Oregon · City of Portland Revenue Division
Portland Revenue Division local-tax notice
Portland Revenue Division notice · Business License Tax notice · Metro SHS notice · Preschool for All notice
- What it is
- The Revenue Division administers the Portland Business License Tax, the Multnomah County Business Income Tax, the Metro Supportive Housing Services taxes and the Multnomah County Preschool for All personal income tax. A notice asserts registration, filing or payment of one of these local taxes, which are filed separately from the Oregon return.
- The clock it starts
- The Division's notice sets the response date. An appeal from a local government's final administrative decision is filed with the Oregon Tax Court within 90 days of the decision (ORS 305.280(5)).
- What a response has to establish
- Whether the taxpayer is within the Metro district or Multnomah County and above the filing threshold for the year, whether registration was required, and the computation under the Division's published rates and thresholds for that year.
- Authority
- Portland Revenue Division, Business Taxes guidance
- Portland Revenue Division, Personal Income Taxes guidance
- Multnomah County, Preschool for All Personal Income Tax
- ORS 305.280
What CitedTax drafts for this notice
A response to the Division citing its published guidance, with any figure the guidance does not state marked for the firm to confirm against the local code.
One credit. Upload the notice, state the firm's position and the facts, and the draft comes back in about thirty minutes with every claim graded against the cited text.
Other Oregon notices
- Notice of Deficiency Department of Revenue deficiency or assessment
- Property tax statement County property tax statement and value appeal
For tax professionals. The date printed on the notice controls. CitedTax is a research and drafting tool; the reviewing professional validates every item before reliance.