Home Bakery Permits & Licenses in Gresham, OR

Required for all LLCs. Annual report required separately (see below). Fees as of 2024.

Applies to all LLCs. Online filing recommended.

Required if using trade name/DBA. Published notice may be required in county newspaper ($50+).

Specific to home bakeries selling non-hazardous baked goods (e.g., cookies, breads). Gross sales limit $125,000/year (updated 2023). Requires food handler card, kitchen inspection, labeling compliance. Effective rules as of July 2023.

Required for principal food handler in home bakery. Valid 3 years. ANSI-accredited online training accepted.

Home kitchen must meet specific standards (e.g., separate handwashing sink). Contact local health dept for county-specific fees/process.

Oregon has no state sales tax, but registration required for resale certificates and compliance. Home bakeries selling at retail typically need this.

Required for all businesses in Oregon, including LLCs. The Unified Business Identifier (UBI) is issued upon registration and used across state agencies. This step includes registration with the Department of Revenue and Employment Department.

Oregon does not have a general sales tax. However, home bakers selling directly to consumers may be subject to local option taxes in certain jurisdictions. As of 2023, only the City of Portland imposes a local sales tax (Portland Arts Tax on certain sales). Most home bakery sales in Oregon are not subject to state sales tax. Confirm local jurisdiction rules.

All businesses with income sourced in Oregon must register for tax accounts. For an LLC, income passes through to owners and reported on personal returns (Form OR-40). No separate state corporate income tax. Registration is automatic via UBI registration with the Secretary of State.

Required if the home bakery hires employees. Employers must withhold Oregon personal income tax from employee wages. Registration is done through the Combined Tax Registration form (OR-REG).

All employers in Oregon must register with the Employment Department and pay unemployment insurance (UI) taxes. New employers pay 3.0% on the first $54,000 of each employee’s wages (2024 rate). Rate may change annually.

Oregon does not have a franchise tax. However, LLCs are subject to the Oregon Corporate Excise Tax if they elect to be taxed as a corporation. Most LLCs are pass-through entities and instead pay the Minimum Excise Tax of $150 annually. This is reported on Form 65. Home bakeries structured as LLCs typically file Form 65 with the Department of Revenue.

Not all Oregon cities require a business license. For example, Portland requires a Business License ($75/year), while Eugene does not. Home bakers must check with their city or county clerk. Registration often includes a local option tax or privilege tax. See ORS 307.445 for authority.

While not a tax, this is a mandatory regulatory requirement. At least one person per food establishment must hold a valid Oregon Food Handler Card. Home bakers selling under the Oregon Cottage Food Law must comply. This is not a tax registration but is critical for compliance.

Required for home bakers selling under Oregon’s Cottage Food Law (ORS 616.120–616.175). Allows sale of items like breads, cookies, and jams without commercial kitchen. Registration with ODA is mandatory. Does not exempt from tax or local licensing requirements.

Required for all businesses including home occupations; home bakery qualifies as retail sales

Title 33.815.020 Portland Zoning Code; food sales allowed if compliant with state cottage food rules

Required for home-based businesses outside city limits; home bakeries specifically listed

Chapter 33.815 of county zoning ordinance; no on-site customer visits typically allowed

Standard home bakery under cottage laws typically exempt; required for expansions

Fire Code compliance for residential fire hazards; annual inspection may be required

Home occupations explicitly allowed with zoning compliance

Food preparation allowed if compliant with Oregon Cottage Food laws (OAR 333-150-0115)

Sole proprietors and LLC members without employees are not required to carry coverage but may elect to do so. Coverage is mandatory for all employers with one or more employees in Oregon under ORS 656.057. Exemption only applies if no employees are present.

Not legally required by Oregon state law for home bakeries, but strongly recommended. May be required by contracts, market organizers, or landlords. Covers third-party bodily injury or property damage.

Not legally required by Oregon, but highly recommended for home bakers selling food products. Covers claims of harm due to defective or unsafe products. Oregon's Cottage Food Law does not require it, but risk exposure is significant.

Required under ORS 616.250 and OAR 603-028-1000 for Cottage Food Producers. The $25,000 surety bond ensures compliance with food safety rules. Exemptions: Sales under $20,000/year from home kitchen are exempt from bond requirement if only selling non-potentially hazardous foods directly to consumers. Effective: January 1, 2022 (exemption threshold increased from $5,000 to $20,000).

Personal auto policies may not cover business use. Oregon law requires minimum liability coverage of $25,000/$50,000/$20,000 (bodily injury per person/bodily injury per accident/property damage). Commercial use requires endorsement or commercial policy.

Not legally required in Oregon for home bakeries. Covers claims of negligence, misrepresentation, or failure to deliver services. Rarely applicable to food producers unless offering custom design or consulting services. Considered optional.

Not applicable to standard home bakeries. Required only if selling or serving alcohol, which would require OLCC licensing. Home bakeries under Cottage Food Law are prohibited from using alcohol in products intended for sale unless fully evaporated during baking and not marketed as alcoholic.

Most home bakeries do not generate hazardous waste. If using industrial-strength cleaners classified as hazardous, the business may be regulated as a Small Quantity Generator (SQG). Typical baking byproducts (flour, sugar, eggshells) are not hazardous.

