Corvallis, OR Local Taxes & Fees: Business Tax Classification (2026)

Corvallis Municipal Code Chapter 8.01 does not tax business activity generally; it licenses only the four classifications listed in Section 8.01.050.010, and Chapter 8.03's Fees Chapter prices each one separately. Section 8.03.100.010 sets a Class I carnival (more than four amusement rides) at $617.00 per week, or $97.00 plus $97.00 per day, plus a refundable $600.00 damage deposit; a Class II carnival (four rides or fewer) pays $52.00 per week or $20.00 plus $7.00 per day; a circus pays $200.00 per day; and a sideshow accompanying a circus pays $25.00 per day.

Section 8.01.060 requires an application to the City Manager, with a proper license withheld from any Class I or Class II carnival that would locate in a residential district, and the City Manager must weigh the effect of the proposed activity on adjacent residential neighborhoods before issuing it. Section 8.01.060.030 requires every circus, sideshow or carnival licensee to carry $1,000,000 in combined single-limit general and auto liability coverage naming the City as additional insured. A separate merchant police classification, licensed under Section 8.01.070, requires a signed application disclosing the applicant's residency, experience and five citizen references, a 15-day City Manager investigation, and a written notice of denial mailed within 35 days if refused; the annual fee is $20.00 plus a $50.00 application fee under Section 8.03.110.010.