Guide income · Oregon

How Much Do Fishing Guides Make in Oregon?

An on-the-water scene from a working guide operation, photographed by Deschutes Fishing Guides in ORDeschutes, OR
Deschutes water with Deschutes Fishing Guides. Oregon guiding chases a calendar, not a fishery.
Short answerRecover the tax from a client and the amount you added counts as commercial activity too, enlarging the base it is calculated on. New Mexico requires the separate line; Ohio forbids it; Oregon absorbs it.
Key takeaways
  • Registration is required at $750,000 of Oregon commercial activity, within thirty days.
  • Filing does not start until more than $1 million, and nor does any payment.
  • The tax is $250 plus 0.57 percent of taxable commercial activity above $1 million.
  • Failing to register costs $100 a month, up to $1,000 per calendar year.
  • The 35 percent subtraction applies to cost inputs or labour costs, and a solo guide has neither.

Oregon does not have one threshold for its business activity tax. It has three, and they sit a quarter of a million dollars apart. Register at $750,000 of commercial activity, file a return at $1 million, pay tax only above $1 million. So the first obligation a growing guide operation meets in this state is a registration duty carrying no tax whatsoever, due within thirty days of crossing the line, with a penalty for missing it. Nothing else in the state series separates registering, filing and paying into three distinct events.

Oregon's four commercial activity thresholds, as published
ThresholdAmountWhat it requires
Excluded$750,000 or lessNo requirements at all
Registration$750,000 and aboveMust register, within thirty days
FilingMore than $1 millionMust file a return
PaymentMore than $1 million taxableMust file and pay
The tax itself$250 plus 0.57% of taxable commercial activity above $1 million
Failure to register$100 per month, up to $1,000 per calendar year

What the tax is measured on

Commercial activity, meaning the total realised from doing business in Oregon.

The Department of Revenue's page on the corporate activity tax describes it as imposed for the privilege of doing business in Oregon and measured on commercial activity, the total amount a business realises from transactions and activity in the state. It states plainly what the tax is not: neither a transactional tax such as a retail sales tax, nor an income tax. It applies to all types of business entities, and the department names sole proprietorships alongside corporations and partnerships.

Time on the water from a working guide's operation, photographed by Humble Heron Fly Fishing in ORHumble Heron, OR
A working float with Humble Heron Fly Fishing. Revenue here arrives in concentrated bursts.

The gap between registering and owing

$250,000 of activity separates the first duty from the first bill.

This is the structural oddity worth understanding. A business with $750,000 or less of Oregon commercial activity is excluded from all requirements. At $750,000 the registration duty starts. The filing duty does not start until more than $1 million, and only taxpayers with more than $1 million of taxable commercial activity have a payment obligation. So an operation can sit for years inside a band where it must be registered with the department, files nothing, and pays nothing.

Thirty days, and a monthly penalty

$100 per month for failing to register, capped at $1,000 a calendar year.

The registration duty comes with its own clock and its own charge. A business must register within thirty days of realising $750,000 in commercial activity for the year, and a penalty of $100 per month may be assessed for failing to do so, up to $1,000 per calendar year. Once registered, re-registration in later years is not required. That is a penalty attached to a year in which the same business may owe no tax at all, which is an unusual thing to have to explain to anyone.

Whether a guiding business ever gets there

A single-boat operation will not. A multi-boat outfitter conceivably could.

Be straight about the scale. Three quarters of a million dollars of commercial activity is far beyond a one-person guiding business and beyond most small outfitters. It is not, however, in the realm of the absurd for a substantial operation running several boats, a lodge and a shop across a long Oregon season. Unlike the four-million and six-million dollar figures elsewhere in this series, $750,000 is a number a real business in this trade could reach, and the first thing it triggers is paperwork rather than tax.

The tax, once it applies

$250 plus 0.57 percent of taxable commercial activity above $1 million.

The computation is stated simply. The tax is $250 plus 0.57 percent of taxable Oregon commercial activity of more than $1 million. That flat $250 sits on top rather than replacing anything, so the first dollar over the threshold carries a fixed charge with it. Revenue from the tax is transferred to a fund for student success and used for education spending, which the department states directly. It is charged in addition to the state's existing corporate income tax rather than instead of it.

There is a partial deduction, and it is unusual

Thirty-five percent of the greater of cost inputs or labour costs.

