Columbia County Courthouse

230 Strand Street, St. Helens, OR 97051 • Phone: (503) 397-7210 • Toll Free: (888) 397-7210

Columbia County

Marijuana Tax

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. The information and document links on this page are regarding the tax in unincorporated Columbia County only.

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.

For Retailers

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.

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

Returns and tax payments may be made by cash on or before deadline at the Department of Finance and Taxation between 8:30am and 5pm Mon to Fri. Appointments for cash payments must be made at least two business days in advance. 503-397-0060 or email This email address is being protected from spambots. You need JavaScript enabled to view it..

Finance Department Forms

    Columbia County Tax Registration Form

    Columbia County Quarterly Tax Return Form

Land Development Department Forms

    Marijuana Zoning Ordinance Amendments- EFFECTIVE ON 11/25/2015

    Marijuana Operation Land Use Application - Conditional Use Permit

    Marijuana Operation Land Use Application - Administrative Review