The Ultimate Business License Guide for Portland, Oregon (2025)

Last updated: September 2025

This is a practical, Portland-specific guide to getting your business registered, permitted, and compliant. It focuses on what you actually have to do, how much it costs, deadlines, and who to contact. Every fact is sourced to an official agency link you can click and verify.

Quick help (save this)

City of Portland Revenue Division (business registration, City/County business taxes): Online services and help at the Portland Revenue Division homepage (city tax administration page). For account help, use the Revenue Division contact page (official contact form and phone options).
Register your business entity or assumed business name with the state: Oregon Secretary of State — Business Registry (official guidance and filing portal). Filing fees: LLC and corporation formation $100 * *; A ss u m e d B u s in ess N am e (A BN) * *$ 50. Source: Oregon SOS — Fee Schedule.
Get a free EIN: IRS — Apply for an EIN (official IRS application; cost $0).
Check whether you need industry permits (food, alcohol, cannabis, childcare, construction, etc.): Start with Oregon Business Xpress License Directory (state’s official checklist and license finder) and local sites linked in this guide.
Payroll basics if you hire: Register for Oregon payroll taxes at Oregon Department of Revenue — Business. Paid Leave Oregon contributions and rules at Paid Leave Oregon — Employers (official program site).
Zoning/building/occupancy in Portland: City of Portland — Bureau of Development Services (BDS) (official permits, zoning lookups, home occupations, sign permits).
Food businesses in Multnomah County: Multnomah County Environmental Health — Food Safety (official licensing and inspections).
Help with accessing city contracts and certification: Oregon COBID (certifications for minority-, women-, service-disabled veteran-, and emerging small business) and Prosper Portland — Business Support (official local business support).

How “business licensing” really works in Portland (reality check)

Most people mean two different things when they say “business license” in Portland:

City/County business registration and taxes (administered by the City of Portland Revenue Division).
Industry/operational permits (food, alcohol, signage, building occupancy, etc.) from state, county, and city agencies.

The City of Portland requires businesses doing business in the City to register and later file/pay the City of Portland Business License Tax and the Multnomah County Business Income Tax on one combined return. The City also administers certain regional taxes and surcharges. There isn’t a single “statewide business license” in Oregon, but many industries need specific state or county licenses.

Key local tax rates (confirm your facts at the links):

City of Portland Business License Tax: 2.6% of net business income; minimum tax generally $100. Source: City of Portland Revenue Division — Business License Tax.
Multnomah County Business Income Tax: commonly 2.0% of net business income; minimum tax generally $100. Source: City of Portland Revenue Division — Business Taxes overview.
Portland Clean Energy Surcharge (PCEF): 1% surcharge on gross receipts of large retailers with worldwide revenue over $1, 000, 000, 000 * * an d P or tl an d re v e n u eo v er * *$ 500,000. Source: Portland Clean Energy Fund — About and Surcharge (official program site).
Metro Supportive Housing Services (SHS) business profits tax: generally 1% on net business income for businesses with more than $5,000,000 in gross receipts in the Metro district; the program also includes a personal income tax for high earners. Source: Metro — Supportive Housing Services tax (official program site).

Those are in addition to state-level obligations like the Oregon Corporate Activity Tax (CAT), payroll and transit taxes, and industry permits. See the full tables below.

Tip: Don’t assume it’s easy. Registration is quick, but taxes can stack up, and industry permits can take time (inspections, plans, neighborhood rules). Budget both time and money—and read the “Common mistakes” section.

What to do if this doesn’t work:

If your situation is unusual (remote work, online-only, multistate apportionment), use the official contact pages and describe your facts. For local taxes, ask the City’s Revenue Division through the Revenue Division contact page. For state taxes, start at Oregon DOR — Business.

At‑a‑Glance: Taxes and fees you might owe in Portland

Tax/Program	Who it applies to (high-level)	Rate/Fee (bolded)	Where to verify
City of Portland Business License Tax	Businesses “doing business” in Portland	2.6% of net income; minimum $100	Portland Revenue — Business License Tax
Multnomah County Business Income Tax	Businesses with activity in Multnomah County	Commonly 2.0% of net income; minimum $100	Portland Revenue — Business Taxes overview
Portland Clean Energy Surcharge (PCEF)	Large retailers over *$1 B * w or l d w i d e an d * $ 500k* in Portland receipts	1% of gross receipts (select retail categories)	Portland Clean Energy Fund
Metro SHS Business Profits Tax	Businesses with Metro-area gross receipts over $5M	1% of net business income	Metro — SHS tax
Oregon Corporate Activity Tax (CAT)	Businesses with Oregon commercial activity	*$250 * + * * 0.57$ 1,000,000 (registration threshold $750,000**)	Oregon DOR — CAT
Oregon Statewide Transit Tax (employee withholding)	All Oregon employers with W-2 employees	0.1% withheld from wages	Oregon DOR — Statewide Transit Tax
TriMet Employer Payroll Tax	Employers in TriMet district	Rate changes yearly (check current rate)	TriMet — Employer payroll tax
Paid Leave Oregon contributions	Most employers and employees (with exceptions)	Total rate set annually (e.g., 0.85% in 2024; check current)	Paid Leave Oregon — Contributions
Food Handler Card (if applicable)	Food workers	Max $10 by state law	OHA — Food Handler Card
LLC/Corp formation (state)	New LLC/corporation in Oregon	*$100 * f or ma t i o n; * $ 100* annual report	Oregon SOS — Fees
Assumed Business Name (DBA)	Trade names in Oregon	$50 (2-year registration)	Oregon SOS — Assumed Business Names