Unlike a pure gross receipts tax, Oregon allows a subtraction. Taxpayers can subtract 35 percent of the greater of cost inputs or labour costs from commercial activity sourced to Oregon. Cost inputs are defined as cost of goods sold as calculated in arriving at federal taxable income. So a business does not simply pay on everything that comes through the door, and the subtraction is generous in structure even where it is narrow in application.

Why that subtraction does little for a guide

A solo operator has almost no labour costs and almost no cost of goods sold.

Work through both limbs. Labour costs include most compensation paid to employees, covering wages, health insurance, retirement and other fringe benefits, but excluding employees' payroll taxes and compensation above $500,000 for any single employee. Then comes the definition that matters here: employees do not include partners in a partnership, nor members of a limited liability company, whether they take fixed payments of the kind the code treats as partnership distributions or simply a share of the profits, and they do not include independent contractors. A guide who pays themselves and hires sub-guides on contract has, for this purpose, no labour costs at all.

And cost inputs are the other empty box

Cost of goods sold barely exists in a service business.

The alternative limb fares no better. Cost of goods sold is a concept built for businesses that buy or make things and sell them on. A guiding operation sells a day, and its real costs are fuel, insurance, moorage, maintenance and the boat itself, none of which is cost of goods sold in the ordinary sense. So a service business takes 35 percent of the greater of two figures that are both close to nothing. The subtraction is real and it is largely unavailable to this trade, which is worth saying plainly rather than presenting it as relief.

Passing the tax on enlarges the base

The amount you add to the price becomes commercial activity itself.

Here is the most elegant provision on the page. The department states that nothing prohibits a business from recovering an expense when setting a price, and a business may include the tax with its other expenses in what it charges. Then the sting: the total price charged, including any amount estimated to be attributable to the tax, is included in the business's commercial activity. Recover the tax from a client and you have increased the base on which the tax is calculated.

Three states, three different answers

One requires the separate line, one forbids it, one absorbs it into the base.

New Mexico requires its gross receipts tax to be separately stated on the invoice where it is passed on. Ohio forbids the separate line entirely, treating its tax as a cost of doing business. Oregon permits the recovery, forbids nothing, and then counts whatever you added as more commercial activity. Three states running conceptually similar taxes and three incompatible instructions about the same invoice. What a day actually gets quoted at across the country is compared in the state-by-state rate comparison.

The department will not help you price it

It declines to advise on estimating the tax attributable to a sale.

The follow-up question is answered with an unusual degree of candour. Asked how to estimate the amount attributable to a particular sale, the department explains that the tax is annual rather than transactional, notes that non-tax laws may regulate pricing and advertising, states that it does not advise on compliance with non-tax laws, and says outright that it does not provide guidance on how businesses may estimate the amount attributable to a specific transaction. Businesses are told to confer with their own legal advisers or tax professionals.

What is excluded from the base

A long list, and one item on it reaches this trade.

Certain receipts are excluded from commercial activity entirely. The published examples include motor vehicle fuel, groceries at wholesale and retail, receipts from an agent above their fee or commission, transactions between members of the same unitary group, distributive income from a pass-through entity, and, most relevantly here, sales of items or services that are delivered outside Oregon. For a guide working water that crosses a state line, that last exclusion is worth understanding properly rather than assumed either way, and the full statutory list was not read for this article.

Buying a boat elsewhere and bringing it in

Value can be pulled into the base if the purpose was avoidance.

One rule reaches directly at equipment. A taxpayer must include the value of property transferred into Oregon within a year of purchase outside Oregon if the purchase and transfer were intended, in whole or in part, to avoid the tax. Omitting that value is treated as a representation by the taxpayer that there was no such intent, subject to departmental review. So buying a boat across a border and bringing it in within twelve months is a decision with a stated consequence, and the representation is made by silence.

Estimated payments start at $5,000

Quarterly instalments where liability is expected to reach that figure.

A taxpayer expecting $5,000 or more of liability for tax years 2021 onward must make estimated payments, while one expecting less files an annual return if otherwise required and pays then. Instalments are due for the previous quarter on or before the last day of the fourth, seventh and tenth months of the tax year, and on the last day of the first month after it ends. From tax years beginning on or after 1 January 2022, the required minimum quarterly instalment is 90 percent, below which a 5 percent underpayment penalty may apply.

The penalties stack, then stop

Five, twenty and twenty-five percent, capped at the tax due.

