Local Taxes & Fees in Multnomah County, OR (2026)

1 county-level rule, plus city-specific rules for 1 city in Multnomah County, Oregon.

Verified from official government sources

Note: These county rules apply to unincorporated areas of Multnomah County. If you live within an incorporated city, that city's own rules apply: see the city list below.

Business Tax Classification

Multnomah County taxes partnerships, S corporations, LLCs, LLPs, family limited partnerships, estates and trusts as the liable taxfiler under its 2.00% business income tax, not the individual owners. Multnomah County Code § 12.100(A) makes the entity responsible for reporting all business income, while a $100 minimum tax applies even to unprofitable pass-throughs.

Multnomah County Business Tax Entity Rules

Some Restrictions

Multnomah County Code § 12.100(A)

(A) Partnerships, S corporations, limited liability companies, limited liability partnerships, family limited partnerships, estates, and trusts are liable for the business tax and not the individual partners, shareholders, members, beneficiaries or owners. The income of these entities must include all income received by the entity including ordinary income, interest and dividend income, income ...

Full ordinance details →Official source ↗

Local Taxes & Fees by City in Multnomah County

1 cities in Multnomah County have their own local taxes & fees rules. Each link goes to that city's dedicated page with code citations.

PortlandPop. 652,503

1 verified rule • Business Tax Classification

All Multnomah County ordinances

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