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The City of Portland, Oregon

Office of Management & Finance

Revenue Division

Arts Tax: 503-865-4278

Business Taxes: 503-823-5157

111 SW Columbia St, Suite 600, Portland, OR 97201

More Contact Info

Permits & Enforcement

Per direction from City of Portland Mayor Ted Wheeler, the Revenue Division will be closed effective March 17, 2020 until further notice. 
We will be unable to answer phone calls during this time. 

All forms or inquiries regarding Payday Lenders, Social Gaming, Secondhand Dealers, Amusement Device Permits, Pay and Park and Non-Pay Parking Programs should be emailed to:


Providing oversight for Pay & Park and non-pay private parking lots, secondhand shops, poker clubspermitted games & payday lenders. Collecting current and delinquent revenues owed to the City to support regulatory efforts of other City Bureaus.

Pay and Park Program

Forms, City Code and Administrative Rules

Social Game Permits

Regulates the operators of social games (i.e., poker games), restricting location, age, dollar amount of play, etc., to protect the public peace, safety and moral

Amusement Devices, Games & Machines

Games that require the payment of money in order to play must have a permit (e.g., pool tables, foosball, coin operated darts, claw or grabber games, etc.)

Payday Lenders Program

Regulating payday lenders in Portland, Gresham, and Oregon City

ADU/SDC Waiver Program

Information for those seeking a waiver of system development charges (SDCs) for accessory dwelling units (ADUs)