Notes:

If you can’t confirm a current rate (like TriMet or Paid Leave Oregon), always check the linked official page for the current amount before you file or budget.
City/County minimum taxes and credits/deductions have rules. Use the City’s Business License Tax main page for current calculators and forms.

A fast, no-BS checklist (most important actions first)

Register with the City of Portland Revenue Division within 60 days of doing business in Portland. Use the City of Portland Revenue — Register a business page.
If you haven’t already, form your entity or register your assumed business name (DBA) with the state. Use Oregon SOS — Register a Business. Budget $100 * * f or LL C / cor p f or ma t i o n; * *$ 50 for an ABN.
Get your EIN from the IRS (cost $0). Use the IRS EIN application.
Set up your Oregon tax accounts if you’ll have employees (withholding, unemployment, transit, Paid Leave). Start at Oregon DOR — Business Taxes and Paid Leave Oregon — Employers.
Check zoning and permits for your space or home business. Use Portland BDS — Permitting & Zoning.
Identify industry permits (food, alcohol, cannabis, childcare, construction, for-hire, health care) and apply before opening. Start with Oregon Business Xpress License Directory and the local agency links in this guide.
Put your filing calendar together: City/County return (often due around April 15 for calendar-year businesses), Oregon CAT quarterly estimates (April 30, July 31, October 31, January 31), payroll filings, and annual reports (anniversary due dates with SOS).

What to do if this doesn’t work:

If time is short, file the minimum registrations first (City business registration, SOS entity/ABN, EIN), then get a temporary occupancy or home occupation approval if needed to start operations legally. Ask BDS about temporary certificates at Portland BDS — Contact.

Startup timeline and typical processing times (Portland + Oregon)

Step	Typical time	Notes and sources
City of Portland business registration	Same day online	Portland Revenue — Business Tax
Oregon SOS entity/ABN filing	Same day to a few days online	Oregon SOS — Register
EIN from IRS	Same day online	IRS — EIN
Oregon payroll tax accounts	Same day to a few days	Oregon DOR — Business Taxes
Zoning/occupancy/sign permit checks	Ranges from days to weeks	Portland BDS — Permits
Food service licensing (if applicable)	1–4+ weeks (inspections required)	Multnomah County Environmental Health — Food Safety
OLCC alcohol licensing (if applicable)	Several weeks to months	OLCC — Alcohol Licensing
Cannabis licensing (if applicable)	Months (state + city)	OLCC — Cannabis Licensing and Portland Cannabis Program

These are realistic ranges. Always check the agency’s current queue before you sign a lease tied to a hard opening date.

What to do if this doesn’t work:

If your opening date slips due to inspections, talk to your landlord and contractors early. Ask the permitting agency if any phased occupancy is possible. Keep your tax registrations current to avoid penalties even if you haven’t opened.

Step 1 — Register with the City of Portland Revenue Division (critical)

Action first:

Where and how:

Go to the City of Portland Revenue Division — Business Tax and click “Register.”
You’ll create an online account, answer simple questions, and receive an account number. The City uses this same account to combine the City Business License Tax and the Multnomah County Business Income Tax into one return.

Key facts to know before you register:

The City’s Business License Tax rate is 2.6% of net business income, with a minimum tax (generally $100). Source: City of Portland Revenue Division.
Multnomah County Business Income Tax is commonly 2.0% of net business income, with a minimum tax (generally $100). Source: City of Portland Revenue — overview.
Some businesses (large retailers) owe the Portland Clean Energy Surcharge of 1%. Source: Portland Clean Energy Fund.
The City collects certain regional taxes and has specific credits/deductions (for example, owner compensation deductions or small business credits). Always check the current-year instructions at the City’s site.

