Complete guide to permits and licenses required to start a tattoo / piercing in Salem, OR. Fees, renewal cycles, and agency contacts.
Not specifically mandated by Oregon law, but risk exposure increases if selling topical products. Recommended if distributing aftercare products or branded goods. May be required by retailers or market vendors.
Required for all LLCs. Annual report required separately (see below).
Applies to all LLCs.
Required for each person performing body piercing. Prerequisites: 18+ years old, bloodborne pathogens training, facility approval.
Required for each person performing tattooing. Prerequisites: 18+ years old, bloodborne pathogens training, facility approval.
Required for tattoo/piercing facilities. Must meet OAR 333-700 standards for infection control, equipment, etc. Plan review required prior to operation ($200 fee).
Required if business uses a name different from LLC's exact legal name. Renews with annual report.
If the LLC is taxed as a partnership, file federal Form 1065 and Oregon Form 20‑P (pass‑through) instead.
Oregon does not impose sales tax on services, including tattooing and body piercing. However, if the business sells taxable tangible goods (e.g., lotions, jewelry, clothing), a sales tax account must be registered with the Oregon Department of Revenue. See OAR 150-314-0320 for taxability of services and goods.
Required for all employers in Oregon. Must withhold state income tax from employee wages. Registration is completed via the Oregon Business Registry application. See ORS 316.145 and ORS 316.150.
All employers in Oregon must register with the Employment Department and pay unemployment insurance tax. Applies to businesses with one or more employees. Registration is done via the Oregon Business Registry. See ORS 657.225 and ORS 657.325.
Oregon LLCs with income must file Form OR-100 (Partnership/LLC Return). If the LLC is taxed as a pass-through, members report income on personal returns (Form OR-40). Applies to all Oregon-based LLCs earning income. See ORS 316.015 et seq.
Only applies if the tattoo/piercing studio holds a liquor license, which is rare. Most body art studios do not serve alcohol. If applicable, liquor liability insurance is required by OLCC rules.
While not insurance, this is a mandatory regulatory requirement. All practitioners must register with DHS every two years. Required for compliance with state body art safety laws.
Required for all LLCs, including single-member LLCs, that have employees or elect to be taxed as a corporation. Even if not required, most banks require an EIN to open a business account. This is a standard federal requirement for all business entities, not specific to tattoo/piercing businesses.
By default, LLCs are pass-through entities. Multi-member LLCs file Form 1065 (Partnership Return), while single-member LLCs report income on Schedule C of Form 1040. If the LLC elects corporate taxation, Form 1120 must be filed. This is a general federal tax requirement applicable to all LLCs, not specific to tattoo/piercing businesses.
Tattoo and piercing businesses are subject to OSHA’s Bloodborne Pathogens Standard (29 CFR 1910.1030) due to occupational exposure to blood. Requirements include a written exposure control plan, annual training, provision of personal protective equipment (PPE), use of engineering controls (e.g., sharps containers), and hepatitis B vaccination offers. This is a federal requirement specific to businesses with occupational exposure to blood, such as tattoo and piercing studios.
Requires employers to inform employees about hazardous chemicals (e.g., disinfectants, inks, aftercare products) through labels, safety data sheets (SDS), and training. This applies to tattoo and piercing studios using chemical sterilants or cleaning agents. While HCS applies broadly, the use of specific chemicals in this industry makes compliance critical.
Tattoo and piercing studios are considered "public accommodations" under Title III of the ADA and must be accessible to people with disabilities. This includes physical access (ramps, door widths), communication access (for clients with hearing or vision impairments), and service policies. While this applies to all public-facing businesses, it is a mandatory federal requirement for this business type.
While most modern tattoo and piercing studios do not use mercury-containing devices, if such items are present (e.g., in older HVAC systems), they must be managed under the Universal Waste Rule. This is not typically applicable to standard operations but is a federal environmental regulation that could apply under specific conditions.
The FDA regulates tattoo inks as cosmetics and considers them to be adulterated if they contain unsafe color additives. While the FDA has not approved any color additives for injection into the skin, it monitors for harmful substances (e.g., heavy metals, carcinogens). Businesses must source inks from compliant suppliers. This is a federal requirement specific to tattoo businesses.
The FTC Act prohibits deceptive or unfair advertising practices. Tattoo and piercing businesses must ensure that claims (e.g., "permanent," "safe," "certified") are truthful and substantiated. This includes online advertising, social media, and in-studio signage. While this applies to all businesses, it is particularly relevant for service-based businesses making health or safety claims.
All employers, including tattoo and piercing studios, must complete Form I-9 to verify identity and work authorization for every employee. This is a federal requirement for all U.S. employers, not specific to this industry.
Requires compliance with federal minimum wage ($7.25/hour as of 2024), overtime pay (1.5x regular rate after 40 hours), and recordkeeping. Applies to all non-exempt employees. While this is a general federal labor law, it is mandatory for any tattoo/piercing business with employees.
Requires eligible employees to be granted up to 12 weeks of unpaid, job-protected leave for qualifying medical or family reasons. Only applies to employers meeting the size threshold. This is a federal labor requirement that may not apply to most small tattoo/piercing studios.
