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OR400 obligations4 jurisdictions

Mosier compliance requirements

Every filing obligation for small businesses operating in Mosier, Oregon — federal, state, county, and city-specific.

Breakdown: 106 federal requirements, 266 Oregon state filings, 22 Wasco County requirements, and 6 Mosier-specific requirements. Each obligation links to an authoritative source — the official government page where available, or the authorized filing portal or publisher otherwise.

Federal Obligations(106)

1099-NEC Filing — Nonemployee Compensation

ANNUALTAX FILING

Businesses that pay $600 or more to a non-employee (independent contractor, freelancer, etc.) during the year must file Form 1099-NEC with the IRS and provide a copy to the recipient by January 31. Th...

ADA Title III — Accessibility Compliance for Public Accommodations

AS NEEDEDREGISTRATION

Title III of the Americans with Disabilities Act (ADA) requires businesses that are places of public accommodation (restaurants, retail stores, hotels, theaters, medical offices, professional offices,...

ATF Federal Explosives License/Permit

ONE TIMEINDUSTRY LICENSE

Businesses that manufacture, import, deal in, or use explosive materials must obtain a federal explosives license or permit from the Bureau of Alcohol, Tobacco, Firearms and Explosives (ATF). Licenses...

Est. fee: $200 ($200 for a manufacturer/importer/dealer license (3-year term). $100 for a user permit (3-year term). Employee Possessor background check fees may apply separately.)Filing link → (opens in new tab)Source → (opens in new tab)

ATF Form 4473 Firearms Transaction Recordkeeping

AS NEEDEDINDUSTRY LICENSE

All Federal Firearms Licensees (FFLs) must complete and retain ATF Form 4473 (Firearms Transaction Record) for every firearm transaction conducted through the licensee. Per the Bipartisan Safer Commun...

Est. fee: $0 (No fee. Form 4473 is a recordkeeping obligation, not a filing.)Filing link → (opens in new tab)Source → (opens in new tab)

BIS Export Controls — Export Administration Regulations (EAR)

AS NEEDEDPERMIT

Businesses exporting goods, software, or technology from the United States must comply with the Export Administration Regulations (EAR) administered by the Bureau of Industry and Security (BIS). Expor...

Est. fee: $0 (No fee for export license applications. Compliance program costs vary.)Filing link → (opens in new tab)Source → (opens in new tab)

BOI Report — Beneficial Ownership Information

ONE TIMEREGISTRATION

The Corporate Transparency Act requires certain companies to report their beneficial ownership information (BOI) to FinCEN. As of March 2025, FinCEN issued a rule exempting all domestic companies from...

Est. fee: $0 (No filing fee. Filing is done online at boiefiling.fincen.gov.)Filing link → (opens in new tab)Source → (opens in new tab)

BOI Report — Updated Report (Ownership Changes)

AS NEEDEDREGISTRATION

Under the Corporate Transparency Act, reporting companies must file an updated Beneficial Ownership Information (BOI) report with FinCEN within 30 calendar days of any change to previously reported in...

CAN-SPAM Act Compliance

AS NEEDEDREGISTRATION

The CAN-SPAM Act (Controlling the Assault of Non-Solicited Pornography and Marketing Act) applies to all businesses that send commercial email messages — any electronic mail message whose primary purp...

Est. fee: $0 (No filing fee — CAN-SPAM is a compliance-posture obligation with no registration or filing required.)Source → (opens in new tab)

CBP Import Entry — Customs Declaration for Imported Goods

AS NEEDEDTAX FILING

Businesses importing goods into the United States with a value exceeding $2,500 must file an entry with U.S. Customs and Border Protection (CBP). Formal entries require a customs bond and use of a lic...

COBRA Notice Requirements — Continuation of Health Coverage

AS NEEDEDEMPLOYMENT

The Consolidated Omnibus Budget Reconciliation Act (COBRA) requires employers with 20 or more employees who sponsor group health plans to offer continuation coverage to employees and their dependents ...

Oregon State Obligations(266)

Annual Report

ANNUALREGISTRATION

All LLCs, corporations, limited partnerships, and limited liability partnerships registered in Oregon must file an Annual Report with the Secretary of State each year to maintain active status. Sole p...

Est. fee: $100 (Filing fee is $100 for most entities (LLC, corp, LP, LLP, PLLC) when filed online. Domestic nonprofits pay $50. Foreign corporations pay $275. Paper filing adds a $100 processing surcharge.)Filing link → (opens in new tab)Source → (opens in new tab)

Anti-Discrimination Policy and Workplace Fairness Act Compliance

AS NEEDEDEMPLOYMENT

Oregon employers are required under ORS 659A and the Workplace Fairness Act to maintain and distribute a written anti-discrimination and anti-harassment policy. Employers must provide a copy of the po...

