Cannabis Tax

In the November 8, 2016 election, County voters passed four local ballot measures imposing local taxes on recreational cannabis sales. The measures impact unincorporated Columbia County as well as the Cities of St Helens, Rainier, and Scappoose.

Columbia County’s 3% local cannabis tax takes effect as of January 1, 2017, and is applicable to all recreational cannabis sales which take place in unincorporated Columbia County. The same products that are taxed under the state recreational cannabis 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 cannabis 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 Develo p.m.ent 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 cannabis sales should be detailed.

Information regarding licensing at the state level can be found at the Oregon Liquor Control Commission’s website Information on and forms for the Oregon cannabis tax can be found on the Department of Revenue’s website

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 Cannabis 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, 2017Q2 Apr - Jun......July 31, 2017
Q3 Jul - Sep......October 31, 2017Q4 Oct - Dec......January 31, 2018

2018 Tax Quarterly Payments and Returns Deadlines

Q1 Jan - Mar......April 30, 2018Q2 Apr - Jun......July 31, 2018
Q3 Jul - Sep......October 31, 2018Q4 Oct - Dec......January 31, 2019

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 5 p.m. 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 5 p.m. Mon to Fri. Appointments for cash payments must be made at least two business days in advance.

503-397-0060 or email


Finance Department Forms


Land Develo p.m.ent Department Forms


General Information
Phone Numbers
(503) 397-0060
Fax: (503) 397-7251
Emergencies: Dial 911
230 Strand Street
Saint Helens,

Monday - Friday
8:30 a.m. - 5:00 p.m.