The structure is layered and worth reading once. There is a 5 percent quarterly underpayment penalty, a 5 percent failure-to-pay penalty on tax unpaid by the original due date even with a valid extension, and a 20 percent failure-to-file penalty where tax is unpaid in full and the return is more than three months late, in addition to the quarterly penalties. A further 25 percent of any calculated deficiency applies where tax is unpaid and no report is filed within thirty days of a demand notice. Filing nothing for three consecutive years attracts 100 percent. The total cannot exceed 100 percent of the tax due.

Interest has a second gear

It increases by a third of one percent a month on ignored assessments.

Ordinary interest starts the day after the original due date, is calculated daily on a 365-day year, and applies even where an extension to file was granted. Then there is an escalation: interest increases by one-third of 1 percent per month, up to 4 percent yearly, where a return shows tax due or a deficiency was assessed, the assessment is not paid within sixty days of the notice, and no timely appeal is filed. Engaging with an assessment, even to dispute it, is what stops that second gear engaging.

Extensions are seven months and largely automatic

A federal extension carries across without a separate request.

For tax years beginning on or after 1 January 2024 a seven-month extension to file is available with no need to show good cause, and a taxpayer holding a federal extension is automatically allowed the state one without filing anything further or submitting a copy, though the federal extension must be retained and produced on request. An extension to file is not an extension to pay. Returns cannot be filed through the department's online portal and must go by mail or an approved electronic vendor.

Payroll changes the calculation in more ways than one

Taking on an employee creates labour costs and a federal contribution schedule together.

The federal contribution rates are the other half of that decision. Social Security is charged at 6.2 percent on the employer and 6.2 percent on the employee, or 12.4 percent in total, and Medicare at 1.45 percent each side, or 2.9 percent. So an outfitter moving a sub-guide from contract onto payroll picks up 7.65 percent of that wage in employer contributions, and simultaneously creates the labour costs that the Oregon subtraction is measured against. The two effects run in opposite directions.

Where the wage base stops

$184,500 for Social Security in 2026; Medicare has no ceiling.

Only the Social Security portion carries a wage base limit, and for earnings in 2026 that limit is $184,500. There is no wage base limit for Medicare, so all covered wages remain subject to it. An additional Medicare charge of 0.9 percent must be withheld by employers on an individual's wages above $200,000 in a calendar year without regard to filing status, beginning in the pay period in which that threshold is passed, and there is no employer match on it. None of those figures will trouble a guiding payroll, but the structure is worth knowing before the first hire.

Why the contractor question sits underneath all of it

Oregon's subtraction and the federal contributions both turn on the same distinction.

Nothing past this line is sourced. A sub-guide engaged as a contractor produces no employer contributions and no labour costs for the Oregon subtraction. The same person on payroll produces both. The tax consequences pull in opposite directions and neither of them decides the answer, which is a question of fact about the working relationship rather than a matter of preference. That distinction is worked through from the sub-guide's own side in what a 1099 arrangement gains and costs, and the structural choice around it in trading as yourself against trading as a company.

A flat rate hiding a contracting economy

5.2 percent every month, while payroll employment fell all year.

Oregon's headline is the most misleading in this series. The unemployment rate printed 5.2 percent in January, February, March, April, May and June without moving once. Underneath it, total nonfarm employment was below the prior year in every single month, running minus 1.0, minus 1.0, minus 1.1, minus 1.2, minus 1.0 and minus 0.9 percent. No other state covered managed six consecutive negative months on that measure. Household employment also fell, from 2,102.0 thousand to 2,089.1 thousand. Every figure here comes from the Oregon table the federal labour statisticians publish, extracted on 22 July 2026.

And the sector selling trips turned over

Leisure and hospitality went from plus 0.6 to minus 1.5 across the half.

The reading that matters most to this trade deteriorated steadily rather than swinging. Against the prior year the sector read 0.6, then 0.2, then minus 0.7, minus 0.8, minus 1.2 and minus 1.5 percent, dropping below the line in March and falling further every month after, with the level down from 209.2 thousand jobs to 204.7 thousand. Information, at minus 7.8 percent, was the weakest single sector reading found anywhere across these pages. Manufacturing was deteriorating too, at minus 4.2. Only education and health, up 2.8 percent, offered anything positive of scale.

What none of the three sources tells you

Not one of them reports an Oregon guide's income.

Name the gap directly. A page describing thresholds and subtractions asks nothing about who is doing the business. A schedule of contribution rates applies to wages without regard to occupation. And a sector total counts jobs in leisure and hospitality without separating out a single guide. Oregon's guiding also rotates through spring Chinook, summer steelhead, ocean salmon, a compressed August fishery at the Columbia mouth and winter steelhead on the coast, and the earnings shape of that rotation is closer to the picture in what salmon and steelhead work pays.

