Brewery / Distillery Permits & Licenses in Gresham, OR

Required for brewery/distillery storage exceeding thresholds.

Required for all LLCs. Annual report required separately.

Applies to all LLCs.

Renewal every 2 years. Required if transacting business under any name other than LLC's legal name.

Allows brewing, direct sales at brewery, wholesaling. Prerequisites: zoning approval, fire inspection, food service permit if serving food.

Allows distilling, direct sales at distillery. Prerequisites: federal TTB permit, zoning, fire/life safety inspections.

Federal requirement administered by state; applies if distributing via trucks across state lines.

Oregon has no general sales tax, but registration required for transit; direct sales may trigger.

All businesses operating in Oregon must register with the Secretary of State and obtain a Uniform Business Identifier (UBI). This is required for all LLCs and triggers enrollment in relevant tax programs.

Breweries and distilleries selling tangible goods (e.g., bottled spirits, merchandise) or offering on-site sales/tastings may be subject to sales tax. Alcohol products sold for off-premises consumption are generally exempt from sales tax in Oregon but are subject to federal and state excise taxes. However, retail sales at tasting rooms may be taxable depending on structure. Confirm with DOR.

Oregon's Commercial Activity Tax (CAT) applies to businesses with gross receipts over $1 million. Breweries/distilleries exceeding this threshold must register and file. This is not a franchise tax but a gross receipts tax. Effective since July 1, 2020.

All breweries and distilleries must register with TTB and pay federal excise taxes under the Internal Revenue Code. Distilled spirits are taxed under 26 U.S.C. § 5000A; beer under § 5051. Requires bond and regular reporting. See TTB Form 5000.24 and 5000.28.

Federal excise taxes must be reported on Form 720. Beer: $16–$18 per barrel depending on volume; distilled spirits: $13.50 per proof gallon. Subject to inflation adjustments.

Distillers must register with OLCC and pay a state excise tax of $1.50 per gallon on distilled spirits. This is in addition to federal excise tax. Applies to all distilled spirits sold or removed from bonded premises.

All beer produced or sold in Oregon is subject to a state excise tax of $0.21 per gallon. Must register with OLCC and file monthly returns. Applies to both on-premise and off-premise sales.

Required for all employers in Oregon. Withholding tax covers state income tax withheld from employee wages. Registration is automatic upon filing initial return or can be done via Form OR-500.

Employers must withhold Oregon income tax from employee wages and file Form OR-941 quarterly or monthly. Frequency depends on accumulated liability.

Required for all LLCs, especially those with employees or subject to excise taxes. Used for federal tax reporting including income, excise, and employment taxes.

Employers must register with Oregon Employment Department and pay unemployment insurance tax. Rate varies (0.3% to 3.3% in 2024) based on experience rating. New employers start at 2.7%.

Employers must file Form 10000 each quarter and pay unemployment insurance tax. Due dates: April 30, July 31, October 31, January 31.

Many Oregon cities (e.g., Portland, Eugene, Bend) require a local business license or impose a privilege tax. Fees and requirements vary. For example, Portland requires a Business License with annual renewal. Check local municipal code.

Required for all breweries producing beer for sale in Oregon. Must be renewed annually.

Required for all breweries, regardless of volume. Must be renewed every 3 years.

Required for all businesses; breweries/distilleries subject to gross receipts tax

Breweries/distilleries classified as manufacturing; see Title 33 Zoning Code

Applies outside city limits; alcohol production may trigger additional reviews

Required for tanks, fermentation rooms; mechanical/electrical separate permits

Wall, freestanding, or projecting signs; see Chapter 32.48 Portland Zoning Code

Breweries with taprooms need food service review; OLCC may suffice for tastings only

Required for distilleries; breweries may need for CO2 systems

Verifies zoning, fire, building code compliance

Taprooms with public seating trigger requirement

All U.S. employers must complete Form I-9 for each employee. While administered by DHS, enforcement is coordinated with DOL. Applies to breweries/distilleries with employees.

Requires payment of federal minimum wage, overtime pay, and proper recordkeeping. Applies to all breweries/distilleries with employees engaged in interstate commerce (which includes most due to distribution or ingredient sourcing).

Requires eligible employees to be granted up to 12 weeks of unpaid, job-protected leave annually for qualifying reasons. Only applies to larger breweries/distilleries meeting the employee threshold.