Examples (plain numbers, simplified for illustration only):

A single-member LLC with net income of $100, 000 * * f ro m P or tl an d o p er a t i o n s mi g h t o w e ab o u t * *$ 2,600 City tax (2.6%) and $2,000 County tax (2.0%), before any City/County deductions or credits. Source rates: Portland Revenue.
A national retailer with $1.2 B * * in w or l d w i d ere v e n u e an d * *$ 5M in Portland receipts may also owe the 1% Portland Clean Energy Surcharge. Source: PCEF.

Filing deadlines:

For calendar-year businesses, the combined City/County return is generally due around April 15 (mirrors federal due dates). Extensions follow City/County rules; taxes must be paid by the due date to avoid penalties. Source: Portland Revenue — Business Taxes filing & payment.

What to do if this doesn’t work:

If you’re unsure whether your activity counts as “doing business” (e.g., selling online from another state, remote-only services), ask the City directly using the Revenue Division contact page. If the portal errors, you can file a paper form from the City’s site as a fallback.

Step 2 — Choose your structure and file with the Oregon Secretary of State

Action first:

If you want liability protection or a formal structure, file an LLC or corporation with the Oregon Secretary of State. If you’re a sole proprietor using a name other than your legal name, file an Assumed Business Name (DBA).

Where and how:

Start at Oregon SOS — Register a Business.

Fees (official):

LLC formation: $100 * * . A nn u a l re p or t (LL C) : * *$ 100. Source: Oregon SOS — Fee Schedule.
Corporation formation: $100 * * . A nn u a l re p or t (cor p or a t i o n) : * *$ 100. Source: same as above.
Assumed Business Name (two-year registration): $50. Source: Oregon SOS — ABN.

Real-world tips:

Use the SOS business name search to check availability first: Oregon SOS — Business Name Search.
Annual reports are due by your entity’s anniversary date; late fees and potential administrative dissolution if you miss deadlines. Source: Oregon SOS — Annual Report.

What to do if this doesn’t work:

If the online portal is down or rejects your filing, call or use the SOS help options at Oregon SOS — Contact the Corporation Division. Or consider filing by mail using forms from the site.

Step 3 — Get your EIN (Tax ID) from the IRS

Action first:

Apply online; it’s free and immediate.

Where and how:

IRS — Apply for an EIN. Cost: $0.

Why you need it:

Banks and payroll providers require it.
You’ll use it for payroll, corporate taxes, and some permits.

What to do if this doesn’t work:

If the IRS EIN system is offline, try during off-peak hours. If you’re not a U.S. person or you’re forming certain entity types, see the IRS pages for alternate methods (fax or mail) via the same link.

Step 4 — Understand and sign up for the taxes you’ll actually pay

Action first:

Create your filing calendar now. Don’t wait until tax season. Use the table below to map which taxes apply to you and when they’re due.

Taxes & registrations most Portland businesses should review

Program	Trigger	Rate/Fee	How to register	Source
City of Portland Business License Tax	Doing business in the City	2.6% of net income; minimum $100	Register online with City	Portland Revenue — Business Tax
Multnomah County Business Income Tax	Business activity in County	Commonly 2.0% of net income; minimum $100	Same combined return with City	Portland Revenue — overview
Portland Clean Energy Surcharge	Large retailer > *$1 B * w or l d w i d e, * $ 500k* Portland	1% gross receipts	City registration/return	PCEF — Surcharge
Metro SHS Business Profits Tax	Gross receipts > $5M in Metro	1% net business income	Register/file per program	Metro — SHS Tax
Oregon Corporate Activity Tax (CAT)	Oregon commercial activity > *$1, 000, 000 * (re g i s t er a t * $ 750,000*)	*$250 * + * * 0.57$ 1,000,000**	Register with Oregon DOR	Oregon DOR — CAT
Oregon payroll withholding	Any W‑2 employees	Varies; includes Statewide Transit Tax 0.1% withheld	Register via DOR	Oregon DOR — Businesses
TriMet Employer Payroll Tax	Wages paid in TriMet district	Rate set annually (check)	Register via OQ payroll	TriMet — Employer tax
Paid Leave Oregon	Covered employers/employees	Total rate set annually (e.g., 0.85% in 2024)	Register via Frances Online	Paid Leave Oregon — Contributions

Practical filing dates you’ll likely hit:

City/County combined business return: often due April 15 (for calendar-year filers). Source: Portland Revenue.
Oregon CAT quarterly estimates: April 30, July 31, October 31, January 31 (if you owe). Source: Oregon DOR — CAT.
Oregon SOS annual report: due each year by your registration anniversary (fee $100 for LLC/corp). Source: Oregon SOS — Annual Report.

What to do if this doesn’t work:

If you’re not sure which taxes apply, call the relevant agency or use their official contact forms. For multi-jurisdiction businesses (Portland, Gresham, Beaverton), confirm if each city requires its own license. Start with the City’s Revenue Division and the state’s Oregon Business Xpress.

