In the November 8, 2016 election, County voters passed four local ballot measures imposing local taxes on recreational marijuana sales. The measures impact unincorporated Columbia County as well as the Cities of St Helens, Rainier and Scappoose.
Columbia County’s 3% local marijuana tax takes effect as of January 1, 2017, and is applicable to all recreational marijuana sales which take place in unincorporated Columbia County. The same products that are taxed under the state recreational marijuana program will be taxed by the County.
Click here to read The County Marijuana Tax Ordinance 2016-3. This ordinance is applicable to unincorporated Columbia County only.
Tax Payments from Retailers in Unincorporated Columbia County
Retailers located in unincorporated Columbia County selling recreational marijuana products must be licensed by the State of Oregon and Columbia County. Taxes must be collected at point of sale and remitted to Columbia County. Information regarding licensing in the unincorporated portions of the County should be requested from Land Development Services, (503) 397-1501.
Receipt requirements put into effect by the State of Oregon during the summer of 2016 include a line for Local Tax. This line is where the 3% Columbia County local tax on recreational marijuana sales should be detailed.
Information regarding licensing at the state level can be found at the Oregon Liquor Control Commission’s website www.oregon.gov/olcc. Information on and forms for the Oregon marijuana tax can be found on the Department of Revenue’s website www.oregon.gov/DOR.
In addition to licensing, retailers who have operations in unincorporated Columbia County must register with the County Finance Department in order to establish a tax account. This registration is due for all existing and licensed retailers is within 30 days of the start of the ordinance - January 31, 2017. As retailers become licensed in the future, the Columbia County Marijuana Tax Registration Form whenever the corresponding tax registration document is due for the state or within 30 days of issuance of the final occupancy permit, whichever is sooner.
Tax Payments from Retailers in the City of Rainier
The City of Rainier and Columbia County have entered into an agreement whereby retailers located in the Rainier city limits will make their 3% local tax payments to Columbia County. Rainier retailers will use the County tax forms and follow Columbia County instructions with regard to tax payments. Rainier retailers will also need to register with the County Finance Department to establish an account as described in the paragraph above.
Upon receipt, the County will disburse these taxes to the City. Note that the City of Rainier licensing and applicable ordinances govern all other requirements and rules associated with conducting this business activity within the city limits.
2017 Tax Quarterly Payments and Returns Deadlines
Q1 Jan - Mar......April 28, 2017 Q2 Apr - Jun......July 31, 2017
Q3 Jul - Sep......October 31, 2017 Q4 Oct - Dec......January 31, 2018
Returns and tax payments may be made by check through the mail (must be postmarked on or before deadline) or can be brought to the Department of Finance and Taxation between 8:30am and 5pm Mon to Fri.
Columbia County, Department of Finance and Taxation
230 Strand Street
St Helens, OR 97051
Finance Department Forms
Land Development Department Forms