Local Taxes & Fees in Portland, OR (2026)
2 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 residents over 18 with income above the federal poverty line owe a flat $35 Arts Tax annually under PCC 5.73, while businesses owe Portland Business License Tax and Multnomah County Business Income Tax.
Portland Arts Tax and Business Income Taxes
Heavy RestrictionsParking Tax
Portland imposes parking-related taxes including a downtown parking tax under PCC 6.06 and the voter-approved Clean Energy Surcharge (Measure 26-201) on large-retailer parking-equipped operations.
Portland Parking Tax and PCEF Surcharge Context
Some RestrictionsLooking for Multnomah County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Portland city rules.
Local Taxes & Fees in Multnomah County →