Why a run rotation complicates every threshold

Revenue arrives in bursts, and thresholds are annual.

Still unsourced. A guide working Oregon's calendar is not running one season with a shoulder either side; they are running four or five distinct fisheries with different boats, different water and different clients, and the money arrives in concentrated bursts. Annual thresholds do not care about that shape, but quarterly estimated payments do, and a business that crosses a registration line in August has thirty days from that moment rather than until year end. What the working year actually contains is set out in the page on a guide's real working year.

Where the three thresholds actually bite

Arithmetic on the published thresholds and rate, applied to an invented outfitter. It calculates the Oregon tax only.

A single-boat guide. Commercial activity of $96,000. Below $750,000, so excluded from every requirement. No registration, no return, no tax.

A four-boat outfitter. Commercial activity of $810,000. Above the registration line, so it must register within thirty days of passing $750,000. Below the filing line, so no return and no tax. The only consequence of crossing is paperwork, and missing it costs $100 a month up to $1,000.

A lodge operation. Commercial activity of $1,240,000. Registered, filing, and paying. Taxable activity above the million is $240,000, so the tax is $250 plus 0.57 percent of $240,000, being $1,368, for a total of $1,618.

What the 35 percent subtraction does here. Applied before that calculation, to the greater of cost inputs or labour costs. No figure is given for it, because for a service business both limbs are close to empty and the department's own rules on apportionment were not read.

$250,000of commercial activity separates Oregon's registration threshold from its first tax bill. A business must register within thirty days of reaching $750,000, and owes nothing until it passes $1 million. The penalty for missing that registration is $100 a month up to $1,000, attached to a year in which the same business may owe no tax whatsoever.Source: Oregon Department of Revenue, Corporate Activity Tax
A guide at work during a trip, photographed by Hookin It Up Guide Service in ORHookin' It Up, OR
A good fish with Hookin It Up Guide Service. Four or five fisheries make one working year.

Reading an Oregon year

Watch the registration line, not the tax line.

The order that avoids trouble is counter-intuitive here. Track commercial activity against $750,000 rather than against the million, because the first thing that happens on crossing is a thirty-day registration duty with a monthly penalty attached and no tax to make it memorable. If you pass a million, expect the $250 flat charge on top of the percentage. Decide whether to build the tax into prices knowing that whatever you add becomes commercial activity too. And settle the contractor question on the facts before the tax consequences tempt you either way, keeping the records described in a bookkeeping routine built for this trade.

Oregon against the others

The only state that makes you register before it charges you anything.

Set it beside Oklahoma, which taxes a boat on a statutory formula and ignores what you paid, and the difference is one of target: Oklahoma reaches the asset, Oregon reaches the turnover. Set the thresholds against Nevada's four million and Ohio's six and Oregon's $750,000 looks genuinely reachable by a real outfitting business. Whether such a business ever gets far enough to find out is the question in the page on reaching profitability, and the rest of what it takes to keep an operation solvent is collected at the business-side hub.

Not one number on this page is a guide's fee or a guide's income. The thresholds, the 0.57 percent, the $250, the penalty amounts and the federal contribution rates are all published; the three invented businesses exist only to show where each threshold bites. One tax and one only is computed here: the Oregon corporate activity charge, on figures invented for the purpose. It is worked out without applying the 35 percent subtraction, because both limbs of that subtraction depend on definitions and apportionment rules that were not read here. No claim is made about whether any particular guiding business would owe the amount shown. The full statutory list of exclusions from commercial activity was not read, nor were the unitary group rules, the nexus rule, or the administrative rules on cost inputs and apportionment. Nothing is said about Oregon income tax, transit taxes, local taxes, or the State Marine Board's requirements for guides, none of which was researched. Verify the current thresholds and rules with the department first, and get proper advice before acting on anything here.