Est. fee: $0 (No filing fee. BOLI provides free policy templates. Civil penalties and damages may apply for violations.)Filing link → (opens in new tab)Source → (opens in new tab)

Business Personal Property Tax Return

ANNUALTAX FILING

Oregon businesses must file an annual personal property tax return with their county assessor listing all taxable business personal property — machinery, equipment, furniture, supplies, and leasehold ...

Est. fee: $0 (No filing fee for the return. Property taxes are assessed based on real market value and billed separately by the county. Tax rates vary by county and taxing district.)Filing link → (opens in new tab)Source → (opens in new tab)

Charitable Organization Annual Report (CT-12)

ANNUALREGISTRATION

Oregon nonprofits registered with the DOJ Charitable Activities Section must file an annual financial report using Form CT-12 (Oregon charities) or Form CT-12F (foreign charities). The report includes...

Est. fee: $10 (Sliding-scale fee: 0.01% of net assets or fund balances (Line 13 of CT-12). Minimum $5, maximum $2,000. No fee if net assets minus liabilities is less than $50,000. Most small nonprofits pay $5 to $20.)Filing link → (opens in new tab)Source → (opens in new tab)

Charitable Organization Registration (DOJ)

ONE TIMEREGISTRATION

Oregon nonprofits that solicit or receive charitable contributions must register with the Oregon Department of Justice Charitable Activities Section before soliciting donations. Registration requires ...

Est. fee: $0 (No registration fee for Form RF-C or Form RF-T. Annual reporting fees (Form CT-12) are separate and range from $5 to $2,000 based on net assets.)Filing link → (opens in new tab)Source → (opens in new tab)

Cleaner Air Oregon (CAO) Toxic Air Contaminant Risk Assessment

AS NEEDEDPERMIT

Industrial and commercial facilities in Oregon that emit toxic air contaminants may be required to complete a health risk assessment under the Cleaner Air Oregon (CAO) program (OAR 340-245). DEQ prior...

Corporate Activity Tax (CAT) Annual Return

ANNUALTAX FILING

Oregon's Corporate Activity Tax applies to businesses with more than $1 million in commercial activity sourced to Oregon. The tax is $250 plus 0.57% of commercial activity exceeding $1 million, after ...

DEQ Air Contaminant Discharge Permit (ACDP)

AS NEEDEDPERMIT

Oregon businesses that emit air contaminants must obtain an Air Contaminant Discharge Permit (ACDP) from the Oregon Department of Environmental Quality. Permits are tiered by complexity: Basic (small ...

Est. fee: $1515 (Fees vary by permit tier. Basic ACDP and General ACDP are the lowest cost tiers for small businesses. Application fees and annual compliance fees are set by OAR 340-216-8020 Table 2. Fees were last increased in 2020 and a 20% increase is proposed for 2026. Contact DEQ for current fee schedule.)Filing link → (opens in new tab)Source → (opens in new tab)

DEQ Industrial Stormwater Discharge Permit (1200-Z)

AS NEEDEDPERMIT

Oregon industrial facilities that discharge stormwater to surface waters or to conveyance systems draining to surface waters must obtain an NPDES 1200-Z Industrial Stormwater General Permit from the O...

Est. fee: $3073 (Application fee: $1,515. First year annual fee: $1,558. Total initial cost: $3,073 (effective November 1, 2025). Annual fees are assessed each subsequent year. Fees may increase up to 3% per fiscal year per DEQ rulemaking.)Filing link → (opens in new tab)Source → (opens in new tab)

Final Paycheck Requirements

AS NEEDEDEMPLOYMENT

Oregon employers must provide employees their final paycheck containing all wages earned within specific timeframes upon separation under ORS 652.140. If the employer discharges an employee or if both...

Est. fee: $0 (No filing fee. Penalty wages of up to 30 days' wages may be owed if deadline is missed.)Filing link → (opens in new tab)Source → (opens in new tab)

Wasco County Obligations(22)

Business Personal Property Tax Return (Wasco County)

ANNUALTAX FILING

Oregon law requires all business owners who had taxable personal property on January 1 to file an annual Confidential Personal Property Return (CPPR) with the Wasco County Assessor. Taxable personal p...

Columbia River Gorge National Scenic Area Development Review (Wasco County)

ONE TIMEPERMIT

Properties within the Columbia River Gorge National Scenic Area (NSA) in Wasco County are subject to special land use review under the National Scenic Area Land Use and Development Ordinance (NSA-LUDO...

Est. fee: $500 (Fee varies by application type. Wasco County offers full and expedited NSA review application packets. Contact the Planning Department at 541-506-2560 for the current fee schedule. The Columbia River Gorge Commission does not charge additional fees for appeals.)Filing link → (opens in new tab)Source → (opens in new tab)

Commercial Building Permit (Wasco County)

ONE TIMEPERMIT

Businesses constructing, remodeling, or altering commercial buildings in unincorporated Wasco County must obtain a commercial building permit. Oregon uses the Oregon Structural Specialty Code (based o...

