two must register and owes nothing — and failing to register anyway costs $100 a month up to $1,000 a year. Above a million the tax is $250 plus 0.57 per cent of taxable commercial activity over that first million. It is a gross receipts tax, not an income tax, which means it is owed on turnover regardless of whether the year was profitable.

Sources

Every figure above was read from one of these government pages on the date shown. Confirmed by Editorial Team.

  1. Business Tax Filing and Payment InformationCity of Portland Revenue Division · primary source · retrieved 2026-09-09
  2. Portland City Code Chapter 7.02, Business License LawCity of Portland · primary source · retrieved 2026-09-09
  3. Land Use Services Fee Schedule, effective July 10, 2026Portland Permitting & Development · primary source · retrieved 2026-09-09
  4. Portland Policy FIR-12.01, Exhibit A — Fire Regulations Fee Schedule, effective July 1, 2019 (Ordinance 189527)Portland Fire & Rescue · primary source · retrieved 2026-09-09
  5. How the Fire Safety Inspection Program worksPortland Fire & Rescue · primary source · retrieved 2026-09-09
  6. Building and Other Permits Fee Schedule, City of Portland, effective July 10, 2026Portland Permitting & Development · primary source · retrieved 2026-09-09
  7. Child and Adult Care Facility InspectionsMultnomah County Health Department, Environmental Health Services · primary source · retrieved 2026-09-09
  8. Oregon Secretary of State — business registry fee scheduleOregon Secretary of State · primary source · retrieved 2026-09-03
  9. Oregon Business Xpress licence directory — business corporation registration, confirming the $100 feeOregon Secretary of State · primary source · retrieved 2026-09-03
  10. Oregon Department of Revenue — business identification number and combined payroll tax registrationOregon Department of Revenue · primary source · retrieved 2026-09-03
  11. Oregon Department of Early Learning and Care — certified child care centre licensing and its capacity-scaled feeOregon Department of Early Learning and Care · primary source · retrieved 2026-09-03
  12. Oregon Department of Early Learning and Care — registered family child care home, $30 for a two-year licenceOregon Department of Early Learning and Care · primary source · retrieved 2026-09-03
  13. Oregon Secretary of State — starting a business, stating that the state does not issue a general business licenceOregon Secretary of State · primary source · retrieved 2026-09-03
  14. Oregon Business Xpress licence directory — limited liability company registration, confirming the $100 feeOregon Secretary of State · primary source · retrieved 2026-09-03
  15. Oregon Secretary of State — annual report renewal, due on the anniversary of the original filingOregon Secretary of State · primary source · retrieved 2026-09-03
  16. Oregon Secretary of State — reinstating a business administratively dissolved for failing to file an annual reportOregon Secretary of State · primary source · retrieved 2026-09-03
  17. Oregon Department of Revenue — Corporate Activity Tax, with the $750,000 registration threshold and $1 million filing thresholdOregon Department of Revenue · primary source · retrieved 2026-09-03

Related

Commercial Compliance Hub publishes information, not legal advice. Requirements change — confirm anything you rely on with the issuing agency before you file.