Do I need to file Form SP-2025 Business Tax Return for Individuals?

Form SP-2025 Business Tax Return for Individuals if filed for the City of Portland Business License Tax and the Multnomah County Business Income Tax.

In general, you are required to file this return if you are self-employed and engage in any of the following activities within the City of Portland, Oregon or Multnomah County:

1. Delivering goods or providing services to customers
2. Owning, leasing, or renting personal or real property
3. Earning revenue from intangible property (e.g. royalties)
4. Selling business property for a gain