Conditional Use Permit (Wasco County)

ONE TIMEPERMIT

Certain business uses in unincorporated Wasco County require a Conditional Use Permit (CUP) from the Wasco County Planning Department. Under the Wasco County Land Use and Development Ordinance (LUDO),...

Est. fee: $700 (Fee varies by application type. Contact the Wasco County Planning Department at 541-506-2560 for the current fee schedule per Ordinance 20-002. A fee waiver may be available for low-income applicants.)Filing link → (opens in new tab)Source → (opens in new tab)

Dog License (Wasco County)

ANNUALINDUSTRY LICENSE

Under Wasco County's animal services ordinance (updated in 2024), all dog owners in unincorporated Wasco County must register their dogs with the county through the Columbia Gorge Humane Society. Oreg...

Est. fee: $25 (Contact the Columbia Gorge Humane Society for the current dog license fee schedule. Oregon dog license fees are typically $5-$35 per dog. Kennel registration fees (5+ dogs) may be higher.)Filing link → (opens in new tab)Source → (opens in new tab)

Electrical Permit (Wasco County)

ONE TIMEPERMIT

Electrical work on commercial or residential properties in Wasco County requires an electrical permit. In Oregon, electrical permits are issued by the Oregon Building Codes Division (BCD) statewide, n...

Est. fee: $150 (Fees based on the number of circuits, fixtures, and type of work per the BCD electrical permit fee schedule. Commercial electrical permits are typically $100-$500+. Apply online via the Oregon ePermitting system.)Filing link → (opens in new tab)Source → (opens in new tab)

Floodplain Development Permit (Wasco County)

ONE TIMEPERMIT

Any development, construction, grading, or fill within a FEMA-designated Special Flood Hazard Area (SFHA) in unincorporated Wasco County requires a Floodplain Development Permit from the Wasco County ...

Est. fee: $500 (Fee varies by project. Contact the Wasco County Planning Department at 541-506-2560 for the current fee schedule. Additional costs for habitat assessment and mitigation plan may apply under the PICM framework.)Filing link → (opens in new tab)Source → (opens in new tab)

Food Establishment Permit (Wasco County)

ANNUALPERMIT

North Central Public Health District, operating under delegation from the Oregon Health Authority, licenses and inspects restaurants, food carts, catering operations, and other food service facilities...

Est. fee: $500 (Fees vary by establishment type and seating capacity. Contact North Central Public Health District at 541-506-2600 for the current fee schedule.)Filing link → (opens in new tab)Source → (opens in new tab)

Home Occupation Permit (Wasco County)

ONE TIMEPERMIT

Home-based businesses operating in unincorporated Wasco County must obtain a Home Occupation Permit from the county planning department. Oregon counties regulate home occupations through their compreh...

Est. fee: $100 (Typically $50-$200. Contact the county planning department for current fee schedule.)

Land Partition Approval (Wasco County)

ONE TIMEPERMIT

Businesses or property owners dividing a parcel of land in unincorporated Wasco County into two or three lots must obtain Land Partition approval from the Wasco County Planning Department. Under Orego...

Est. fee: $800 (Fee varies. Contact Wasco County Planning Department at 541-506-2560 for the current fee schedule. Surveyor fees for the partition plat are additional.)Filing link → (opens in new tab)Source → (opens in new tab)

City Obligations(6)

Building / Construction Permit (Mosier)

ONE TIMEPERMIT

Businesses constructing new buildings, completing remodels, or making other structural alterations in Mosier must obtain building permits from the city. Governed by Mosier Municipal Code Title 13. The...

Food and Beverage Cart Permit (Mosier)

ONE TIMEPERMIT

Food and beverage cart operators in Mosier must obtain a permit from the city. This is governed by Mosier Municipal Code Title 8.60 (Food and Beverage Carts). A Temporary Use Permit or Food and Bevera...

Short-Term Rental Operating License (Mosier)

EVERY 2 YEARSINDUSTRY LICENSE

All STR operators in Mosier must obtain a biennial (2-year) operating license from the city. Two categories exist: (1) Vacation Home Rental — property is not the owner's primary residence, subject to ...

Special / Temporary Event Permit (Mosier)

ONE TIMEPERMIT

Businesses or individuals holding special or temporary events in the City of Mosier must obtain a Special or Temporary Event Permit. Mosier is a popular stop on the Historic Columbia River Highway att...

Transient Lodging Tax — City of Mosier

QUARTERLYTAX FILING

The City of Mosier imposes an 8% transient lodging tax (TLT) on all short-term lodging rentals of 30 or fewer consecutive days. Tax collectors include both lodging providers and intermediaries (bookin...

Utility Franchise (Mosier)

ONE TIMEINDUSTRY LICENSE

Utility companies providing services within the City of Mosier must hold a franchise agreement governed by Mosier Municipal Code Chapter 5.05 (Utility Franchising). This applies to electric, gas, tele...

17,163

Obligations tracked

16,959

Source citations

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