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Plan for Salem, OR

Starting a Business in Salem: Licenses, Registrations & Checklist

A step-by-step plan to open a business in Salem: what to file first, what depends on what, and which permits come before opening day. Change the business details to fit yours.

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Dates

Permits and registrations specific to Salem, OR

Sales tax permitNone
City of SalemHas its own business licenses, taxes or permits (listed below).
Marion CountyHas its own business licenses, taxes or permits (listed below).
Local licenses and permits to obtain
  • City business license and local business income taxes — Salem, Marion County, Oregon · City (e.g., Portland Revenue Division): Salem / Marion County (city)
  • Obtain certificate of occupancy for premises in Salem · Salem (Marion County) building department (city)
  • Renew Salem business license · City of Salem Permit Application Center (city)
  • File Marion County business personal property return · Marion County Assessor (county)
Register with these Oregon agencies

Startup sequence and prerequisites in Salem

Based on your selections, this plan has 11 steps. What you file first decides what you can do next: later registrations and licenses wait on the ones below.

Do these first

  1. Maintain a registered agent in Oregon
  2. File formation documents with the Oregon Secretary of State, Corporation Division
  3. Obtain an Employer Identification Number (EIN)

Then, once those are done

  • Register for and file Oregon entity-level taxes — after: Obtain an Employer Identification Number (EIN)
  • City business license and local business income taxes — Salem, Marion County, Oregon — after: Obtain an Employer Identification Number (EIN)
  • Obtain certificate of occupancy for premises in Salem — after: Obtain an Employer Identification Number (EIN)
  • Renew Salem business license — after: Obtain an Employer Identification Number (EIN)
Start planObligations (10)
Government fees

Known charges: $100.00 per year.

Total incomplete: some fees unknown

10 of 11 steps have no fee amount in our data. The figures above count only the 1 step with a recorded fee. Check each agency's fee schedule.

File formationOct 25, 2026in 7 days
Ready to operateJan 1, 2027in 75 days
Opening dateNot setAdd a target opening date to check the plan fits
Progress0 / 11Saved in this browser

Things the formation documents depend on: a registered agent and any professional approvals.

Suggested planning date: Oct 25, 2026
Ongoing
not individually checked

File the formation documents with the state.

Suggested planning date: Nov 8, 2026
One-time
not individually checked
After: Maintain a registered agent in Oregon

Obtain the EIN (and apply for tax-exempt status, for nonprofits). Most registrations need it.

Suggested planning date: Nov 11, 2026
One-time
not individually checked
After: File formation documents with the Oregon Secretary of State, Corporation Division

State tax accounts, trade name, foreign qualification and publication requirements.

Suggested planning date: Nov 25, 2026
Annual
checked Oct 13, 2026
After: Obtain an Employer Identification Number (EIN)

Licenses and permits you need before you operate: state, industry, local and professional.

Suggested planning date: Dec 25, 2026
Annual
not individually checked
After: Obtain an Employer Identification Number (EIN)
Suggested planning date: Dec 25, 2026
One-time
not individually checked
After: Obtain an Employer Identification Number (EIN)
Statutory deadline: Dec 25, 2026 · in 68 days
Annual
checked Oct 13, 2026
Applies because: Business is located in Salem, OR. Schedule: Within 30 days of expiration (December 31).After: Obtain an Employer Identification Number (EIN)

Recurring filings and payments, in the order they fall due.

Statutory deadline: Nov 1, 2026 · in 14 days
Annual
checked Oct 16, 2026
Applies because: Business operates in OR. Schedule: November 1.
Statutory deadline: Mar 15, 2027 · in 148 days
Annual
checked Oct 13, 2026
Applies because: Business is located in Marion County, OR. Schedule: March 15.
Statutory deadline: Apr 15, 2027 · in 179 days
Annual
not individually checked
Applies because: Federal tax treatment is sole_prop. Schedule: April 15.
Statutory deadline: Oct 25, 2027 · in 372 days
fee $100
Annual
checked Oct 13, 2026
Applies because: llc formed in OR. Schedule: On the anniversary of formation.
Suggested planning dates are allowances, not agency processing times. Statutory deadlines come from the rules and are labeled as such.

Common questions about Salem

The state licenses your industry through its own regulator, and the city and county add local permits. These are the authorities and local items on record for Salem:

  • Contractor licensing: Oregon Construction Contractors Board
  • Real estate licensing: Oregon Real Estate Agency
  • Alcohol licensing: Oregon Liquor and Cannabis Commission
  • Child care licensing: Oregon Department of Early Learning and Care
  • Health facility licensing: Oregon Health Authority
  • City business license and local business income taxes — Salem, Marion County, Oregon (City (e.g., Portland Revenue Division): Salem / Marion County, city)
  • Obtain certificate of occupancy for premises in Salem (Salem (Marion County) building department, city)
  • Renew Salem business license (City of Salem Permit Application Center, city)
  • File Marion County business personal property return (Marion County Assessor, county)

With your current selections, the licenses and permits are: City business license and local business income taxes — Salem, Marion County, Oregon; Obtain certificate of occupancy for premises in Salem; Renew Salem business license. Change the industry above to see yours.

Sources: sos.oregon.gov, oregon.gov, oregon.gov

Formation comes first; tax, license and employer registrations wait on it. In your plan the first steps are:

  1. Maintain a registered agent in Oregon
  2. File formation documents with the Oregon Secretary of State, Corporation Division
  3. Obtain an Employer Identification Number (EIN)

Sources: sos.oregon.gov, oregon.gov

Known government fees for your plan: $0.00 one-time and $100.00 per year.

Steps without a recorded fee are not counted, so check each agency's fee schedule before you budget.

Sources: sos.oregon.gov, oregon.gov

In your plan for Salem, requirements come from four levels. Oregon sets formation, state taxes and employer rules; the city and county add local licenses and taxes.

  • Federal (2): Obtain an Employer Identification Number (EIN); File federal income tax return: Form 1040 with Schedule C
  • State (4): Maintain a registered agent in Oregon; File Annual Report (Oregon); Register for and file Oregon entity-level taxes; File the annual unclaimed property holder report (Oregon)
  • County (1): File Marion County business personal property return
  • City (3): City business license and local business income taxes — Salem, Marion County, Oregon; Obtain certificate of occupancy for premises in Salem; Renew Salem business license

Sources: sos.oregon.gov, oregon.gov

  • Register for unemployment insurance with Oregon Employment Department.
  • Workers' compensation: Oregon Workers' Compensation Division. Required when: 1 employee
  • Paid Leave Oregon contributions: applies from 1 employee.
  • Register to withhold Oregon income tax from wages.

Sources: oregon.gov, oregon.gov, oregon.gov

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