Increases the maximum percentage of tax that the governing body of a city or county may impose on the sale of marijuana items.

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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
Senate Bill 570
Sponsored by Senator ANDERSON (Presession filed.)
SUMMARY
The following summary is not prepared by the sponsors of the measure and is not a part of the body thereof subject
to consideration by the Legislative Assembly. It is an editor’s brief statement of the essential features of the
measure as introduced. The statement includes a measure digest written in compliance with applicable readability
standards.
Digest: The Act raises the percentage of the tax that a city or a county may impose on the sale
of marijuana items. (Flesch Readability Score: 61.4).
Increases the maximum percentage of tax that the governing body of a city or county may im-
pose on the sale of marijuana items. Requires a percentage of a newly enacted or increased amount
to be transferred to the county in which the collecting retail establishment is located, provided the
county is eligible for Oregon Marijuana Account distributions.
Applies to marijuana items sold on or after January 1, 2026.
Takes effect on the 91st day following adjournment sine die.
A BILL FOR AN ACT
Relating to local marijuana taxes; creating new provisions; amending ORS 475C.453; and prescribing
an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1.
ORS 475C.453 is amended to read:
475C.453. (1)(a) Except as expressly authorized by this section, the authority to impose a tax or
fee on the production, processing or sale of marijuana items in this state is vested solely in the
Legislative Assembly.
(b) Except as expressly authorized by this section, a county, city or other municipal corporation
or district may not adopt or enact ordinances imposing a tax or fee on the production, processing
or sale of marijuana items in this state.
(2) Subject to subsection (4) of this section, the governing body of a city or county may adopt
an ordinance to be referred to the electors of the city or county as described in subsection (3) of
this section that imposes a tax or a fee on the sale of marijuana items that are sold in the area
subject to the jurisdiction of the city or the unincorporated area subject to the jurisdiction of a
county by a marijuana retailer that holds a license issued under ORS 475C.097.
(3) If the governing body of a city or county adopts an ordinance under this section, the gov-
erning body shall refer the measure of the ordinance to the electors of the city or county for ap-
proval at the next statewide general election.
(4) An ordinance adopted under this section may not impose a tax or fee:
(a) In excess of [three] 10 percent; or
(b) On a registry identification cardholder or on a designated primary caregiver who is pur-
chasing a marijuana item for a registry identification cardholder.
SECTION 2.
The amendments to ORS 475C.453 by section 1 of this 2025 Act apply to taxes
imposed on marijuana items sold on or after January 1, 2026.
SECTION 3. Section 4 of this 2025 Act is added to and made a part of ORS 475C.670 to
475C.734.
NOTE:Matter in boldfaced type in an amended section is new; matter [ italic and bracketed] is existing law to be omitted.
New sections are in boldfaced type.
LC 1324
SB 570
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SECTION 4.
(1) If the governing body of a city by ordinance imposes or increases a tax
or fee on the sale of marijuana items, 20 percent of the proceeds of the tax or fee collected
shall be transferred to the county in which the retail establishment collecting the tax is lo-
cated.
(2) Subsection (1) of this section applies only to:
(a) Cities located in counties that are eligible under ORS 475C.726 (3)(c) to receive
transfers from the Oregon Marijuana Account; and
(b) A tax or fee that is newly enacted after the effective date of this 2025 Act or that
amount that is attributable to a tax or fee increase enacted after the effective date of this
2025 Act.
SECTION 5.
This 2025 Act takes effect on the 91st day after the date on which the 2025
regular session of the Eighty-third Legislative Assembly adjourns sine die.
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