Depending on where your business is located, many cities and counties have passed a 3 percent local marijuana tax.
How local marijuana taxes work
Local tax option: With voter approval, cities and counties in Oregon can add a local tax of up to 3 percent on recreational marijuana sales.
- This local tax is in addition to the 17 percent state tax.
Who collects the tax?
Licensed retailers ultimately collect the local tax from customers. Municipalities can choose to let the Oregon Department of Revenue (DOR) administer the local tax on their behalf through an agreement.
- The table below lists:
- Municipalities that have agreements with us to collect the tax
- Local tax rates and any administrative fees
If we don't collect for your municipality
- You may still owe local taxes.
- Contact your city or county directly for details on how to file and pay.