Applies to all businesses. Home bakery must ensure advertising (online, packaging, social media) is truthful, not misleading. Must disclose material information (e.g., allergens, net weight). FTC enforces against deceptive claims (e.g., “organic” without certification).

Required under the FDA Food Safety Modernization Act (FSMA) for facilities that manufacture, process, pack, or hold food for human consumption in the U.S. Home bakeries operating solely within Oregon are exempt from federal registration but may still be subject to state cottage food laws. If selling to customers in other states (e.g., via online sales with shipping), registration is required.

Federal labeling requirements (including ingredient list, allergens, net quantity, nutrition facts) apply if selling in interstate commerce or if not covered by state cottage food exemptions. Oregon’s cottage food law (ORS 621.140–621.220) allows limited labeling for in-state sales, but federal rules apply if selling across state lines.

Mandatory under Oregon’s Cottage Food Law. Required if annual gross sales exceed $5,000. $25,000 surety bond required unless exempt (sales < $20,000/year). Exemptions: direct sales only, no wholesale, no alcohol, no potentially hazardous foods (e.g., custards, cream-filled pastries).

Required for all LLCs for federal tax purposes, even with no employees. Used for IRS reporting, business bank accounts, and tax filings.

As an LLC, profits pass through to owner's personal tax return (Schedule C). Owner must pay self-employment tax (15.3%) on net earnings via Schedule SE. Estimated quarterly taxes (Form 1040-ES) required if tax liability exceeds $1,000 annually.

Applies to all employers, including small businesses. Home bakeries are not exempt. However, businesses with 10 or fewer employees are exempt from routine OSHA inspection requirements but still must report serious incidents.

If the home bakery allows customers to enter the home for purchases, the business must comply with ADA accessibility standards to the extent readily achievable. This includes accessible pathways, counters, and restrooms if provided. Online ordering systems must also be accessible.

Home bakers operating under the Cottage Food exemption are exempt from routine health inspections. However, local health departments may inspect if complaints are filed or if the business sells non-exempt items (e.g., cream-filled pastries).

Employers must display current labor law posters in a visible location. Includes minimum wage, OSHA, and anti-discrimination notices. Available for free download from BOLI website.

Cottage food operators must keep records of sales, ingredients, and customer information for at least two years. Required for compliance verification and traceability in case of foodborne illness.

Employers must file Form 940 (Federal Unemployment Tax) annually by January 31. Form 941 (Quarterly Federal Tax Return) is due quarterly. These are ongoing compliance requirements tied to EIN.

Required for all U.S. employers. Form I-9 must be completed for each employee. Applies only if the LLC hires workers. Volunteers or sole proprietors without employees are not required to file.

Federal minimum wage ($7.25/hr), overtime (1.5x after 40 hrs/week), and child labor rules apply. Even small home bakeries must comply if they have employees. Independent contractors are not covered.

FMLA requires eligible employers to provide up to 12 weeks of unpaid, job-protected leave annually. Most home bakeries will not meet the 50-employee threshold. Not applicable to sole proprietors or small operations.

All Oregon LLCs must file an annual report with the Secretary of State to remain in good standing. The report includes business address, registered agent, and management structure. Can be filed online or by mail.

If the home bakery operates under a name other than the owner’s legal name (e.g., 'Sweet Haven Bakery'), it must register a Business Name Registration (DBA) with the Oregon Secretary of State. This registration is valid for 5 years and must be renewed.

All businesses in Oregon must register with the Department of Revenue using the Business Identification Number (BIN) system. The Business License Application (BOLA) must be renewed annually. This includes home-based businesses.

Home bakers operating under the Cottage Food Exemption must renew their registration each year with ODA by October 1. The registration covers sales at farmers markets, events, and direct sales. Requires compliance with labeling and sales limits ($40,000/year).

Oregon does not collect state or local sales tax on retail purchases. However, if the bakery ships goods to customers in other states, it may be required to collect and remit sales tax in those jurisdictions under economic nexus rules. The Department of Revenue assigns filing frequency based on expected tax liability.

LLC owners must make quarterly estimated tax payments for federal income and self-employment taxes (Schedule SE). Payments are due on the 15th of April, June, September, and January.

Individuals, including sole proprietors and LLC members, must make quarterly estimated state income tax payments if they expect to owe more than $1,500 in tax for the year.

All business owners must file a federal income tax return annually. For single-member LLCs, income is reported on Form 1040 with Schedule C. Due date is April 15 unless extended.

All Oregon residents with taxable income must file an Oregon income tax return annually. Single-member LLCs report business income on personal return using Form OR-40.

An EIN is required for tax reporting. While obtaining the EIN is one-time, ongoing compliance includes filing employment tax returns (e.g., Form 941) if the business hires employees.

Employers in Oregon must report wages and pay unemployment insurance tax quarterly. New employers pay a standard rate; experienced-rated employers pay based on claims history.

All employers in Oregon must carry workers' compensation insurance through the State Accident Insurance Fund (SAIF) or approved private carrier. Sole proprietors without employees are not required to carry coverage.