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.
See how Portland's parking tax rules stack up against other locations.
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