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)
Ordinance Enacted 192128
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)
Derived from official scheduling fields
4 Council session appearances; latest Dec 3, 2025.
Decision standard · Rules v1
Ready With CaveatsDecision readiness
This measures whether decision-relevant information is visible. It does not measure whether the proposal deserves approval.
Decision definition
UnknownThe requested action could not be determined.
Legal instrument
CompleteOfficial text was found in the reviewed record.
Financial impact
CompleteThe official impact statement includes financial information.
Funding source
CompleteFunding information appears in the impact statement; inspect the source for precision.
Supporting documents
UnknownNo linked attachments were found on the official page.
Implementation
CompleteImplementation language appears in the official text.
Document stability
UnknownStability requires at least two observed snapshots; the system will update this after another ingestion.
Not found in the reviewed official text.
Not found in the reviewed official text.
Not found in the reviewed official text.
Not found in the reviewed official text.
Not found in the reviewed official text.
Not found in the reviewed official text.
Not found in the reviewed official text.
Official material
0 linked filesDocuments
Official page textRead
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.
Meeting-specific record
2 vote recordsMotions, amendments & votes
Agenda item 13PassedAgenda item 11Passed to second readingAgenda item 4RescheduledAgenda item 1Referred to City Council
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)
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)
Official Vote Index
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)
Official impact statement
Money & effects
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.
Not applicable.
This 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.
Not applicable.
Not applicable.
Follow-through
Implementation & accountability
Responsible organization
Revenue Division
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.
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.
This 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.
Append-only history
Timeline
- 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