How this was checked

All Oregon material comes from the Oregon Department of Revenue page "Corporate Activity Tax (CAT)" at oregon.gov/dor/programs/businesses/pages/corporate-activity-tax.aspx, read 27 July 2026. Taken from it: that ORS Chapter 317A imposes the tax on all types of business entities, in addition to the state's corporate income tax, with revenue transferred to the Fund for Student Success for education spending; that it is imposed for the privilege of doing business in Oregon and measured on commercial activity, the total amount realised from transactions and activity in Oregon, and that it is neither a transactional tax such as a retail sales tax nor an income tax; that it applies to C and S corporations, partnerships, sole proprietorships and other entities; the four thresholds, being excluded at $750,000 or less, a registration threshold at $750,000, a filing threshold above $1 million, and a payment threshold above $1 million of taxable commercial activity; that the tax is computed as $250 plus 0.57 percent of taxable Oregon commercial activity of more than $1 million; that a business must register within thirty days of realising $750,000 in commercial activity, with a penalty of $100 per month up to $1,000 per calendar year for failing to do so, and that re-registration in later years is not required; that commercial activity is realised according to the federal method of accounting and is defined without deduction for expenses; that taxpayers may subtract 35 percent of the greater of cost inputs or labour costs, with cost inputs defined as cost of goods sold as calculated for federal taxable income; that labour costs include wages, health insurance, retirement and other fringe benefits but exclude employees' payroll taxes and compensation above $500,000 for any single employee; that "employees" exclude partners and LLC members, whether taking fixed partnership-type payments or distributive income, along with statutory employees and independent contractors; the exclusion examples of motor vehicle fuel, groceries at wholesale and retail, sales of items or services delivered outside Oregon, agent receipts above fee or commission, intra-unitary transactions and distributive income from a pass-through entity; that the value of property transferred into Oregon within a year of purchase outside Oregon must be included where the purchase and transfer were intended in whole or in part to avoid the tax, with omission treated as a representation that there was no such intent; the estimated payment threshold of $5,000 for tax years 2021 onward with instalments due on the last day of the fourth, seventh and tenth months and the first month after year end, and a 90 percent minimum instalment from tax years beginning on or after 1 January 2022; the penalty schedule of 5 percent quarterly underpayment, 5 percent late pay, 20 percent late filing where the return is more than three months late, 25 percent of a calculated deficiency after a demand notice, and 100 percent where no returns are filed for three consecutive years, with the total capped at 100 percent of the tax due; that interest starts the day after the original due date, is calculated daily on a 365-day year, and increases by one-third of 1 percent per month up to 4 percent yearly where an assessment is unpaid sixty days after notice with no timely appeal; the seven-month filing extension for tax years beginning on or after 1 January 2024, automatic where a federal extension is held, which is not an extension to pay; and that returns cannot be filed through the department's online portal.

The passing-on material is quoted closely because it is the article's central point. The department states that the laws do not prohibit a business from recovering a business expense when setting a price, that the tax is imposed on the entity and considered part of its expenses, and that the total price charged, including any amount estimated to be attributable to the tax, is included in the business's commercial activity. It also states that it does not provide guidance on how businesses may estimate the amount attributable to a specific transaction, notes that non-tax laws may regulate pricing and advertising, says it does not advise on compliance with those, and directs businesses to their own legal advisers or tax professionals.

The contribution rates come from Internal Revenue Service Topic no. 751, Social Security and Medicare withholding rates, at irs.gov/taxtopics/tc751, read 27 July 2026. Taken from it: that Social Security is 6.2 percent for the employer and 6.2 percent for the employee, or 12.4 percent total; that Medicare is 1.45 percent each side, or 2.9 percent total; that an additional Medicare charge of 0.9 percent must be withheld on wages above $200,000 in a calendar year without regard to filing status, beginning in the pay period in which that is passed, with no employer match; that only Social Security has a wage base limit, being $184,500 for earnings in 2026; and that there is no wage base limit for Medicare, all covered wages being subject to it. The 7.65 percent employer figure is this page's own addition of 6.2 and 1.45.

What is reasoning rather than reporting. The observation that the 35 percent subtraction is largely unavailable to a service business, because both cost inputs and labour costs are close to empty for a solo operator engaging contractors, is this article's own analysis of the published definitions and is not a statement by the department. The point that the Oregon subtraction and the federal contribution schedule pull in opposite directions on the contractor question, and the remark about a run rotation concentrating revenue, are unsourced commentary and are flagged as such in the text. The fn-math deliberately omits the subtraction rather than estimating it.

