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​​How local marijuana taxes work

With voter approval, municipalities can enact a local tax of up to 3 percent to recreational marijuana sales in their area. The local tax is in addition to the 17 percent state tax.

Municipalities can enter into an agreement that allows us to administer the tax on their behalf. The table below shows all the Oregon municipalities where voters have approved a local tax and have signed agreements for the Department of Revenue to collect the tax on their behalf.

If the Department of Revenue doesn't collect a tax for your municipality, you may still have a local tax obligation. Contact your municipality for details on how to file and pay those taxes. Otherwise, use this table to fill in box 7 and box 9 on the calculation worksheet (form OR-MT-CALC).

This table lists the tax rates and administrative fees (if applicable) for municipalities that have entered into agreements with the Department of Revenue for paying local tax. Check the Department of Revenue local marijuana tax website for updates to this list.​

This list is current as of February 1, 2022.​

DOR Admin​​istered
Municipality
Local tax rate
(For box 7)
Administrative fee rate
(For box 6)
Albany0.030
Ashland
0.030.05​
Astoria0.030
Beaverton0.030
Bend0.030
Brownsville0.030
Cannon Beach0.030
Cave Junction0.030
Clackamas County0.030
Clatsop County0.030.02
Condon0.030
Coos Bay0.030
Coquille0.030
Cornelius 0.030
Corvallis0.030
Cottage Grove0.030
Curry County0.030
Depoe Bay0.030
Detroit0.030
Donald0.030
Drain0.030
Eugene0.030
Florence0.030
Forest Grove0.030
Gates0.030
Gladstone0.030
Gold Beach0.030
Grants Pass0.030
Grant County0.030
Happy Valley0.030
Hillsboro0.030
Hood River0.030
Hubbard0.030
Huntington0.030
Independence0.030
Jefferson0.030
Joseph0.030
Keizer0.030
King City0.030
Klamath Falls0.030.02
La Pine0.030.05
Lakeview0.030
Lane County0.030
Lebanon0.030
Lincoln City0.030.05
Lincoln County0.030
DOR Administ​ered
Municipalit​y​
Local tax rate
(For box 7)​
Administrative fee rate
(For box 6)
Madras0.030.05
Manzanita0.030
McMinnville0.030
Medford0.030
Mill City0.030
Milwaukie0.030
Molalla0.030
Monmouth0.030
Mosier0.030
Myrtle Creek0.030.05
Nehalem0.030
Newport0.030
North Bend0.030
Oakridge0.030
Ontario0.030
Oregon City0.030.05
Pendleton0.030
Philomath0.030
Phoenix0.030
Portland0.030
Reedsport0.030.05
Rockaway Beach0.030
Rogue River0.030.05
Roseburg0.030.05
Salem0.030
Scappoose0.030
Seaside0.030.05
Sheridan0.030
Sherwood0.030
Silverton0.030
Springfield0.030
St. Helens0.030
Stayton0.030
Sumpter0.030
Sweet Home0.030
Talent0.030
Tangent0.030.05
The Dalles0.030
Tigard0.030
Tillamook County0.030
Tualatin0.030
Turner0.030
Waldport0.030
Willamina0.030
Wood Village0.030
Yachats0.030

 ​​​​​​​​​​​​​Contact us

Phone: 503-947-2597.
Email: marijuanatax.dor@oregon.gov.
Address:
Marijuana Tax Program
PO Box 14630
Salem, OR 97309-5050

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