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 effective the first quarter of 2017.
Under this arrangement, the Portland 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 the DOR under the State’s existing payment and filing schedule.
This page will be updated as new information becomes available. Please check back regularly. If you still have questions about Portland’s recreational marijuana tax, please contact Scott Karter with the Revenue Division at Scott.Karter@PortlandOregon.gov or at (503) 865-2470. For questions regarding the State’s collection of recreational marijuana tax, please contact the DOR at firstname.lastname@example.org or (503) 947-2597. For questions regarding the City’s regulation of legalized marijuana, please go to the Office of Neighborhood Involvement's Marijuana Policy Program website.