Those subject to tax include individuals with taxable income over $125,000 ($200,000 for those filing jointly) and businesses that have a positive net income and revenue of greater than $5 million. Forms and instructions for the 2021 tax year were developed by the City of Portland in conjunction with state and federal authorities and are available on the City's website.
Pay your SHS tax
Metro works with the City of Portland to collect these taxes. Estimated business and personal income tax payments and quarterly payroll tax withholding returns can be made at pro.portland.gov.