Oregon LLC Annual Report: The $100 Anniversary Tax That Portland Hipsters Keep Missing

Oregon charges $100 every year on your LLC’s birthday. Not a calendar year. Not a fiscal year. Your actual formation anniversary. And if you miss it by 46 days? Your LLC gets executed without trial.

After helping 175+ Oregon entrepreneurs keep their LLCs alive, I can tell you this quirky anniversary system causes more confusion than a Portland coffee menu. Combine that with Oregon’s aggressive enforcement and their hatred of mailbox addresses, and you’ve got a compliance nightmare wrapped in flannel.

Let me show you how to handle Oregon’s Annual Report without becoming another casualty of the 45-day death window.

The $100 Birthday Tax Nobody Celebrates

Oregon’s Annual Report fee isn’t cheap at $100, but it’s the anniversary date system that really screws people over:

The Anniversary Confusion:

Formed January 15th? Report due January 15th every year

Formed December 31st? Report due December 31st every year

Formed February 29th? Good luck figuring that out

Portland food truck owner formed his LLC on March 17th thinking “St. Patrick’s Day, easy to remember.” Forgot anyway. LLC dissolved May 2nd (45 days plus one). Cost to revive: $200 plus weeks of bureaucracy.

The True Cost When Things Go Wrong:

File on time: $100

File 1-45 days late: Still $100 (grace period)

File after 45 days: LLC administratively dissolved

Reinstatement: $100 penalty + $100 report + hassle

Multiple years missed: $100 per year + penalties

Eugene cannabis dispensary missed two years of reports during COVID. Reinstatement cost: $400 plus legal complications with state licensing.

The 45-Day Grace Period That’s Really a Trap

Oregon gives you 45 days after your due date before dissolution. Sounds generous? It’s not.

Why The Grace Period Is Dangerous:

  1. No penalty during grace = No urgency
  2. No warnings sent during this period
  3. Day 46 = Automatic dissolution
  4. No exceptions for holidays/weekends
  5. Revival not guaranteed

Bend resort owner filed on day 44 thinking he was safe. Payment failed to process until day 46. LLC dissolved. Took three weeks and lawyers to fix.

The Registry Number Hunt

Before you can file anything, you need your Oregon Registry Number. Not your EIN. Not your business ID. Your Registry Number.

Where People Look (Wrong):

  • Federal tax documents
  • Bank paperwork
  • Operating Agreement

Where It Actually Is:

  • Articles of Organization (top right)
  • Oregon business search results
  • That paper you probably threw away

Salem manufacturer spent an hour searching for his Registry Number. It was on the document he’d framed on his office wall. Hidden in plain sight.

Oregon’s War on Mailbox Addresses

Oregon HATES Commercial Mail Receiving Agencies (CMRAs) and Private Mailbox (PMB) addresses with the passion of a thousand burning suns.

What Will Get You Dissolved:

Using UPS Store for registered agent: Instant rejection

PMB for principal place of business: Caught eventually

“Suite” that’s really a box: They check USPS database

Virtual office addresses: Usually flagged

The Database They Use:

Oregon runs every address through USPS verification. If it comes back as CMRA/PMB, you’re toast.

Gresham e-commerce seller used UPS Store for everything. Worked for two years. Then Oregon caught it during an audit. LLC threatened with dissolution unless fixed within 10 days.

Legal Alternatives:

  • Actual office address
  • Home address (privacy gone)
  • Registered agent’s real address
  • Coworking space with real suite numbers

The Member/Manager Update Minefield

Adding or removing members during Annual Report? Free. But the complications aren’t.

What People Don’t Realize:

Adding a member: Changes tax structure (IRS notification required)

Removing a member: Might trigger buyout provisions

Listing all members: Makes them public forever

Wrong titles used: Creates legal confusion

Medford LLC removed a member through Annual Report without proper buyout documentation. Former member sued. Annual Report used as evidence of improper removal. $50,000 settlement.

The Online System That Actually Works (Shocking)

Oregon’s online Annual Report system is surprisingly functional. No mandatory expedite fees. No session timeouts. No account creation required.

The Process That Doesn’t Suck:

  1. Enter Registry Number
  2. Update information
  3. Pay $100
  4. Get confirmation in 1-2 hours

The catch: Only works during business hours. File at 4:59 PM on Friday? Processed Monday.

Ashland artist filed at 4:45 PM on due date thinking she made it. System accepted filing but processed next business day. Technically late. LLC dissolved.

The Principal Place of Business Privacy Disaster

Your principal place of business becomes public and searchable. Oregon doesn’t hide anything.

What Gets Published:

  • Full street address
  • Member/Manager names
  • Member/Manager addresses
  • All changes over time

Portland tech founder listed home address as principal place. Within weeks:

  • Door-to-door salespeople
  • Protest letters (Portland gonna Portland)
  • Random visitors
  • Mail explosion

Can’t undo without moving the business physically.

The Registered Agent Change Complications

Need to change registered agents during Annual Report? You can, but timing matters.

The Hidden Problems:

Old agent stops before report filed: Gap in service

New agent not properly listed: Service of process fails

Commercial agent Registry Number wrong: Filing rejected

Individual agent using CMRA: Dissolution risk

Corvallis startup switched registered agents during Annual Report. Listed new agent incorrectly. Got sued two months later. Service failed. Default judgment entered.

