State & Local Tax Resources

• You have to request a separate extension for your Corporate Activity Tax (CAT). IRS Form 7004 does not apply.

• To request an extension, use Oregon Revenue Online or submit Form OR-CAT-EXT.

• You still need to pay any taxes owed by the standard deadline using Oregon Revenue Online or by submitting Form OR-CAT-V.

The Metro Supportive Housing Services (SHS) tax is a 1% business income tax on net income that applies to businesses operating in the Portland Metro area with gross receipts over $5 million.

• The federal extension also applies to the SHS business tax filing deadline.

• Businesses can request an extension separately using Portland Revenue Online or by submitting Form EXT.

• They still need to pay any taxes owed by the standard deadline using Portland Revenue Online or by submitting Form BIT-V.

For more information on the Metro SHS tax, visit OregonMetro.gov.

The Metro Supportive Housing Services (SHS) tax is a 1% marginal personal income tax on taxable income over $125,000 (single) or $200,000 (joint) earned by individuals employed or living in the Portland Metro area.

• Your federal extension also applies to your Metro SHS personal tax filing deadline.

• You still need to pay any taxes owed by the standard deadline using Portland Revenue Online or by submitting Form PIT-V.

For more information on the Metro SHS tax, visit OregonMetro.gov.

Businesses operating within the City of Portland or Multnomah County, including rideshare drivers, must register for a Revenue Division tax account within 60 days.

• Your federal extension also applies to your Multnomah County business tax filing deadline.

• Businesses can request an extension separately using Portland Revenue Online or by submitting Form EXT.

• You still need to pay any balance owed by the standard deadline using Portland Revenue Online or by submitting Form BZT-V.

For more information on the City of Portland Business License and Multnomah County Business Income Tax, visit Portland.gov

The Multnomah County Preschool For All (PFA) tax is a personal income tax for Oregon taxable income over $125,000 (single) or $200,000 (joint) earned by individuals living in Multnomah County or the same amounts for taxable income earned in Multnomah County by those living outside its boundaries.

• Your federal extension also applies to your Multnomah County PFA personal tax filing deadline.

• You still need to pay any taxes owed by the standard deadline using Portland Revenue Online or by submitting Form PIT-V.

For more information on the Multnomah County PFA personal income tax, visit MultCo.us

City of Portland residents 18 years or olders with $1,000 or more of annual income living in a household above the federal poverty level are liable for the Arts Tax. For more information, visit Portland.gov

To claim an exemption, use the link below.

Businesses operating within the City of Portland or Multnomah County, including rideshare drivers, must register for a Revenue Division tax account within 60 days.

• Your federal extension also applies to your Portland business tax filing deadline.

• Businesses can request an extension separately using Portland Revenue Online or by submitting Form EXT.

• You still need to pay any balance owed by the standard deadline using Portland Revenue Online or by submitting Form BZT-V.

For more information on the City of Portland Business License and Multnomah County Business Income Tax, visit Portland.gov

The City of Portland Clean Energy Surcharge (CES) is a 1% surcharge on retail sales imposed on large retailers reporting a total gross income of $1 billion or more and Portland gross income of $500,000 or more.

• Your federal extension also applies to your CES filing deadline.

• Businesses can request an extension separately using Portland Revenue Online or by submitting Form EXT.

• You still need to pay any balance owed by the standard deadline using Portland Revenue Online or by submitting Form CES-V.

For more information on the Portland CES, visit Portland.gov