Amend Business License Law Code related to administrative and housekeeping changes (amend Code Chapter 7.02)

Metro and Multnomah County entered into an agreement with the City of Portland to administer their Supportive Housing Services and Preschool for All income taxes. This expands the scope of the Revenue Division’s current appeals board and will increase the number of protests and appeals received. The administrative changes address these issues easing taxpayer’s ability to comply and the Revenue Division’s ability to administer these taxes. Additional changes update a citation to an Oregon Administrative Rule and address the imposition of the Business License Law’s tax. This provides clarity for taxpayers and the Revenue Division.

The proposed code changes would not have a material impact on City revenue or expenses.

The new taxes will result in an increase in protests to adjustments from compliance activities. It will be difficult to respond to protests with a revised determination or final determination within the 30-day deadline. Additionally, protests are often received with incomplete information requiring follow up that can’t be completed within the 30-day deadline. The Revenue Division’s current 30-day deadline can, and in most cases will, be extended by giving taxpayers written notice to that effect. Increasing the Revenue Division’s deadline will conserve City resources and allow Revenue Division staff to focus on resolving protests in a reasonably timely manner without impeding its ability to respond to all taxpayers in a timely manner. The Revenue Division sought community comment on the proposed changes from July 5, 2022, through August 5, 2022 from a broad spectrum of business interests and has considered the feedback received.