Local Taxes & Fees in Oregon (2026)
4 rules on the books across Oregon, 4 cities and counties. Select a rule to read the full details.
Severity: Few Restrictions · Light Restrictions · Some Restrictions · Significant Restrictions · Heavy Restrictions
Business Tax Classification
How LAMC §21.41 classifies businesses for tax purposes (BTRC), including gross-receipts rates, small-business exemption, and how to dispute classification.
Beaverton
Some RestrictionsBeaverton computes its annual business license tax either by the number of employees/full-time-equivalents working in…
Read full rule →Hillsboro
Some RestrictionsHillsboro calculates its annual business license fee two ways: a base fee plus a per-employee charge for most…
Read full rule →Multnomah County
Some RestrictionsMultnomah County taxes partnerships, S corporations, LLCs, LLPs, family limited partnerships, estates and trusts as the…
Read full rule →Portland
Some RestrictionsPortland taxes partnerships, LLCs, S corps, and trusts at the entity level under the Business License Law, not the…
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