Step 5 — Zoning, space, and occupancy (don’t sign a lease blind)

Action first:

Before you sign or build, check zoning and whether your proposed use is allowed. Also check occupancy loads, fire requirements, parking, and signage rules.

Where to check:

City of Portland — Bureau of Development Services (BDS): Permitting & Zoning.
Look up your site’s zoning and overlay zones through BDS resources; ask BDS about any required change-of-use permits.
For home-based businesses, read BDS “Home Occupations” rules to see what’s allowed without a permit and what needs one. Source: Portland BDS — Home Occupations.

Other space-related permits you may need:

Sign permits (sign area, lighting, location controls). Source: Portland BDS — Signs.
Fire Marshal permits for certain occupancies or hazardous materials. Source: Portland Fire & Rescue — Permits.
Wastewater/grease interceptor requirements for food businesses. Source: Portland Bureau of Environmental Services — Pretreatment.

Real example:

A café taking over an old retail bay likely needs a change-of-use (to “assembly”) plus a grease interceptor and a fire review. Budget weeks, not days, and plan inspections before opening.

What to do if this doesn’t work:

If your use is not allowed as-of-right, ask BDS about alternatives (conditional uses, adjustments, or different locations). If cash is tight, consider home occupation rules or a shared commercial kitchen (licensed commissary) to start smaller. Use the BDS contact channels at Portland BDS — Contact.

Step 6 — Industry-specific licenses and permits (examples and sources)

Action first:

Use the official license directory to confirm exactly which permits apply: Oregon Business Xpress — License Directory. Then use the local links below to apply.

Important: Fees for many industries change; if a current dollar amount is not shown below, check the official fee schedule linked.

Industry/Activity	Primary agency	Core license/permit	Typical fee details	Where to verify
Food service (restaurants, carts)	Multnomah County Environmental Health	Restaurant/mobile food unit license; plan review; inspections	Fees vary by risk level/unit type. Check fee schedule for current amounts.	Multnomah County — Food Safety
Food handler card (workers)	Oregon Health Authority (OHA)	Food Handler Card	Max $10 by state law	OHA — Food Handler Card
Alcohol service (premises)	Oregon Liquor and Cannabis Commission (OLCC)	Alcohol license; server permits	Fees vary by license class; processing times can be months	OLCC — Alcohol Licensing
Cannabis (retail/production)	OLCC + City of Portland Cannabis Program	Marijuana license (state) + City license	State and City fees apply; check current amounts	OLCC — Marijuana and Portland Cannabis Program
Contractors	Oregon Construction Contractors Board (CCB)	CCB license; bond/insurance; pre-license training	Fees vary by endorsement; check current schedule	CCB — Get Licensed
Child care	Oregon Department of Early Learning and Care	Child care facility license	Fees and ratios vary by type	Early Learning and Care — Licensing
Personal services (salon, barber)	Oregon Health Licensing Office	Facility license + practitioner certificates	Fees vary by profession	HLO — Licensing
For-hire transportation (taxis, TNC drivers)	City of Portland PBOT	Company and driver permits	Fees vary by category	PBOT — Private for-Hire Transportation

What to do if this doesn’t work:

If you’re stuck between agencies (e.g., OLCC vs. City), ask each agency’s licensing team using the official contact pages for a sequence plan. For food businesses, schedule a pre-opening consult with Multnomah County Environmental Health via the link above.

Step 7 — Hiring employees in Portland (state and local setup)

Action first:

Before the first paycheck, register for Oregon payroll taxes and set up your payroll system.

Core setup:

Register with the Oregon Department of Revenue using Frances Online: Oregon DOR — Businesses.
Oregon statewide transit tax: Withhold 0.1% from wages and remit to DOR. Source: Oregon DOR — Statewide Transit Tax.
TriMet employer payroll tax: Due from employers in the TriMet district (rate adjusts annually; check the current rate on the TriMet site). Source: TriMet — Employer payroll tax.
Paid Leave Oregon: Employers and employees contribute; the total contribution rate is set each year (for example, 0.85% in 2024). Check current rates and your share. Source: Paid Leave Oregon — Employer Contributions.
Oregon unemployment insurance and workers’ compensation: Get an unemployment account (OED) and a workers’ comp policy through an insurer or SAIF. Sources: Oregon Employment Department — Employers and Oregon Workers’ Compensation Division.

Other compliance:

Oregon minimum wage is regional and adjusts annually on July 1; check the Portland Metro rate before hiring. Source: BOLI — Minimum Wage.
Required workplace posters: State and federal posters must be posted. Sources: Oregon OSHA/ BOLI posting requirements and US DOL posters.

