$35/year

$50 plus additional fee (based on #
of employees/rental units)/year

$80 initial application fee plus annual
fee ($35 minimum)

$50 - $200/year (based on # of
employees)

$50/year; also requieres home
occupation permit

$25 application fee, $35 - $250/year
(based on # of employees) thereafter;
also requires home occupancy permit

$25/year

$100-resident; $125-non- res, also
requires home occupation permit

$75 plus additional fee (based on # of
employees)/year; also requires licenses
for specific types of business and may
require home occupation permit

$50 - $100/year

$25 - $750/year (plus $80 initial year
application fee); also requires home
occupation permit & regulatory licenses
for specific types of business

$175 Initial application fee, $85/year
thereafter

$80 - $150/year; must comply with
home occupation provisions

$115 plus $6 per employee/year

$50/year (plus $70 initial year
application fee); also requires home
occupation permit

Annual fee ($80 minimum); also
requires regulatory licenses for
specific types of businesses

Annual tax based on net income ($100
minimum/year); also requires regulatory
licenses for pecific types of businesses
and home occupation permit

No business license requirements
(home occupation restrictions apply)

$41 - $137.50 (plus $1.40 per
employee if more than 25 employees)

per year; also requires home occupation
permit

$70/year; also requires amusement/
lottery device license

$19 plus $5 per DBA surcharge/year;
also requires regulatory licenses for
specific businesses and home
occupation permit

$36 - $138/year; also requires home
occupation permit 

$50 - $100 plus $3 per employee
working within the city/year

Requires home occupation permit
and licenses for specific types of
businesses

Multnomah County Business Income
Tax (based on net income)

Requires home occupation permit

Contractor's Business License is
optional; construction & landscape
contractors in 20 cities in the
Portland area (but not including
Portland)