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City of Portland Announces Tax Filing, Payment Extensions

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Today, the City of Portland released the following guidance related to extensions and activities for Portland and Multnomah County taxpayers.

PORTLAND ARTS EDUCATION AND ACCESS INCOME TAX (ARTS TAX)

  • Tax Year 2019 Filing and Payment Deadline: The City of Portland Revenue Division is automatically extending the Portland Arts Tax return filing and payment due on April 15, 2020, until July 15, 2020. 

PORTLAND BUSINESS LICENSE TAX and MULTNOMAH COUNTY BUSINESS INCOME TAX

(Includes Pay Ratio Surtax, Heavy Vehicle Tax, and Residential Rental Program Fees)

  • Tax Year 2019 Filing Deadline: The Revenue Division is automatically extending the Portland and Multnomah County business tax return filing due on April 15, 2020, until July 15, 2020. For C-Corporations that have a May 15, 2020, deadline with the State of Oregon, the deadline for the Portland and Multnomah County business tax return filings due on May 15, 2020, is also extended until July 15, 2020. Tax returns due after April 15, 2020 (or May 15, 2020, for C-Corporations) are not extended at this time.
  • Tax Year 2019 Payment Deadline: The Revenue Division is automatically extending the tax payment deadline for Portland and Multnomah County business tax payments due with the 2019 tax year return due on April 15, 2020, until July 15, 2020. For C-Corporations that have a May 15, 2020, tax payment deadline with the State of Oregon, the deadline for Portland and Multnomah County business tax payments due with the 2019 tax year return due on May 15, 2020, is also extended until July 15, 2020. 2019 tax payments due with returns due after April 15, 2020 (or May 15, 2020, for C-Corporations) are not extended at this time.
  • Tax Year 2019 Penalties and Interest: No penalties or interest will accrue until July 16, 2020, for any tax filing or payment extended under this directive.
  • Tax Year 2020 Estimated Business Tax Payments: Estimated Portland and Multnomah County business tax payments for tax year 2020 are not extended. Interest on the underpayment of quarterly estimated payments per PCC 7.02.710 B and the “safe harbor” provisions of PCC 7.02.710 C will still apply.

Delinquent Tax Collections

  • For taxpayers who are currently on payment plans with the Revenue Division, the division will not default any payment plans for non-payment during this time. By Portland City Code, interest will continue to accrue on any unpaid balance.
  • For taxpayers unable to fully pay their business tax liabilities, please contact the Revenue Division to enter into a payment plan to satisfy the liability.
  • New delinquent accounts will not be forwarded by the Revenue Division to private collection agencies during this time.
  • Further, the Revenue Division has ordered any collection of debt by private collection agencies to stop during this time

Clean Energy Surcharge (CES)

  • Tax Year 2019 Filing Deadline: The Revenue Division is automatically extending the CES Schedule filing due on April 15, 2020 (or May 15, 2020, for C-Corporations) until July 15, 2020. 
  • Tax Year 2019 Payment Deadline: Following the State of Oregon’s guidance on the new Commercial Activities Tax, the 2019 payment for the CES is still due by the original due date of the Portland and Multnomah County business tax returns.
  • Penalties and Interest: The Revenue Division understands that the pandemic may affect business operations. The division will not assess late payment penalties for taxpayers making a good-faith effort to estimate their tax year 2019 CES payment. Under Portland City Code, interest will continue to accrue on any unpaid liability.
  • Tax Year 2020 Estimated CES Payments: Estimated CES payments for tax year 2020 are not extended. The Revenue Division understands that the pandemic may impact business activity, up or down, to an extent that makes it difficult for businesses to estimate their first-quarter estimated CES payment. The division will not assess underpayment penalties for taxpayers making a good-faith effort to estimate their first-quarter CES payments.

City of Portland Liens

  • Property lien statements will continue to be mailed to lien holders. In cases of hardship, lien payments may be deferred until July 15, 2020. To request a hardship deferral, please write “Deferral Requested” with your name and phone number on your next billing statement and mail it back to the Revenue Division using the return envelope. Taking this step will automatically defer payments. When the deferral period ends on July 15, 2020, the Revenue Division will contact you to resume payments. Please note this deferral does not reduce the lien balance owed or suspend interest charges.

Transient Lodging Taxes

  • No automatic extension is provided in this directive for the payment or filing of any return for Transient Lodging Taxes or the Tourism Improvement District (TID) fees.
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