What to do if this doesn’t work:

If you’re overwhelmed, start with a reputable payroll provider that supports Oregon taxes. Confirm they handle Paid Leave Oregon, transit taxes, and local quirks. Keep your own calendar to double‑check due dates the first two quarters.

Step 8 — Your ongoing filing calendar (don’t miss these dates)

Filing	Typical due date	Where to file/pay	Notes
City/County combined business tax return	Around April 15 for calendar-year filers	Portland Revenue — Business Tax	Extensions follow City/County rules; pay on time to avoid penalties
Oregon CAT quarterly estimates (if due)	April 30, July 31, October 31, January 31	Oregon DOR — CAT	Register when receipts hit *$750, 000 ; t a x d u e ab o v e $ 1,000,000*
Oregon payroll deposits/returns	Schedule varies by liability; quarterly OQ returns due by quarter end month	Oregon DOR — Businesses	Don’t forget Statewide Transit Tax 0.1%
TriMet employer payroll tax	Usually same cadence as Oregon payroll	TriMet — Employer tax	Rate changes annually
Paid Leave Oregon contributions	With each payroll; quarterly reconciliation	Paid Leave Oregon	Rate set annually; check current
Oregon SOS annual report	Entity anniversary date	Oregon SOS — Annual Report	Fee $100 for LLC/corp

Penalties and interest:

City/County: Late filing and late payment penalties and interest apply; amounts vary by year and program. Always check the current penalty schedule on the Portland Revenue site before filing.
State: Oregon DOR penalties/interest apply for late CAT, payroll, or withholding. See each program’s penalty page via the links above.

What to do if this doesn’t work:

If you’re behind, file as soon as possible. Penalties usually get worse the longer you wait. Contact the agency before they contact you; set up a payment plan if needed using their official channels.

Real-world examples (to see how this plays out)

Note: These are simplified. Actual taxes depend on your net income, apportionment, deductions, credits, and specific program rules. Always verify current rates at the linked sources.

Example A — Independent graphic designer, home-based in Portland

Legal setup: Single-member LLC. Formation fee $100 * *; ann u a l re p or t * *$ 100. Source: Oregon SOS — Fees.
City/County registration: Free to register; after year-end, files City/County combined return. If net income is $90, 000 * *, ro ug h l oc a lt a x es b e f orecre d i t s / d e d u c t i o n s : C i t y * *$ 2,340 (2.6%), County $1,800 (2.0%). Source rates: Portland Revenue.
Payroll: None (no employees). CAT: Only if Oregon commercial activity exceeds $1,000,000. Source: Oregon DOR — CAT.
Permits: Likely none beyond home occupation rules. Source: BDS — Home Occupations.

Example B — Coffee cart (mobile food unit)

Legal setup: LLC $100 * * t o f or m; A BN * *$ 50 if using a trade name. Source: Oregon SOS — Fees and ABN.
Food license: Mobile unit licensing and plan review through Multnomah County; inspection required. Fees vary; check the current fee schedule. Source: Multnomah County — Food Safety.
City/County taxes: Same as any business; file combined return. Parking location and commissary rules apply.
Workers: Food handler cards for staff ($10 max each). Source: OHA — Food Handler Card.

Example C — E‑commerce brand with a Portland warehouse

Local taxes: City/County taxes apply due to operations in Portland. If Metro gross receipts exceed $5,000,000, Metro SHS business profits tax of 1% may apply. Source: Metro — SHS.
Oregon CAT: If Oregon commercial activity exceeds $1, 000, 000 * *, C A T d u eo f * *$ 250 + 0.57% above $1,000,000 after the allowable subtraction. Source: Oregon DOR — CAT.
Payroll: Statewide transit tax 0.1% withheld; TriMet employer payroll tax; Paid Leave Oregon. Sources: linked above.

What to do if this doesn’t work:

If your fact pattern crosses lines (drop-shipping, third-party logistics, remote staff), ask the City’s Revenue Division about “doing business” nexus using the contact page. For the state, ask Oregon DOR about CAT nexus using the official contact from the CAT page.

Common mistakes to avoid (Portland-specific)

Registering with the state but forgetting the City of Portland registration (you must register within 60 days). Source: Portland Revenue — Business Tax.
Signing a lease before checking zoning/occupancy and needed improvements (grease traps, fire separations, ADA access, parking).
Overlooking regional/local taxes (Clean Energy Surcharge for large retailers; Metro SHS business profits tax at 1% over $5M gross receipts).
Missing state payroll pieces unique to Oregon (Statewide Transit Tax 0.1%, TriMet employer tax, Paid Leave Oregon contributions).
Guessing permit fees and timelines (inspections and plan reviews often take longer than planned).
Forgetting the annual report to SOS ($100 for LLC/corp) and getting administratively dissolved.
Not collecting food handler cards ($10 max) before opening day.
Waiting until March/April to organize bookkeeping, which risks errors on the City/County combined return.
Assuming home-based means “no permits.” Home occupations still have rules; check BDS early.
Not budgeting for the minimum City/County taxes (generally $100 each) even in a low-profit year.

