Beaverton, OR Local Taxes & Fees: Business Tax Classification (2026)
Key Facts
- Tax basis
- Employee/FTE count or dwelling units
- Purpose
- Revenue only, not a regulatory permit
- Rates set by
- City council resolution
- Application due
- By January 1st annually
- Late penalty
- 10% per 30 days, 100% cap
Summary
Beaverton computes its annual business license tax either by the number of employees/full-time-equivalents working in the business or, for rental housing, by dwelling units, with actual dollar rates set separately by council resolution.
The business license fee shall be computed according to the number of persons or full-time equivalents engaged in the business within the City during the calendar year or the number of dwelling units occupied or available in the City in Premises for Rent, whichever is applicable, or by any other method as the council may determine by resolution. The applicant shall warrant by the applicant’s signature that all representations made on the application form are the truth to the best of the applicant’s knowledge. An intentional misrepresentation on the application shall constitute a violation of this ordinance.
C. All such applications shall be submitted on or before January 1 of each calendar year or before the first day in any calendar year that the person first commences the person’s business in the City, whichever is later. A license shall be valid until December 31st of the current calendar year. The business license fee shall be prorated to the beginning of the calendar year semi-annual period in which the applicant first does business in the City. [BC 7.01.030, amended by Ordinance No. 3307, 12/14/82; amended by Ordinances No. 3347, 12/6/83, Ordinance No. 3383 § 5]
Full Breakdown
Beaverton imposes an annual business license tax under BC 7.01.020 on anyone doing business in the city; the fee is for revenue purposes only and isn't a permit to operate. BC 7.01.030 sets the basis: for most businesses it's the number of persons or full-time equivalents working in Beaverton during the year, while owners of three-or-more-unit rental housing ("premises for rent") are billed per dwelling unit instead. The actual dollar schedule isn't printed in the code itself, the city council sets it separately by resolution, and applications are due by January 1st each year.
Violations & Fines
Nonpayment or misrepresentation is a Class 2 civil infraction under BC 7.01.065. A delinquent fee also accrues a 10 percent charge every 30 days it remains unpaid, capped at a 100 percent penalty, under BC 7.01.060.
Frequently Asked Questions
How does Beaverton calculate its business license tax?
What happens if I pay Beaverton's business license tax late?
Sources & Official References
Other rules in Beaverton
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Business Tax Classification in Nearby Cities
How other cities in Washington County handle business tax classification.