How marijuana taxes work
With voter approval, municipalities can enact a
local tax of up to 3% 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
indicates whether we collect the tax on their behalf or if it's done at
the local level.
If the municipality where your business is located has an agreement
with us for tax administration, you would make your local tax payments
the same way you make your state tax payments. You'll also include your
local tax information on the quarterly return you file with us. For more
information on your filing requirements, see our marijuana information page.
If the municipality where your business is located doesn't have an
agreement with us, you'll need to contact them directly to find out how
to pay and file for the local tax. This doesn't change your payment and
filing process and requirements for the state tax.
This list is current as of January 14, 2019.
Albany |
DOR |
Ashland |
DOR |
Astoria |
DOR |
Beaverton |
DOR |
Bend |
DOR |
Brookings |
Local |
Brownsville |
DOR |
Cannon Beach |
DOR |
Cave Junction |
DOR |
Clackamas County |
DOR |
Clatsop County |
DOR |
Columbia County |
Local |
Condon |
DOR |
Coos Bay |
DOR |
Coos County |
Local |
Coquille |
DOR |
Cornelius |
DOR
|
Corvallis |
DOR |
Cottage Grove |
DOR |
Curry County |
DOR |
Depoe Bay |
DOR |
Detroit |
DOR |
Donald |
DOR |
Drain |
DOR |
Dundee |
Local |
Dunes City |
Local |
Eugene |
DOR |
Florence |
DOR |
Forest Grove |
DOR |
Gates |
DOR |
Gearhart |
Local |
Gilliam County |
Local |
Gladstone |
DOR |
Gold Beach |
DOR |
Gold Hill |
Local |
Grants Pass |
DOR |
Gresham |
Local |
Happy Valley |
DOR |
Hillsboro |
DOR |
Hines |
Local |
Hood River |
DOR |
Hubbard |
DOR |
Huntington |
DOR |
Independence |
DOR |
Jackson County |
Local |
Jefferson |
DOR |
Josephine County |
Local |
Keizer |
DOR |
King City |
DOR |
Klamath Falls |
DOR |
La Pine |
DOR
|
Lafayette |
Local |
Lakeview |
DOR |
Lane County |
DOR |
Lebanon |
DOR |
Lincoln City |
DOR |
Lincoln County |
DOR |
Madras |
DOR |
Manzanita |
DOR |
McMinnville |
DOR |
Medford |
DOR |
Milwaukie |
DOR |
Molalla |
DOR |
Monmouth |
DOR |
Mosier |
DOR |
Myrtle Creek |
DOR |
Nehalem |
DOR |
Newport |
DOR |
North Bend |
DOR |
Oakridge |
DOR |
Ontario |
DOR
|
Oregon City |
DOR |
Pendleton |
DOR |
Philomath |
DOR |
Phoenix |
DOR |
Portland |
DOR |
Rainier |
Local |
Rockaway Beach |
DOR |
Rogue River |
DOR |
Roseburg |
DOR |
Salem |
DOR |
Scappoose |
DOR |
Seaside |
DOR |
Sheridan |
DOR |
Silverton |
DOR |
Springfield |
DOR |
St. Helens |
DOR |
Stayton |
DOR |
Sumpter |
DOR |
Sweet Home |
DOR |
Talent |
DOR |
Tangent |
DOR |
The Dalles |
DOR |
Tigard |
DOR |
Tillamook |
Local |
Tillamook County |
DOR |
Tualatin |
Local |
Turner |
DOR |
Veneta |
Local |
Waldport |
DOR |
Westfir |
Local |
Wheeler |
Local |
Willamina |
DOR |
Wood Village |
DOR |