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Oregon · How-To Guide

How do I get a business license?

Oregon Secretary of State, Business Registry (entity formation) / Oregon Department of Revenue (tax registration) / Oregon Business Registry combined portal / Local jurisdiction for local licenses
Step by Step

How to do it

  1. Determine your business structure: sole proprietor, LLC, corporation, partnership
  2. Register your business entity with the Oregon Secretary of State Business Registry (for LLCs, corporations, and most formal entities) - file online at sos.oregon.gov/business (Oregon Business Registry portal); Oregon offers streamlined online filing
  3. Obtain an EIN (Employer Identification Number) from the IRS at irs.gov
  4. Register with the Oregon Department of Revenue for applicable state taxes through the Oregon Business Registry combined system or at oregon.gov/dor:
  5. - Oregon Seller's Permit / Certificate of Authority (if selling taxable goods)
  6. - Withholding Tax Account (if hiring employees)
  7. - Oregon has NO state sales tax - no sales tax permit needed for most service businesses
  8. - Oregon Corporate Activity Tax (CAT) if gross receipts over $1 million annually
  9. Oregon also has a COMBINED EMPLOYER REGISTRATION - businesses with employees register with DOR, Oregon Employment Department, and other agencies through a single combined form
  10. Check with your city or county for LOCAL BUSINESS LICENSES: Oregon municipalities independently decide; Portland (Multnomah County) has an extensive business license and local tax system; other OR cities (Beaverton, Salem, Eugene, Medford, etc.) may require local licenses; contact your city
  11. Check for industry-specific state licenses: contractors (Oregon Construction Contractors Board - ccb.oregon.gov); real estate, health professionals, cosmetologists, engineers through relevant Oregon licensing boards; energy industry through Oregon PUC/DEQ
  12. Renew entity annual report with Oregon SOS; renew local licenses; renew professional licenses per board schedule
Details

What you need to know

Required Docs
  • Business name and type of activity
  • Oregon business address and registered agent
  • Entity formation documents
  • EIN or SSN
  • Industry-specific certifications if applicable
Fee
LLC formation: $100 (online); corporation: $100 (online); ANNUAL REPORT: $100 (LLC and corporation - moderate); Oregon has no state sales tax so no seller's permit needed for most businesses; local license: varies by city; contractor license: see CCB RENEWAL: Annual report due anniversary month each year; local license: annual per city; professional licenses: per board ONLINE OPTION: Yes - sos.oregon.gov/business (Business Registry); oregon.gov/dor (tax registration); Oregon Business Express is the integrated portal WHERE TO GO: Oregon Secretary of State Business Registry (entity formation); Oregon DOR (tax registration); City Hall (local license); Oregon CCB (contractor license); applicable licensing board (professional licenses)
Online Option
Yes - sos.oregon.gov/business (Business Registry); oregon.gov/dor (tax registration); Oregon Business Express is the integrated portal
Where to Go
Oregon Secretary of State Business Registry (entity formation); Oregon DOR (tax registration); City Hall (local license); Oregon CCB (contractor license); applicable licensing board (professional licenses)
County-specific variations apply

Oregon cities independently administer local business licensing. Portland (Multnomah County) has one of the most complex local business license systems - Portland Business License Tax and Multnomah County Business Income Tax apply to businesses earning income in Portland/Multnomah County; many Oregon service businesses pay these even if not physically located in Portland. Beaverton, Salem, Eugene, Hillsboro, Medford, and other OR cities may also require local licenses. Verify for each city where you operate.

Oregon Notes

Important state-specific details

  • NO STATE SALES TAX in Oregon - major business advantage; no seller's permit needed for retail businesses (though local tax may apply in some jurisdictions); OR one of 5 states with no sales tax.
  • CORPORATE ACTIVITY TAX (CAT): Applies to businesses with Oregon gross receipts over $1 million annually; 0.57% on gross receipts above $1 million; register through Oregon DOR.
  • CONTRACTOR LICENSE (CCB): Oregon Construction Contractors Board - all contractors must be licensed; apply at ccb.oregon.gov; (503) 378-4621.
  • PORTLAND BUSINESS LICENSE: Portland requires a separate city business license and levies a Business License Tax (1.45% of net income) on businesses operating in Portland; register at portlandoregon.gov/revenue.
  • Oregon LLC formation: $100; annual report $100 - moderate nationally.
Official Source

State office contact

State Office
Oregon Secretary of State, Business Registry - sos.oregon.gov/business | (503) 986-2200; Oregon DOR - oregon.gov/dor | (503) 945-8091; Oregon CCB (contractor license) - ccb.oregon.gov | (503) 378-4621