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Licenses, Taxes and Fees

Licenses

Clatsop County does not require businesses to obtain a business license, but each city government within the county does require a business license or occupational tax to be paid and renewed annually. Other licenses may be required depending on the type of business and jurisdiction. Please check the corresponding city website or call the corresponding city government for details (contact information below).

Taxes

Taxes on business activity are levied by the Internal Revenue Service and the Oregon Department of Revenue. There is no sales tax in the state of Oregon.

Clatsop County assesses real property taxes and personal property taxes (for business furnishings and equipment) on all businesses in the county. It also assesses a transient room ("hotel/motel") tax on applicable businesses that are in the county's unincorporated areas. All incorporated cities in Clatsop County also assess a transient room tax. Contact the county or corresponding city for details (contact information below).

Additional federal, state or local taxes may apply to the specific product or service offered by the business. Contact the IRS, State of Oregon, Clatsop County and local city government for requirements, or consult an accountant or tax advisor to review applicable tax obligations.

If employees will be hired, there will be additional tax and workers compensation insurance implications. Self-employed individuals are also subject to self-employment tax. Learn more about employer responsibilities in "Employer's Guide for Doing Business in Oregon".

Fees

Business registration fees are due annually to the state of Oregon (Secretary of State, Corporate Division).

Other

  • Confirm that zoning for the business location will allow the type of business activity planned for that location. If the business is home-based, determine whether there are applicable restrictions on such activity for the home's location. Contact the respective city government, or Clatsop County (for businesses located in unincorporated areas). Contact information below.
  • Any construction, remodeling, signage installation, electrical or plumbing work will in most cases require permits and inspections. Contact the respective city government and Clatsop County to determine applicable requirements and fees.
  • Depending on the type of business, state agencies or boards may require additional licenses, permits, registrations or certifications. The State of Oregon offers a searchable online directory containing information on how to acquire a license, registration, certification or permit. The Business Wizard provides information on state and local license requirements based on business activity and location.
  • Businesses involved in handling of hazardous waste and other potential pollutants should contact the Oregon Department of Environmental Quality.

Contacts

This list is intended to provide basic overview information and is not comprehensive. For more complete information, please refer to the document "How to Start a Business in Oregon" in addition to consulting local city and county governments.

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