What to do if this doesn’t work:

If you’ve already made one of these mistakes, fix what you can right now: register late, file late returns, request payment plans, and schedule inspections. Use the official contact links in this guide so you’re working with the people who can clear holds and waive penalties where allowed.

Inclusivity, diversity, and accessibility resources (Portland + Oregon)

Action first:

If you are women-owned, minority-owned, service‑disabled veteran‑owned, emerging small, LGBTQ+, immigrant‑owned, or a person with a disability, explore certification and support options now. They can open doors to contracts and tailored help.

Key resources and how they help:

COBID certification (state): Certification Office for Business Inclusion & Diversity offers M/W/ESB/SDV certifications recognized by state/local agencies. Start here: COBID — Official Certification Programs. Benefits: visibility in procurement directories; access to set‑aside or sheltered opportunities.
Prosper Portland (city economic development): Grants, technical help, market navigation, and inclusive business development programs. Start here: Prosper Portland — Entrepreneurship & Community Economic Development.
Oregon SBDC Network (free advising): Confidential advising and classes, including Spanish-language support at some centers. Find your nearest center: Oregon SBDC — Locations.
Women-owned businesses: SBA Women-Owned Small Business (WOSB/EDWOSB) certification guidance and contracting: SBA — WOSB Program.
Veteran-owned: Federal and state recognition programs; start with SBA — Veteran Assistance and explore COBID SDV certification.
Disability-owned: Resources via Disability:IN Supplier Diversity and local small business supports; also check COBID eligibility for ESB.
LGBTQ+-owned: National LGBT Chamber of Commerce (NGLCC) certification: NGLCC — Get Certified. Locally, connect with community business networks and Prosper Portland programs.
Immigrant-owned: Language access and navigation support through city and county. Start with City 311 information services and SBDC centers with multilingual staff.
Language access: The City of Portland 311 program can connect you to services with interpretation. Start here: Portland 311 — Get Help.

What to do if this doesn’t work:

If certification seems complicated, attend an intro workshop (COBID or SBDC) and ask for one-on-one help. These programs exist to walk you through the steps.

FAQs (Portland/Oregon — practical answers)

Do I need a “business license” just to freelance from my apartment in Portland?
Yes. If you’re “doing business” in Portland, you generally must register with the City within 60 days and file the City/County combined business tax return annually. Source: Portland Revenue — Business Tax.
How much does it cost to form an LLC in Oregon?
Formation is $100 * *, an d t h e ann u a l re p or t i s * *$ 100 each year. Source: Oregon SOS — Fee Schedule.
When is the City/County return due?
For many calendar-year businesses, around April 15, matching federal due dates (check City instructions if you use a fiscal year). Source: Portland Revenue — Business Taxes.
Do I have to pay the Portland Clean Energy Surcharge?
Only if you are a large retailer with worldwide revenue over $1, 000, 000, 000 * * an d P or tl an d re v e n u eo v er * *$ 500,000, in covered categories. Source: Portland Clean Energy Fund.
What is the Metro SHS business profits tax?
A 1% tax on net business income for businesses with more than $5,000,000 in gross receipts in the Metro district; there’s also a personal income tax component for high earners. Source: Metro — SHS.
What is the Oregon CAT and when does it kick in?
Oregon’s Corporate Activity Tax is $250 * * pl u s * * 0.57$ 1,000,000; registration starts at $750,000 in Oregon commercial activity. Source: Oregon DOR — CAT.
What payroll taxes are unique in Oregon/Portland?
Statewide Transit Tax (0.1% withheld from employees), TriMet employer payroll tax (rate changes annually), and Paid Leave Oregon (annual rate set by the state; e.g., 0.85% total in 2024). Sources: Statewide Transit Tax, TriMet Employer Tax, Paid Leave Oregon.
Do I need a separate license to hang a business sign?
Often yes. Sign permits are regulated; size, lighting, and placement are controlled by zoning. Source: Portland BDS — Signs.
How long does it take to open a restaurant?
Plan for weeks to months including health licensing, plan review, fire review, buildout, and inspections. The timeline depends on your site condition and plans. Source: Multnomah County — Food Safety and Portland BDS.
I sell online only. Do I still owe City/County taxes?
If you’re “doing business” in Portland (e.g., headquarters, employees, inventory, or a warehouse here), yes. If you’re truly out‑of‑state with no presence, ask the City using the Revenue Division contact page. Source: Portland Revenue — Business Taxes.

