Notice of public hearing
The City of Portland Revenue Division will hold a public hearing on administrative rules interpreting the Business License Law (BLT), Multnomah County Business Income Tax Law (MCBIT), Metro Business Income Tax Law (METBIT), and the Residential Rental Registration (RRR) program. The proposed administrative rules relate the three jurisdictions’ adoption of Oregon’s market-based sourcing apportionment.
View the proposed rules from the City of Portland
Date: Thursday, Feb. 2, 2023
Time: 2 p.m. to 3 p.m.
Place: online meeting.
Send an email to [email protected] if you want to provide testimony during the hearing. The City of Portland will send a Microsoft Teams meeting invitation approximately one week prior to the hearing. The hearing will be recorded which is a public record. The hearing may close early depending upon the number of people providing oral testimony.
Written testimony is encouraged and will be accepted both prior to and after the hearing through 5 p.m. Monday, March 6, 2023. Send your written comments to the Revenue Division, 111 SW Columbia Street, Suite 600, Portland, Oregon 97201 or by email to [email protected].
Metro tax codes
The Metro Council, with guidance from an implementation advisory table of taxation experts, adopted new income tax codes in December 2020. Amendments to Metro code chapters 7.05, 7.06 and 7.07 to add certain clarifications and make housekeeping changes took effect on Dec. 22, 2021. The amended code applies to filings for tax year 2021 and beyond.
Metro administrative rules
Metro finance staff drafted administrative rules for implementing these taxes, and carried out a public comment period on draft administrative rules in May 2021 after which revisions were made to the rules. Below are the final administrative rules for each tax, and report on the public comment period.