Recurring state obligations
Retailers file and remit marijuana retail tax to the Oregon Department of Revenue on the schedule assigned to them, along with any local option tax. Corporate Activity Tax registration and quarterly estimated payments apply once commercial activity crosses the statutory threshold, with an annual CAT return following.
Payroll reporting
Oregon combined payroll reporting covers withholding, unemployment insurance, the statewide transit tax and Paid Leave Oregon contributions, filed quarterly, with transit district taxes where applicable in the Portland metro and Lane County areas.
Federal obligations
Quarterly estimated income tax, federal payroll deposits and quarterly returns, annual information returns, and the entity income tax return with its extension deadline. Because 280E inflates taxable income relative to cash, estimates deserve more attention here than in most industries.
Building the calendar into operations
We publish a client-specific calendar at the start of each year with every deadline, the responsible party and the funding requirement, so payments are reserved for in advance rather than scrambled for.
