ORS 314.835 imposes strict confidentiality provisions on every piece of information related to certain state tax returns. It also refers to other statutes, rules, and law that allow, in specific circumstances and with specific persons, the sharing of tax return information. Most notable is ORS 314.840 though it includes PCC 7.02.240. The 2024 Oregon Legislature passed, and the Governor signed House Bill 4031 amending ORS 314.835. The bill's intent and language apply the state's stricter confidentiality provisions to certain local taxes such as the Business License Tax. The bill became effective March 28, 2024. The Council passed Ordinance 191745 June 5, 2024, to conform the Business License Law's confidentiality and disclosure provisions to ORS 341.835 as amended by House Bill 4031.The City's Bureau of Environmental Services is required by both federal and state law to perform certain compliance activities. Information sources available to support the bureau's compliance activities are limited. The purpose of this legislation is to allow sharing certain nonfinancial tax return information to allow the bureau to perform the compliance activities it is required to perform. The information shared may only be used for the bureau's compliance activities and is not allowed to be disclosed further for any other purpose.
Official proposal and impact statementShould Portland amend Business License Law Code to allow sharing select business license tax information with the Bureau of Environmental Services (amend Code Section…
ORS 314.835 imposes strict confidentiality provisions on every piece of information related to certain state tax returns. It also refers to other statutes, rules, and law that allow, in specific circumstances and with specific persons, the sharing of tax return information. Most notable is ORS 314.840 though it includes PCC 7.02.240. The 2024 Oregon Legislature passed, and the Governor signed House Bill 4031 amending ORS 314.835. The bill's intent and language apply the state's stricter confidentiality provisions to certain local taxes such as the Business License Tax. The bill became effective March 28, 2024. The Council passed Ordinance 191745 June 5, 2024, to conform the Business License Law's confidentiality and disclosure provisions to ORS 341.835 as amended by House Bill 4031.The City's Bureau of Environmental Services is required by both federal and state law to perform certain compliance activities. Information sources available to support the bureau's compliance activities are limited. The purpose of this legislation is to allow sharing certain nonfinancial tax return information to allow the bureau to perform the compliance activities it is required to perform. The information shared may only be used for the bureau's compliance activities and is not allowed to be disclosed further for any other purpose.
Official impact statementSee the official legal title
Amend Business License Law Code to allow sharing select business license tax information with the Bureau of Environmental Services (amend Code Section 7.02.240)
What this proposal would actually do.
Plain-language orientation first. Every substantive statement below links to its official basis.
The reviewed sources do not clearly identify every existing policy, service, contract, or obligation that would remain unchanged.
Official matter recordThis proposal concerns budget, taxes & finance and requires action through Portland’s public legislative process.
Official matter classification and recordThis legislation will provide the Bureau of Environmental Services with information needed to efficiently and effectively fulfill its responsibilities while retaining taxpayers' confidence that the City will protect the confidentiality of their tax return information.
Official community impact statementWhat the record establishes and what it does not.
Votes show choices. They do not, by themselves, prove why a member made that choice.
Passed · 11–0
Read the exact motion or vote question
Final action on 2025-432: Amend Business License Law Code to allow sharing select business license tax information with the Bureau of Environmental Services (amend Code Section 7.02.240)
We will not turn the roll call into invented arguments.
The vote above establishes who supported or opposed that exact motion. A source-validated account of the competing reasons will appear only after human review of the meeting transcript and documents.
Not applicable.
Official financial impact statement- The source-linked record has not yet received a human review of competing arguments. A yes or no vote alone does not establish a Councilor’s rationale.
- What implementation evidence will show whether the intended result occurred?
Official testimony on this decision has closed. Residents can still contact their district Councilors about implementation and follow-up.
Official Council agendaInspect the complete research record.
Official text, source files, exact motions, roll calls, provenance, and the technical completeness check remain available without crowding the explanation above.
Official documents1 sources
The operative official record after Council action.
Open at Portland.govRead the full official text
The City of Portland ordains.Section 1. The Council finds:The 2024 Oregon Legislature passed, and the Governor signed House Bill 4031 amending ORS 314.835 regarding confidentiality of tax return information. These changes became effective on March 28, 2024. ORS 314.835 contains Oregon's tax return confidentiality law which prohibits sharing any tax return information unless specifically provided in law.As amended by House Bill 4031, ORS 314.835 now applies the same manner to local governments for the tax returns of certain types of taxes. The Council adopted Ordinance 191745 on June 5, 2024, to conform to the requirements of this statute.The City's Bureau of Environmental Services is required by both federal and state law to perform certain compliances activities. Information sources that can aid the bureau's compliance activities are limited.Amending City code per Exhibit A will allow the Revenue Division to share certain nonfinancial Business License Tax Return information with the bureau. The information provided will aid the bureau in performing the compliance activities it is required to perform. The information shared will only be used for the bureau's compliance activities and must not be disclosed outside the bureau for any other purpose. NOW, THEREFORE, the Council directs:Amend City Code Section 7.02.240 as shown in Exhibit A.
Meetings, motions, amendments, and votes4 meetings · 2 votes
Read all 1 exact motions
Motion to refer the Ordinance, Document Number 2025-432, to City Council with the recommendation it be passed: Moved by Pirtle-Guiney and seconded by Green. (Aye (4): Green, Pirtle-Guiney, Novick, Zimmerman; Absent (1): Avalos)
Final Council action · Dec 3, 202511 yes · 0 no · 1 absent
Final action on 2025-432: Amend Business License Law Code to allow sharing select business license tax information with the Bureau of Environmental Services (amend Code Section 7.02.240)
Meeting-level motion or recommendation · Nov 10, 20254 yes · 1 absent
Motion to refer the Ordinance, Document Number 2025-432, to City Council with the recommendation it be passed: Moved by Pirtle-Guiney and seconded by Green. (Aye (4): Green, Pirtle-Guiney, Novick, Zimmerman; Absent (1): Avalos)
Data quality, timeline, and provenanceRules v2
Unreviewed keyword matches and machine-extracted fragments are not presented as authoritative findings. Only 0 human-reviewed findings are available for this matter.
Technical information-completeness check · Ready With Caveats
This checks whether decision-relevant categories appear in the published packet. It does not recommend approval or opposition.
The official title and operative text identify the requested action.
Official text was found. This check does not certify that every referenced exhibit is complete.
The official impact statement includes financial information.
The impact statement identifies funding information without an explicit unresolved-source qualifier.
No linked attachments were found on the official page.
The text references exhibits. This guide has not yet automatically verified that each referenced exhibit is present, populated, and internally consistent.
The reviewed action is not expressly identified as a non-binding agreement.
A direction, reporting requirement, or deadline appears in the official text.
Stability requires at least two observed snapshots; the system will update this after another ingestion.
- First discovered
- Aug 13, 2026, 1:09 PM PDT
- Last checked
- Sep 13, 2026, 2:28 AM PDT
- Evidence hash
- 3d23eeb85519daad
- Guide status
- Deterministic baseline
- SOURCE UPDATED
Passed
- DOCUMENT PUBLISHED
Observed in the official source.
- Council Action
Passed
- Council Action
Passed to second reading
- Council Action
Rescheduled
- Council Action
Referred to City Council