Businesses

Petroleum load fee

We partner with the State Fire Marshal to administer Oregon's petroleum load fee program. If you sell petroleum products from a bulk facility in Oregon, or import petroleum products into Oregon, you must remit the fee to us. You are required to file a return and pay this fee quarterly. Learn more about the program and how to file and pay.

Fee structure

Prior to October 1, 2019, the fee is $8 per load.

From October 1 through June 30, 2020, the fee is $9 per load.

Beginning July 1, 2020, the fee is projected to increase to $10 per load.

Visit the State Fire Marshal website and search for information about Regional HazMat Emergency Response Teams that are funded by this fee.


Amusement device tax

We partner with the Oregon State Lottery Commission to administer Oregon's amusement device tax. Generally, this tax is collected by the Lottery Commission through EFT transfers. However, businesses that are closed or otherwise unable to pay the tax through EFT transfer are assigned to us for collections.

To learn more about Oregon's Amusement Device Tax program, visit the Oregon Lottery website to learn about initial costs for video lottery retailers.


Hazardous substance fee

We partner with the Oregon State Fire Marshal (OSFM) to administer Oregon's hazardous substance fee program. We send billings and collect fees from businesses and individuals who use, store, manufacture, or dispose of hazardous materials.

To learn more, visit the State Fire Marshal website and search for "Community Right to Know."

File and pay

To make a payment for any of these taxes and fees, visit:Revenue Online

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