Skip to main content
OR413 obligations4 jurisdictions

Phoenix compliance requirements

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

Breakdown: 106 federal requirements, 266 Oregon state filings, 33 Jackson County requirements, and 8 Phoenix-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)

Jackson County Obligations(33)

Business Personal Property Tax Return (Jackson 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 Jackson County Assessor. Taxable personal...

Child Care Facility Health Inspection (Jackson County)

ANNUALPERMIT

Jackson County Environmental Public Health conducts health, safety, and sanitation inspections of certified child care centers, family homes, and before/after school programs. Child care facility lice...

Est. fee: $380 (Fees vary by facility capacity and type. Contact Jackson County Environmental Public Health at 541-774-8206 for the current fee schedule.)Filing link → (opens in new tab)Source → (opens in new tab)

Commercial Building Permit (Jackson County)

AS NEEDEDPERMIT

Jackson County Building Division administers the State of Oregon's structural, mechanical, plumbing, electrical, and manufactured dwelling specialty codes in unincorporated areas. A commercial buildin...

Commercial Sign Permit (Jackson County)

ONE TIMEPERMIT

Businesses in unincorporated Jackson County installing, altering, or relocating exterior signage must obtain a sign permit from the county planning department. Oregon counties regulate signs through t...

Est. fee: $100 (Typically $50-$250 per sign depending on type and size. Contact the county planning department for current fee schedule.)

Conditional Use Permit (Jackson County)

ONE TIMEPERMIT

Jackson County requires a conditional use permit (Type II or Type III application) for commercial activities and business uses that are not outright permitted in a given zoning district but may be all...

Confidential Personal Property Return (Jackson County)

ANNUALTAX FILING

All businesses owning or possessing taxable personal property in Jackson County must file a Confidential Personal Property Return (OR-CPPR) with the Jackson County Assessor by March 15 each year. Busi...

Electrical Permit (Jackson County)

AS NEEDEDPERMIT

Jackson County Development Services Building Division administers the Oregon Electrical Specialty Code for unincorporated Jackson County. Businesses performing electrical work on commercial properties...

Fire Safety Inspection (Jackson County)

AS NEEDEDPERMIT

Jackson County Development Services Planning Division requires fire safety inspections for commercial and certain residential development proposals in unincorporated areas. The inspection evaluates fi...

Floodplain Development Permit (Jackson County)

AS NEEDEDPERMIT

Businesses constructing or substantially improving structures within FEMA-mapped floodplain areas in unincorporated Jackson County must obtain a Type 2 Floodplain Development Permit from the Jackson C...

Food Establishment License (Jackson County)

ANNUALINDUSTRY LICENSE

Jackson County Environmental Public Health Division licenses and inspects permanent food service establishments including restaurants, cafes, bakeries, delis, caterers, commissaries, warehouses, vendi...

City Obligations(8)

Cannabis Facility License (Phoenix)

ANNUALINDUSTRY LICENSE

Cannabis businesses operating within Phoenix must obtain a city Cannabis Facility License in addition to state OLCC licensing and a city business license. Only one licensed activity is permitted per f...

City of Phoenix Business License

ANNUALREGISTRATION

All businesses operating within the city limits of Phoenix, Oregon must obtain a city business license. There are two types: a Home-Based Business License (for businesses operating from a residence, w...

Est. fee: $84 (New license: $84 base for 3 or fewer employees, plus $5 per additional employee over 3. Renewal: $60 base plus $5 per additional employee over 3. Late fee: $10/month after August 1. Prorated at $7/month for mid-year applications (Jan 1-Jun 30).)Filing link → (opens in new tab)Source → (opens in new tab)

Home Occupation Permit (Phoenix)

ONE TIMEPERMIT

Businesses operating from a residence within Phoenix city limits must obtain a Home Occupation Permit from the Planning Department before a Home-Based Business License can be issued. This permit ensur...

Local Liquor License Recommendation (Phoenix)

ONE TIMEINDUSTRY LICENSE

Businesses applying for an Oregon Liquor Control Commission (OLCC) liquor license in Phoenix must submit a local recommendation form to the city. The city reviews the application and provides a recomm...

Recreational Marijuana Sales Tax (Phoenix)

QUARTERLYTAX FILING

Phoenix imposes a 3% local tax on the retail sale price of recreational marijuana items, in addition to the state 17% tax. The tax is collected at the point of sale by licensed marijuana retailers. Al...

Sign Permit (Phoenix)

ONE TIMEPERMIT

Businesses in Phoenix installing exterior signage must obtain a sign permit from the Planning Department before construction, erection, alteration, or relocation of any sign. Sign size limits vary by ...

System Development Charges (Phoenix)

ONE TIMEPERMIT

New development or changes in land use in Phoenix require payment of System Development Charges (SDCs) for water facilities, parks/open space/recreation, transportation systems, and stormwater facilit...

Transient Room Tax (Phoenix)

QUARTERLYTAX FILING

Operators of lodging facilities (hotels, motels, B&Bs, RV parks, tent camping, short-term rentals) in Phoenix must collect and remit a 6% transient room tax on rent charged for occupancy of 30 consecu...

17,163

Obligations tracked

16,959

Source citations

Track these deadlines automatically

Join the waitlist and get personalized reminders before every filing is due.