Memorial Day closure

Most City of Portland offices will be closed Monday, May 27, in observance of Memorial Day.

City of Portland Marijuana Tax

Information related to taxes on marijuana sold in the City of Portland. Any business that sell marijuana in the City of Portland and/or Multnomah County may also be subject to the City of Portland Business License Tax and/or Multnomah County Business Income Tax.

On November 8, 2016, Portland voters passed Ballot Measure 26-180, establishing a 3% tax on recreational marijuana sales in the City of Portland. Revenues from this tax are allocated to drug and alcohol treatment, public safety investments, and support for neighborhood small businesses.

The City of Portland entered into an Intergovernmental Agreement with the State of Oregon Department of Revenue (DOR) that authorizes DOR to collect the 3% tax on the City’s behalf. DOR will begin collecting the 3% tax starting in January 2017.

Under this arrangement, the Portland marijuana retailer should begin collecting a 3% retail sales tax from the customer at the point of sale in addition to the State’s 17% tax as of January 1, 2017. The entire amount collected should be remitted to DOR under DOR’s existing payment and filing schedule.

A marijuana business operating in the City of Portland will have the same business tax filing requirements of other businesses, in addition to the marijuana taxes collected by DOR.

For questions regarding the State’s collection of recreational marijuana tax, please contact DOR at or (503) 947-2597.

For questions regarding the City’s regulation of legalized marijuana, please visit the Office of Community and Civic Life's Cannabis Program website.