This ordinance will increase the gross receipts exemption threshold and provide small businesses within the City some level of economic relief. It will align with Multnomah County's business income tax easing tax administration and taxpayer compliance.
Official proposal and impact statementOrdinance2026-077
Should Portland amend Business License Law Code to increase the business license tax gross receipts exemption (amend Code Section 7.02.400)?
This ordinance will increase the gross receipts exemption threshold and provide small businesses within the City some level of economic relief. It will align with Multnomah County's business income tax easing tax administration and taxpayer compliance.
Official impact statementSee the official legal title
Amend Business License Law Code to increase the business license tax gross receipts exemption (amend Code Section 7.02.400)
Next appearanceFinal action is posted; watch for implementation updates.
Follow this matterWhat 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 ordinance will reduce the initial impact of the BLT on startups and other small businesses within the City providing them an opportunity to grow or retain more profit. Many small businesses are started by individuals in neighborhoods with under-served populations.
Official community impact statementWhat the record establishes and what it does not.
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Final Council action
Passed · 11–0
Read the exact motion or vote question
Final action on 2026-077: Amend Business License Law Code to increase the business license tax gross receipts exemption (amend Code Section 7.02.400)
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Increasing the BLT gross receipts exemption from $50,000 to $75,000 beginning in tax year 2026 will decrease revenue by $1.2 million beginning in fiscal year 27-28. Increasing the BLT gross receipts exemption from $75,000 to $100,000 beginning in tax year 2027 will decrease revenue by an additional $1.2 million ($2.4 million total) beginning in fiscal year 28-29. No additional costs or staffing is needed to make this change.
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?
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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.
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Official documents1 sources
Final legal actionOrdinance 192163
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 Business License Tax (BLT) gross receipts exemption is intended to allow small businesses to retain critical capital to help them flourish.The BLT gross receipts exemption has been $50,000 since January 1, 2007.The value of the exemption for helping small businesses flourish has eroded over time as a result of inflation.Based on tax year 2023 data, the most recent year for which complete data is available, increasing the BLT gross receipts exemption from $50,000 to $75,000 beginning in tax year 2026 is estimated to give 5,800 businesses $1.2 million in tax relief, an average of $207 each.Based on tax year 2023 data, the most recent year for which complete data is available, increasing the BLT gross receipts exemption from $75,000 to $100,000 beginning in tax year 2027 is estimated to give an additional 4,200 businesses $1.2 million in tax relief, an average of $286 each.65% of the businesses getting relief are sole proprietors.The Revenue Division administers the Multnomah County Business Income Tax (MCBIT) along with the City's Business License Tax. The MCBIT gross receipts exemption threshold is currently $100,000.The Governor's Tax Advisory Group, in its August 2025 report, provides several tax reform options for consideration. One of those options is to increase the BLT gross receipts exemption.Increasing the City's BLT gross receipts exemption threshold to conform to the MCBIT gross receipts threshold will increase small business profitability and reduce complexity and taxpayer confusion. NOW, THEREFORE, the Council directs:Amend City Code Section 7.02.400 as shown in Exhibit A.
Meetings, motions, amendments, and votes4 meetings · 3 votes
Passed as amendedAgenda item 6
Passed to second reading as amendedAgenda item 6
RescheduledAgenda item 17
Referred to City CouncilAgenda item 2
Recorded amendments
Motion to amend the Ordinance as shown in Zimmerman 1: Moved by Zimmerman and seconded by Green. (Aye (11): Kanal, Pirtle-Guiney, Ryan, Koyama Lane, Morillo, Clark, Green, Zimmerman, Avalos, Smith, Dunphy; Absent (1): Novick) Passed to second reading as amended April 8, 2026 at 9:30 a.m.
Read all 2 exact motions
Motion to amend the Ordinance as shown in Zimmerman 1: Moved by Zimmerman and seconded by Green. (Aye (11): Kanal, Pirtle-Guiney, Ryan, Koyama Lane, Morillo, Clark, Green, Zimmerman, Avalos, Smith, Dunphy; Absent (1): Novick) Passed to second reading as amended April 8, 2026 at 9:30 a.m.
Motion to refer the Ordinance, Document Number 2026-077, to City Council with the recommendation it be passed: Moved by Green and seconded by Pirtle-Guiney. (Aye (4): Avalos, Pirtle-Guiney, Green, Zimmerman; Absent (1): Novick)
Final Council action · Apr 8, 202611 yes · 0 no · 1 absent
Final action on 2026-077: Amend Business License Law Code to increase the business license tax gross receipts exemption (amend Code Section 7.02.400)
Meeting-level motion or recommendation · Apr 1, 202611 yes · 1 absent
Motion to amend the Ordinance as shown in Zimmerman 1: Moved by Zimmerman and seconded by Green. (Aye (11): Kanal, Pirtle-Guiney, Ryan, Koyama Lane, Morillo, Clark, Green, Zimmerman, Avalos, Smith, Dunphy; Absent (1): Novick) Passed to second reading as amended April 8, 2026 at 9:30 a.m.
Meeting-level motion or recommendation · Feb 23, 20264 yes · 1 absent
Motion to refer the Ordinance, Document Number 2026-077, to City Council with the recommendation it be passed: Moved by Green and seconded by Pirtle-Guiney. (Aye (4): Avalos, Pirtle-Guiney, Green, Zimmerman; Absent (1): Novick)
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Decision definition
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Official legal text
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Financial impact
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- First discovered
- Aug 13, 2026, 1:06 PM PDT
- Last checked
- Sep 13, 2026, 2:24 AM PDT
- Evidence hash
- e12fc7151cd5ede1
- Guide status
- Deterministic baseline
- SOURCE UPDATED
Passed as amended by council
- DOCUMENT PUBLISHED
Observed in the official source.
- Council Action
Passed as amended
- Council Action
Passed to second reading as amended
- Council Action
Rescheduled
- Council Action
Referred to City Council