Or. Admin. Code § 150-475-4030

Current through Register Vol. 64, No. 1, January 1, 2025

Section 150-475-4030 - Psilocybin Tax: Registration of Service Centers

(1) A psilocybin service center operator must register electronically with the department as a psilocybin tax collector. A psilocybin service center operator must use a department assigned identification number or an Oregon Health Authority issued license number on all reports and payment vouchers filed with the department that are associated with the psilocybin tax. Registration with the department is required to schedule an appointment to make psilocybin tax payments with the department.

(2) The department will make forms available for reports and payment vouchers for use by psilocybin service center operators in reporting and paying psilocybin tax.

(3) A psilocybin service center operator must notify the department in writing if the status of the psilocybin service center changes. Specifically, a psilocybin service center must notify the department when an individual or entity acquires a greater than 50% financial interest in the ownership of the psilocybin service center, address changes of the psilocybin service center, or if the psilocybin service center operator permanently ceases the sale of psilocybin products from a particular psilocybin service center.

Or. Admin. Code § 150-475-4030

REV 36-2022, adopt filed 12/28/2022, effective 1/1/2023

Statutory/Other Authority: ORS 305.100 & 475A.702

Statutes/Other Implemented: ORS 475A.666