Chapter 18.12 Portland City Code; conditional use for noisy manufacturing

All businesses; no special brewery rules noted

See SDC 5.1.000

Required for all; brewing in IG/IL zones

Required for all employers with one or more employees in Oregon. Sole proprietors without employees are exempt but may elect coverage. Administered by the State Accident and Insurance Fund (SAIF).

Oregon law requires minimum liability coverage of $25,000 for bodily injury per person, $50,000 per accident, and $20,000 for property damage. Applies to all registered vehicles, including delivery trucks and company cars.

While not explicitly mandated by statute, OLCC strongly requires proof of liquor liability coverage as part of licensing compliance. Insurers and third-party risk assessors (e.g., for event permits) routinely require it. Recommended minimum: $1 million per occurrence.

Not explicitly mandated by Oregon state law, but required by OLCC as a de facto condition of licensing. Covers third-party bodily injury, property damage, and premises liability. Often required by landlords and municipalities. Recommended minimum: $1 million per occurrence.

Not legally mandated by Oregon state law, but strongly recommended for any business manufacturing and selling consumable products. Covers claims related to contamination, labeling errors, or illness. Often required by distributors and retailers.

All alcohol beverage labels must be approved by TTB via Certificate of Label Approval (COLA). Includes requirements for alcohol content, health warnings, and responsible drinking statements.

Federal excise taxes must be paid on all alcohol produced. Small producers may qualify for reduced rates under the Craft Beverage Modernization and Tax Reform Act (CBMTRA). Filings via TTB Form 5000.24.

Required for all breweries and distilleries operating in Oregon. Includes annual renewal, recordkeeping, and compliance with state alcohol laws.

All businesses, including breweries and distilleries, must register via Business Xpress and file Form 150 annually for state tax purposes.

OLCC requires a surety bond as a condition of licensing. The bond amount is determined by projected annual production: $1,000 bond for up to 10,000 gallons; up to $100,000 bond for over 600,000 gallons. Ensures compliance with ORC Chapter 471 and OLCC regulations.

Not legally required in Oregon for breweries or distilleries. May be advisable for consulting, custom formulation, or event planning services, but not mandated. Typically covered under broader liability policies if needed.

Employer liability coverage is automatically included in the state-mandated workers' compensation policy in Oregon. It protects the business from lawsuits related to workplace injuries not covered by workers' comp. Required for all employers with employees.

Required by many local jurisdictions and often a condition of building or liquor licenses. Covers third-party claims and cleanup costs from spills or contamination.

Required for all LLCs operating as breweries/distilleries, even if no employees are hired. Used for federal tax reporting, including excise taxes on alcohol production.

All breweries and distilleries must register with TTB and pay federal excise taxes on alcohol production. Registration is part of the Alcohol Producer Report (Form 5130.9) and required under the Internal Revenue Code.

Required for all breweries and distilleries under the Federal Alcohol Administration Act. Must be obtained from TTB using Form TTB F 5100.24. Includes facility approval and bond requirements.

A surety bond is required to guarantee payment of federal excise taxes. The amount is determined by TTB based on projected production and tax liability under 27 CFR § 19.33.

Applies to all employers with employees. Breweries/distilleries must comply with hazard communication standards (e.g., chemical exposure from cleaning agents), machine guarding, and emergency response plans. Recordkeeping (OSHA Form 300) required for businesses with 11+ employees.

Required under Title III of the ADA for any brewery/distillery that serves the public. Includes physical access (ramps, restrooms), communication access, and service policies. Applies even to small businesses.

Applies if the facility stores regulated quantities of oil. While not specific to alcohol, breweries/distilleries with large boilers or fuel storage may trigger SPCC requirements under 40 CFR Part 112.

Federal UST regulations apply if the brewery/distillery uses underground tanks for fuel storage. Includes requirements for leak detection, corrosion protection, and operator training under 40 CFR Part 280.

All domestic food facilities, including breweries and distilleries, must register with FDA under Section 415 of the FD&C Act. Registration must be renewed every two years (odd-numbered years).

FTC enforces truth-in-advertising laws. Breweries/distilleries must ensure ads are not deceptive. While TTB regulates alcohol labels, FTC oversees general advertising claims (e.g., "organic," "locally sourced") not covered by TTB.