Industry fees and numbers you asked for (with sources)

Below are concrete amounts we can state confidently from official sources today. Where current numbers are set annually or haven’t been published for 2025, we provide the official link to check the exact, current figure.

Item	Amount (bold)	Source
Oregon LLC or Corporation formation	$100	Oregon SOS — Fees
Oregon LLC or Corporation annual report	$100	Oregon SOS — Fees
Assumed Business Name (ABN) registration	$50 (2-year registration)	Oregon SOS — ABN
IRS EIN application	$0	IRS — EIN
City of Portland Business License Tax rate	2.6%	Portland Revenue — Business Tax
Multnomah County Business Income Tax rate	Commonly 2.0%	Portland Revenue — overview
Portland Clean Energy Surcharge (large retailers)	1%	PCEF
Metro SHS business profits tax (threshold)	$5,000,000 gross receipts	Metro — SHS
Oregon CAT rate and threshold	*$250 * + * * 0.57$ 1,000,000; register at $750,000**	Oregon DOR — CAT
Oregon Statewide Transit Tax (withheld)	0.1% of wages	Oregon DOR — Statewide Transit Tax
Food Handler Card	Max $10	OHA — Food Handler Card

For changing annual rates (TriMet employer payroll tax; Paid Leave Oregon contribution rate; some City credits/deductions): Check the official links each year before filing.

What documents you’ll typically need (by step)

City of Portland business registration: Legal name, FEIN (or SSN for sole prop), NAICS code, business address, start date, ownership info. Source: Portland Revenue — Business Tax.
Oregon SOS filings: Entity details, registered agent, principal office, member/manager or officer info, payment method. Source: Oregon SOS — Register.
EIN: Responsible party SSN/ITIN, business purpose, entity type. Source: IRS — EIN.
Payroll registration: EIN, NAICS, entity info, contact, start of payroll date, estimated headcount. Source: Oregon DOR — Business Taxes.
Zoning/building permits: Site address, plans (architectural/mechanical/plumbing), occupancy, contractor info, sometimes neighborhood approvals. Source: Portland BDS.
Food service permits: Menu, plan set, equipment schedule, commissary letter (for mobile units), waste/grease plan. Source: Multnomah County — Food Safety.

What to do if this doesn’t work:

If you don’t have everything, submit what you can and ask the agency exactly what’s missing. Many agencies will open a file and let you upload missing items later if you’ve at least started the process.

“What if I’m home-based?” (rules and reality)

Action first:

Check home occupation rules before you advertise or host clients. Source: Portland BDS — Home Occupations.

Basics:

Certain activities are allowed by right with limits on employees, signs, and customer visits. Others may need a permit or are not allowed in residential zones. Expect enforcement if neighbors complain.

Other must‑knows:

You still need City/County tax registration and filings.
If you have clients coming to your home or store goods, verify parking and fire rules.

What to do if this doesn’t work:

If your home‑based plan doesn’t fit the rules, consider shared offices, co‑warehouses, or licensed commercial kitchens. Ask BDS about options via BDS contact.

“What if I sell food?” (county + city + state layers)

Action first:

Contact Multnomah County Environmental Health early. They’ll tell you exactly what plan reviews, inspections, and fees apply to your format (restaurant, commissary, mobile unit, temporary event). Start here: Multnomah County — Food Safety.

What to budget and plan:

Licensing fees (vary by risk and type). Check the County’s current fee schedule on the page above.
Buildout costs (grease interceptors, ventilation, hand sinks).
Staff costs (food handler cards $10 each) and manager training if required. Source: OHA — Food Handler Card.
City permits for signage and occupancy.

What to do if this doesn’t work:

If a full buildout is too expensive, consider a food cart in a licensed pod (lower overhead) or a shared commissary to test your menu.

“What if I sell alcohol?” (OLCC + City coordination)

Action first:

Review OLCC’s alcohol license categories and the application sequence for your premises. Start here: OLCC — Alcohol Licensing.

Plan on:

Several weeks to months for approvals.
Local recommendation requirements (the City often reviews OLCC applications).
Staff server permits and training as required by OLCC; fees vary by permit class.

What to do if this doesn’t work:

If your location or timeline is difficult, consult OLCC early and consider a temporary or limited license if your event qualifies. Use OLCC’s official contact pathways on the same page.

“What if I do cannabis?” (state + city)

Action first:

Read the OLCC cannabis license requirements for your license type (retail, producer, processor, wholesaler, lab). Then check the City of Portland Cannabis Program’s local rules (zoning, buffers, security). Sources: OLCC — Marijuana and Portland Cannabis Program.

Budget:

Application and annual license fees at both state and city levels; fees change, so use the official fee pages linked above.

