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.
| Albany | 0.03 | 0 | Ashland
| 0.03 | 0.05
| | Astoria | 0.03 | 0 | | Beaverton | 0.03 | 0 | | Bend | 0.03 | 0 | | Brownsville | 0.03 | 0 | | Cannon Beach | 0.03 | 0 | | Cave Junction | 0.03 | 0 | | Clackamas County | 0.03 | 0 | | Clatsop County | 0.03 | 0.02 | | Condon | 0.03 | 0 | | Coos Bay | 0.03 | 0 | | Coquille | 0.03 | 0 | | Cornelius | 0.03 | 0 | | Corvallis | 0.03 | 0 | | Cottage Grove | 0.03 | 0 | | Curry County | 0.03 | 0 | | Depoe Bay | 0.03 | 0 | | Detroit | 0.03 | 0 | | Donald | 0.03 | 0 | | Drain | 0.03 | 0 | | Eugene | 0.03 | 0 | | Florence | 0.03 | 0 | | Forest Grove | 0.03 | 0 | | Gates | 0.03 | 0 | | Gladstone | 0.03 | 0 | | Gold Beach | 0.03 | 0 | | Grants Pass | 0.03 | 0 | | Grant County | 0.03 | 0 | | Happy Valley | 0.03 | 0 | | Hillsboro | 0.03 | 0 | | Hood River | 0.03 | 0 | | Hubbard | 0.03 | 0 | | Huntington | 0.03 | 0 | | Independence | 0.03 | 0 | | Jefferson | 0.03 | 0 | | Joseph | 0.03 | 0 | | Keizer | 0.03 | 0 | | King City | 0.03 | 0 | | Klamath Falls | 0.03 | 0.02 | | La Pine | 0.03 | 0.05 | | Lakeview | 0.03 | 0 | | Lane County | 0.03 | 0 | | Lebanon | 0.03 | 0 | | Lincoln City | 0.03 | 0.05 | | Lincoln County | 0.03 | 0 |
| | Madras | 0.03 | 0.05 | | Manzanita | 0.03 | 0 | | McMinnville | 0.03 | 0 | | Medford | 0.03 | 0 | | Mill City | 0.03 | 0 | | Milwaukie | 0.03 | 0 | | Molalla | 0.03 | 0 | | Monmouth | 0.03 | 0 | | Mosier | 0.03 | 0 | | Myrtle Creek | 0.03 | 0.05 | | Nehalem | 0.03 | 0 | | Newport | 0.03 | 0 | | North Bend | 0.03 | 0 | | Oakridge | 0.03 | 0 | | Ontario | 0.03 | 0 | | Oregon City | 0.03 | 0.05 | | Pendleton | 0.03 | 0 | | Philomath | 0.03 | 0 | | Phoenix | 0.03 | 0 | | Portland | 0.03 | 0 | | Reedsport | 0.03 | 0.05 | | Rockaway Beach | 0.03 | 0 | | Rogue River | 0.03 | 0.05 | | Roseburg | 0.03 | 0.05 | | Salem | 0.03 | 0 | | Scappoose | 0.03 | 0 | | Seaside | 0.03 | 0.05 | | Sheridan | 0.03 | 0 | | Sherwood | 0.03 | 0 | | Silverton | 0.03 | 0 | | Springfield | 0.03 | 0 | | St. Helens | 0.03 | 0 | | Stayton | 0.03 | 0 | | Sumpter | 0.03 | 0 | | Sweet Home | 0.03 | 0 | | Talent | 0.03 | 0 | | Tangent | 0.03 | 0.05 | | The Dalles | 0.03 | 0 | | Tigard | 0.03 | 0 | | Tillamook County | 0.03 | 0 | | Tualatin | 0.03 | 0 | | Turner | 0.03 | 0 | | Waldport | 0.03 | 0 | | Willamina | 0.03 | 0 | | Wood Village | 0.03 | 0 | | Yachats | 0.03 | 0 |
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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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