The Activity Description That Nobody Reads (But Should)

Oregon asks for your business activity description. Most people ignore this. Mistake.

Why It Matters:

  • Used for state statistics
  • Affects certain license requirements
  • Can trigger additional registrations
  • Changes require explanation

Lake Oswego consulting firm changed description from “business consulting” to “investment advisory.” Triggered state securities division review. Three months of regulatory hell.

The Email Address That Controls Everything

The email you enter receives all confirmations and notices. Choose wisely.

Email Disasters I’ve Seen:

  • Using employee email (they quit)
  • Using spouse email (they divorce)
  • Using info@ address (nobody checks)
  • Typo in email (miss everything)

Hillsboro LLC used founder’s girlfriend’s email. They broke up. She deleted confirmation emails out of spite. No proof of filing when state challenged.

Multi-LLC Management in Oregon’s Anniversary System

Got multiple Oregon LLCs? The anniversary system becomes a nightmare.

The Tracking Challenge:

  • Different due dates all year
  • No consolidated filing
  • Same $100 for each
  • Miss one, others unaffected

Example Calendar:

  • LLC #1: March 15th
  • LLC #2: June 2nd
  • LLC #3: September 30th
  • LLC #4: December 18th

Portland real estate investor with 12 LLCs has Annual Reports due literally every month. Created automated calendar system after missing three in one year.

The Early Filing Window Mystery

Oregon lets you file “early” but won’t tell you exactly how early.

The Unofficial Rules:

  • Usually 45-60 days before due date
  • System just says “too early, try later”
  • No official policy published
  • Changes without notice

Strategy: Try at 45 days before. If rejected, try weekly until it works.

The Reminder Notice You’ll Never Get

Oregon claims they mail reminders 45 days before due date. Reality check:

Why You Won’t Get It:

  • Goes to address on file (probably old)
  • Looks like junk mail
  • Sometimes not sent at all
  • Lost in mail frequently
  • No email reminders

The state’s position: Your responsibility regardless.

Tigard LLC owner showed proof the reminder was never delivered. State didn’t care. LLC still dissolved for missing deadline.

Professional Help: When $100 Becomes $200

Most people should file their own Annual Report. But consider help if:

You Need Help When:

  • Multiple LLCs with scattered dates
  • Prior dissolution trauma
  • International location
  • Address complications
  • Time value exceeds cost

The Math:

  • DIY: $100 + your time
  • Service: $150-200 total
  • Benefit: Never miss deadline

Your Oregon Annual Report Survival Guide

60 Days Before Anniversary:

  1. Verify Registry Number
  2. Check all addresses for CMRA issues
  3. Review member/manager list
  4. Set payment method

30 Days Before:

  1. Try filing online
  2. If too early, set weekly reminder
  3. Update any changes needed

On Anniversary Date:

  1. File before 3 PM Pacific
  2. Confirm processing same day
  3. Save confirmation email
  4. Calendar next year

If You Miss Deadline:

  1. File immediately (45-day grace)
  2. Don’t wait for reminder
  3. Confirm receipt
  4. Pray you’re within window

The Bottom Line on Oregon Annual Reports

Oregon’s Annual Report is expensive ($100), unforgiving (45-day dissolution), and complicated (anniversary dates). But it’s also mandatory and aggressively enforced.

The anniversary system means you can’t batch filings or rely on year-end routines. Each LLC needs individual attention on its specific date.

File early. File at 30 days before anniversary. Give yourself buffer for payment issues, system problems, or address complications.

The $100 fee stings, but dissolution costs more. The anniversary tracking is annoying, but manageable with proper systems.

Action Steps for Success

Right Now:

  1. Find your formation date
  2. Calculate next anniversary
  3. Set three reminders (60, 30, 7 days before)
  4. Verify no CMRA addresses
  5. Locate Registry Number

Every Year:

  1. File 30 days before anniversary
  2. Verify processing same day
  3. Save all confirmations
  4. Update calendar immediately
  5. Check address compliance

Final Reality Check

Oregon’s Annual Report system is quirky, expensive, and unforgiving. The anniversary date requirement means constant vigilance. The CMRA hatred means address limitations. The 45-day dissolution window means no room for error.

But here’s the thing: It’s just $100 and 15 minutes once a year. Set proper reminders, file early, and avoid the dissolution drama.

Don’t let Oregon’s weird system kill your LLC. They don’t care about your excuses, your reminder never arriving, or your payment processing delays. Anniversary date means anniversary date.

Need help managing Oregon compliance? Northwest Registered Agent includes Annual Report reminders with their registered agent service. For multiple LLCs, consider LegalZoom’s compliance calendar service.

Questions about Oregon’s Annual Report quirks? Comment below. I respond within 48 hours because 45 days to dissolution goes faster than Portland rent increases.

Remember: An LLC in Delaware isn’t magic. And an Oregon LLC without Annual Report compliance isn’t an LLC after 45 days.


About Jake Lawson: 15+ years keeping LLCs compliant across all 50 states. Over 1,200 businesses formed, 175+ in Oregon. Former compliance consultant who’s memorized every state’s quirks and Oregon’s anniversary system still annoys me. I’ve helped dozens recover from Oregon dissolutions and prevented hundreds more. Based in Austin, but I track Oregon Annual Report dates for clients from Portland to Pendleton. No coffee shop philosophy, just compliance reality.