Employers must record needlestick injuries in a sharps injury log and maintain a log of all work-related injuries. Multi-member LLCs must also report certain severe incidents to OSHA within 8 hours (e.g., hospitalization, fatality). This is a specific federal requirement for businesses with occupational exposure to sharps.
Portland imposes a Business License Tax (BLT) on businesses operating within city limits. Tattoo and piercing studios fall under 'Personal Services' category. Registration required even if no tax is due. Remote sellers with nexus in Portland may also be liable.
Applies to all employers with employees working in Multnomah County, including Portland. Separate from state unemployment tax. Must register with Multnomah County Finance Division. See Multnomah County Code 5.05.
Oregon does not impose a general corporate income tax or franchise tax on LLCs. There is no statewide gross receipts tax. LLCs are subject only to state personal income tax on pass-through earnings and specific tax obligations as outlined.
Required for all LLCs regardless of employee count. Used for federal tax reporting, bank accounts, and state registrations. Apply online via IRS Form SS-4. Oregon Department of Revenue and Employment Department require EIN during registration.
Required for all businesses operating in Portland city limits. Tattoo/piercing studios must register regardless of type.
Applies outside city limits; tattoo/piercing specifically listed as requiring license.
Must confirm zoning allows "personal services" use (tattoo/piercing classified as such) in commercial zones; home occupation prohibited for body art.
Specific to tattoo/piercing; requires plan review, inspections for sterilization, infection control. Effective rules as of 2023 update.
Required for sinks, sterilization areas, barriers per health code.
Wall signs allowed in commercial zones; strict size/illumination rules.
Tattoo studios often require due to aerosols, sterilization equipment.
Verifies compliance with building, fire, zoning codes for tattoo/piercing use.
Common for commercial spaces housing tattoo studios.
Verifies zoning allows body art facilities; no home-based allowed.
Required for all employers with one or more employees in Oregon, including LLC members who opt in. Sole proprietors without employees are exempt but must file a Declaration of Exemption (Form 882).
Not statutorily required by Oregon state law for all businesses, but often mandated by local city ordinances (e.g., Portland, Eugene) or commercial leases. Strongly recommended due to risk exposure.
Not legally required by Oregon state or local law for tattoo/piercing studios. However, strongly recommended to cover claims of negligence, infections, or allergic reactions. Some cities may require proof as part of licensing.
A $1,000 surety bond is required for all body art establishments under ORS 433.715 and OAR 333-020-0040. The bond ensures compliance with state body art regulations. Must be issued by a surety company licensed in Oregon.
While not a standalone federal regulation, the CDC’s infection control guidelines are adopted by Oregon’s Health Authority and must be followed to maintain state licensing. Includes use of single-use needles, proper sterilization, client screening, and documentation. Required for all tattoo and piercing studios.
Renewal must be submitted online through the OHA Body Art portal. The renewal date is tied to the original issuance date.
CE hours are tracked in the OHA practitioner portal and must be uploaded before the renewal deadline.
Inspection covers sanitation, equipment sterilization, record‑keeping, and compliance with the Oregon Body Art regulations.
Required only if the business owns or regularly uses a vehicle. Personal auto policies do not cover commercial use. Minimum liability: $25,000 bodily injury per person, $50,000 per accident, $20,000 property damage.
Payments are made using Form OR‑20‑ES (or electronically via the Oregon Revenue Online portal).
Partners receive Schedule K‑1 for reporting on personal returns.
The poster includes OSHA’s rights and responsibilities, employer responsibilities, and employee rights.
Required posters include Minimum Wage, Workers’ Compensation, Unemployment Insurance, and Anti‑Discrimination.
Records include signed consent forms, sterilization logs, and any adverse event reports.
Includes all income statements, expense receipts, payroll records, and tax returns.
Check with the specific city or county fire marshal for exact scheduling and any required permits.
Confirm with the city’s building department; many jurisdictions only require a one‑time permit unless major renovations occur.
Plan must be written, updated annually, and made available to employees. Training on the plan is required for all exposed staff.
Check the specific city or county website for application steps; some jurisdictions allow online renewal.
Use puncture‑resistant, labeled containers; arrange for licensed medical waste hauler.
The FDA regulates tattoo inks, needles, and equipment as medical devices, ensuring safety and preventing infections. Compliance involves using sterile, single-use needles and ensuring inks meet specific safety standards; fees vary depending on the specific requirements.
Yes, as a public accommodation, your tattoo shop must comply with ADA Title III, ensuring accessibility for individuals with disabilities. This includes accessible entrances, restrooms, and potentially other modifications, with costs ranging from $0 to $20,000 depending on necessary changes.
As an LLC, you'll need to file federal income tax returns and potentially pay self-employment taxes through the IRS. The specific requirements and fees vary based on your business structure and income.
OSHA requires a safe working environment, including proper ventilation, bloodborne pathogen training, and hazard communication. Compliance may involve an inspection and potential fees between $500 and $2000.
The FTC has guidelines on advertising and consumer protection, requiring truthful and non-deceptive marketing practices. You should avoid making false claims about your services and clearly disclose any potential risks associated with tattooing or piercing.
Permit Finder asks follow-up questions to give you an exact list of permits.
Find Your Permits