What to do if this doesn’t work:

If you can’t find a compliant location (buffers, zoning), talk to the City program and a commercial broker who understands cannabis sites in Portland.

“What if I’m a contractor?” (state license before you bid)

Action first:

Get licensed with the Oregon Construction Contractors Board (CCB) before you advertise or offer services. Source: CCB — Get Licensed.

Requirements (high level):

Pre-license training, exam, surety bond, general liability insurance, and license fees (vary by endorsement). Check CCB fee tables.

Local add‑ons:

City permits for each job (building/mechanical/plumbing/electrical), inspections, and possibly trade licenses. Source: Portland BDS.

What to do if this doesn’t work:

If endorsement requirements aren’t clear, use the CCB contact options from their site; they will tell you exactly which endorsement matches your work.

About filing and paying online (Portland + Oregon)

Most agencies prefer online filing:

City of Portland Revenue Division: Create an online account to register and file City/County business taxes. Start at Portland Revenue.
Oregon DOR: Frances Online is the system for business taxes, payroll, and CAT. Start at Oregon DOR — Businesses.
Oregon SOS: Business Registry online to form entities, file annual reports, and manage ABNs. Start at Oregon SOS — Register.

What to do if this doesn’t work:

If an online system is down near a deadline, take screenshots and file as soon as it’s back up. Many agencies will consider system outages when assessing penalties if you can show evidence.

“What if I need help right now?” (Who to contact)

Need	Who	Where to start (links)
City/County business tax registration and returns	City of Portland Revenue Division	Portland Revenue — Business Tax and Contact Revenue Division
State business registration and ABN	Oregon Secretary of State	Oregon SOS — Register
State taxes (CAT, payroll, transit)	Oregon Department of Revenue	Oregon DOR — Businesses
Payroll unemployment, hiring basics	Oregon Employment Department	OED — Employers
Workers’ compensation	Workers’ Compensation Division	WCD — Employers
Zoning/building/occupancy	Portland BDS	Portland BDS — Permits & Zoning
Food licensing	Multnomah County Environmental Health	Food Safety
Alcohol licensing	OLCC	OLCC
Cannabis	OLCC + City Program	OLCC Marijuana and Portland Cannabis Program
Inclusive certifications	COBID	COBID
Local business support	Prosper Portland	Prosper Portland — Business Support

What to do if something doesn’t fit your situation (Plan B paths)

If you can’t find an affordable, permitted space: Try a commissary kitchen, pop‑ups, markets with event permits, or co‑warehousing. Ask BDS about temporary uses.
If you missed deadlines: File immediately and request penalty relief with a clear reason (system outage, disaster, or first‑time reasonable cause). Use the agency’s official request forms.
If you need to open before full buildout: Ask BDS about phased occupancy or temporary certificates; ensure fire and life‑safety items are complete.
If you lack capital: Look at Prosper Portland programs, SBDC loan readiness, and local CDFIs. Start at Prosper Portland.
If you’re unsure which taxes apply: Write a short summary of your operations and submit it via the Revenue Division and Oregon DOR contact pages for a written answer.

About This Guide

Purpose: Give Portland, Oregon business owners a clear, verified roadmap to registration, permits, taxes, and timelines, with official sources linked for every claim.
Approach: People-first, no fluff. We avoid jargon and point you straight to the official links and phone/online contact options.
Sources: We cite only official agencies or well-established public authorities. Rates that change annually include a direct link to the current, authoritative page.

Key sources used (verify details and dates at the links):

City of Portland Revenue Division (business tax registration, City/County taxes): Portland Revenue — Business Tax.
Portland Clean Energy Fund (Clean Energy Surcharge): PCEF.
Metro (Supportive Housing Services tax program): Metro — SHS.
Oregon Secretary of State — Business Registry and Fees: SOS — Register, SOS — Fees, SOS — ABN.
Oregon Department of Revenue — Business Taxes and Corporate Activity Tax: Oregon DOR — Businesses, Oregon DOR — CAT, Statewide Transit Tax.
TriMet Employer Payroll Tax: TriMet — Employer tax.
Paid Leave Oregon: Paid Leave Oregon — Employers.
Portland BDS: BDS — Permits & Zoning, Home Occupations.
Multnomah County Environmental Health — Food Safety: Food Safety.
OLCC — Alcohol and Cannabis: OLCC, OLCC Marijuana.
OHA — Food Handler Card: OHA — Food Handler.
COBID (state certifications): COBID.
Prosper Portland: Entrepreneurship & Community Economic Development.

Disclaimer

Program details, rates, thresholds, forms, and deadlines change. This guide is for general information only and is not legal, tax, or compliance advice. Always verify current requirements directly with the relevant agency using the official links in this guide before you register, file, or pay.