The labour figures come from the U.S. Bureau of Labor Statistics, Economy at a Glance: Oregon, data extracted 22 July 2026, seasonally adjusted, June 2026 preliminary. The unemployment rate printing 5.2 percent in each of the six months; the civilian labour force falling 2,218.1 to 2,204.1 thousand; household employment 2,102.0 to 2,089.1 thousand; unemployment 116.2 to 114.9 thousand; total nonfarm twelve-month changes of minus 1.0, minus 1.0, minus 1.1, minus 1.2, minus 1.0 and minus 0.9 percent; leisure and hospitality falling 209.2 to 204.7 thousand jobs with twelve-month changes of 0.6, 0.2, minus 0.7, minus 0.8, minus 1.2 and minus 1.5 percent; and information at minus 7.8, manufacturing at minus 4.2, professional and business services at minus 2.4 and education and health at plus 2.8 percent are read directly off that table. The comparison describing information as the weakest sector reading in the series is drawn from figures already published across these pages. The Oregon table reports no occupational earnings for fishing guides.

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Three thresholds, one at a time

What is Oregon's corporate activity tax?

A charge imposed for the privilege of doing business in Oregon, measured on commercial activity, meaning the total a business realises from transactions and activity in the state. The department is explicit that it is neither a transactional tax like a retail sales tax nor an income tax, and that it applies to all types of business entity, naming sole proprietorships alongside corporations and partnerships. It sits in addition to the state's corporate income tax.

Why are there three thresholds?

Because registering, filing and paying are separate events here. A business with $750,000 or less of Oregon commercial activity is excluded from every requirement. At $750,000 the registration duty begins. Filing does not begin until more than $1 million, and only taxpayers above $1 million of taxable commercial activity have a payment obligation. So an operation can sit registered with the department for years, filing nothing and paying nothing.

What happens if I miss the registration?

A penalty of $100 per month may be assessed, up to $1,000 per calendar year. Registration is due within thirty days of realising $750,000 in commercial activity for the year, and once done it does not need repeating in later years. It is worth noticing that this penalty attaches to a year in which the same business may owe no tax at all, which makes it the kind of obligation nobody remembers because nothing arrives to remind them.

Would a guiding business ever reach $750,000?

A single-boat operation, no. A substantial outfitter running several boats, a lodge and a shop across a long Oregon season, conceivably yes. That is what makes this threshold different from the four million in Nevada or the six million in Ohio: it is a number a real business in this trade could reach, and what it triggers first is paperwork rather than a bill.

Isn't there a deduction?

There is, and for this trade it is close to worthless. Taxpayers may subtract 35 percent of the greater of cost inputs or labour costs. Cost inputs means cost of goods sold, which barely exists in a service business. And labour costs cover employees only, with partners, limited liability company members and independent contractors all excluded from that definition. A guide who pays themselves and engages sub-guides on contract has neither figure to work with.

Can I add the tax to my prices?

You can, and it will cost you. The department states that nothing prohibits recovering a business expense when setting a price. Then it adds that the total price charged, including any amount estimated to be attributable to the tax, is itself included in the business's commercial activity. So recovering the tax enlarges the base on which the tax is calculated. The department also declines to advise on how to estimate the amount attributable to any particular sale.

What if I buy a boat out of state and bring it in?

There is a rule aimed squarely at that. The value of property transferred into Oregon within a year of being purchased outside Oregon must be included in commercial activity where the purchase and transfer were intended, in whole or in part, to avoid the tax. Omitting that value is treated as a representation by the taxpayer that no such intent existed, and that representation is subject to departmental review.

What is the market doing?

Worse than the headline suggests, and the headline never moved. The unemployment rate printed 5.2 percent in all six months of the first half of 2026. Underneath it, payroll employment was below the prior year every single month, the only state in this series to manage that. Leisure and hospitality slid from plus 0.6 percent to minus 1.5 across the half, losing 4.5 thousand jobs, and information at minus 7.8 percent was the weakest sector reading found anywhere in the series.

Sources & methods

  1. Corporate Activity Tax (CAT), read 27 July 2026 (Oregon Department of Revenue)
  2. Topic no. 751, Social Security and Medicare withholding rates, read 27 July 2026 (Internal Revenue Service)
  3. Economy at a Glance: Oregon, data extracted 22 July 2026 (U.S. Bureau of Labor Statistics)

Every figure here is traced to a named public source and checked against it. Licensing, tax, and fee rules change. Verify your state’s current rules with the agency directly before you count on any number here.

Evan Knox
Written by

Evan Knox

I build booking websites and run the ads and search for owner-run fishing guides, one operation per stretch of water. My first guide client, Bowman Fly Fishing, grew its revenue 4x in a year from that work. Field Notes is where I put the straight numbers on the business of guiding.

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