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 levies a parking tax on commercial parking lot operators under PCC 6.06, calculated as a percentage of gross receipts and remitted monthly to the Revenue Division. Operators must register, file returns, and post tax-inclusive rate disclosures. Separately, voter-approved Measure 26-201 (2018) created the Portland Clean Energy Surcharge (PCEF), a 1 percent surcharge on retail sales by retailers grossing more than $1 billion nationally and $500,000 in Portland, including big-box stores with attached parking. PCEF revenue funds climate-equity grants. Groceries and medicine are PCEF-exempt.
Failing to register a parking facility, underreporting receipts, or refusing PCEF remittance can result in back taxes, interest, civil penalties up to 25 percent, and revocation of the city business license.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
Portland, OR
Portland does not have a general ordinance restricting lawn ornaments, garden statues, or yard decorations on private residential property. Items must remain...
Portland, OR
Portland has no specific city ordinance regulating inflatable holiday displays on private residential property. Inflatables must stay on the property and not...
Portland, OR
Portland does not have a specific ordinance regulating residential holiday lighting. General electrical safety and nuisance standards apply. Historic Conserv...
Portland, OR
Permanent outdoor kitchens in Portland require Bureau of Development Services permits when they include gas, plumbing, electrical, or structural work. Built-...
Portland, OR
Residential outdoor smokers (offset, pellet, kamado, vertical) are legal in Portland under the cooking-fire exemption to PCC 31.16, but persistent smoke that...
Portland, OR
Portland adopts the Oregon Fire Code (2022 edition based on IFC 2021) through PCC 31.16. Under IFC §308.1.4, propane (LPG) and charcoal grills are prohibited...
See how Portland's parking tax rules stack up against other locations.
Help us keep this page accurate. If you notice an error or outdated information, let us know.