Local Taxes & Fees in Portland, OR (2026)
1 verified local taxes & fees rules for Portland, Oregon, sourced directly from the municipal code and official government pages.
Verified from official government sources
Business Tax Classification
Portland taxes partnerships, LLCs, S corps, and trusts at the entity level under the Business License Law, not the individual owners.
Portland Business Tax Entity Classification
Some RestrictionsPortland City Code § 7.02.110.A
Partnerships, S corporations, limited liability companies, limited liability partnerships, family limited partnerships, estates, and trusts are liable for the business license tax and not the individual partners, shareholders, members, beneficiaries or owners. The income of these entities must include all incomes received by the entity...
Looking for Multnomah County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Portland city rules.
Local Taxes & Fees in Multnomah County →