What permits do you need to open a childcare centre in Eugene?

There is no single figure, and any site quoting one is rounding away the part that matters. Of the 14 records listed for a childcare centre in Eugene, OR, 5 apply to every business of this type and 9 are conditional. Adding every fee on the page together would overstate what most operators pay, because it would include permits they never need.

Of the 5 that always apply, 1 carry a flat fee, coming to $245.00. That is a floor, not a total. 6 of the 14 are charged as a range or a formula set by the issuing agency, and 4 have no fee published at all. The ones that vary:

Community Safety Payroll Tax (Employer, Employee & Self-Employment): Employer Payroll Tax: 0.21% of total wages paid, reduced to 0.15% on the first $100,000 of payroll for an employer averaging two or fewer employees. Self-Employment Tax: the same 0.21% (0.15% on the first $100,000) applied to net self-employment earnings of a sole proprietor, partner, or non-S-corp LLC member with a physical Eugene address — S-corp owner/officers are treated as employees instead. Employee Payroll Tax: withheld from an employee's wages at 0.44% once annualized wages reach $32,344 (July 2026-June 2027 threshold, adjusted yearly with the state minimum wage); wages below that floor are exempt. There is no small-business registration exemption — any employer or self-employed person with a physical Eugene location must register even if wages/earnings fall in an exempt band.

Commercial Building Permit: Calculated from construction valuation in stacked tiers (effective July 1, 2026): $1-$2,000 valuation is a flat $114.50 minimum; $2,000.01-$25,000 is $114.50 plus $12.30 per additional $1,000 or fraction; $25,000.01-$50,000 is $397.40 plus $9.44 per additional $1,000; $50,000.01-$100,000 is $633.40 plus $6.84 per additional $1,000; over $100,000 is $975.40 plus $4.45 per additional $1,000. Building Plan Check Fee is a separate 65% of the building permit fee. A 12% State of Oregon surcharge, a 9% City Administrative User Fee and a 2% City Technology Fee are added on top (Administrative/Technology fees combined are capped at $7,500 per project). Electrical, mechanical, plumbing and fire-system trade permits are billed separately under their own tables in the same schedule; a Zoning Plan Check Fee (45% of the building permit fee) and a Fire/Life Safety Plan Check Fee (40%) apply when those reviews are required.

Certificate of Occupancy, Temporary Certificate of Occupancy & Occupancy/Use Review: There is no standalone fee for a standard/final Certificate of Occupancy issued once a building permit's own inspections are approved. A Temporary Certificate of Occupancy (TCO), needed to occupy space early before final completion, is $300 per 30 days for a commercial building ($100/30 days residential); the Building Official may extend it in writing. Separately, an 'Occupancy Verification or Use Review' — used when a space's occupancy classification or use changes without a concurrent new building permit (e.g., a new tenant moving into an existing space with no construction planned) — is a flat $342.00.

Zone Verification / Land Use Compatibility Statement: Zone Verification (confirms the zoning of a property and/or whether a proposed use is allowed): no upfront filing fee — billed after the fact in half-hour increments at $118.00/hour, $59.00 minimum ($64.31 with the City's 9% administrative fee applied, per the Planning Division's own fee schedule). Separately, a Land Use Compatibility Statement — used to support a Department of Environmental Quality, Department of Motor Vehicles, or Oregon Liquor Control Commission application — is a flat $64.80 for either a new statement or a renewal.

Fire Marshal Approval for Certified Child Care Centers: Billed at Eugene-Springfield Fire's general Regular Time Rate for fire and life safety inspection ($100.00 per hour, per staff member, one-hour minimum) — the Fire Marshal's Office has no dedicated named fee for a child care inspection.

Certified Child Care Centre Licence: $100 plus $2 for each licensed place to open, then $2 a place each year to renew — so a sixty-child centre pays $220 then $120

Permits for a childcare centre in Eugene, OR come from 7 separate offices: City of Eugene Central Services, Finance Division (Community Safety Payroll Tax and Business License Programs), City of Eugene Planning and Development Department (Building & Permit Services and Planning Division), Lane County Health & Human Services, Public Health, Environmental Health, Eugene-Springfield Fire, Office of the Fire Marshal, Oregon Secretary of State, Corporation Division, Oregon Department of Revenue, Oregon Department of Early Learning and Care, Child Care Licensing Division. No single office issues them all, which is why an opening means filing in several places rather than one.

• City of Eugene Central Services, Finance Division (Community Safety Payroll Tax and Business License Programs)Issues 2 permits on this page: Community Safety Payroll Tax (Employer, Employee & Self-Employment), No General City of Eugene Business Licence99 W. 10th Avenue, Eugene, OR 97401 · (541) 682-5053www.eugene-or.gov/4281/Community-Safety-Payroll-Tax
• City of Eugene Planning and Development Department (Building & Permit Services and Planning Division)Issues 3 permits on this page: Commercial Building Permit, Certificate of Occupancy, Temporary Certificate of Occupancy & Occupancy/Use Review, Zone Verification / Land Use Compatibility StatementPermit and Information Center, 99 W. 10th Avenue, Suite 100, Eugene, OR 97401 · (541) 682-5505www.eugene-or.gov/148/Building
• Lane County Health & Human Services, Public Health, Environmental HealthIssues 1 permit on this page: Child Care Facility Kitchen Inspection (Lane County)151 W. 7th Avenue, Room 430, Eugene, OR 97401 · (541) 682-4051www.lanecountyor.gov/government/county_departments/health_and_human_services/public_health/environmental_health
• Eugene-Springfield Fire, Office of the Fire MarshalIssues 1 permit on this page: Fire Marshal Approval for Certified Child Care Centers1320 Willamette Street, Eugene, OR 97401 · (541) 682-5411www.eugene-or.gov/125/Fire-Marshal
• Oregon Secretary of State, Corporation DivisionIssues 4 permits on this page: Articles of Incorporation, General Business Licence (local, not state), Articles of Organization (LLC), Annual Report255 Capitol Street NE, Suite 151, Salem, OR 97310 · (503) 986-2200sos.oregon.gov/business
• Oregon Department of RevenueIssues 2 permits on this page: Business Identification Number (payroll), Corporate Activity Tax Registration955 Center Street NE, Salem, OR 97301 · (503) 945-8005www.oregon.gov/dor/programs/businesses/Pages/corporate-activity-tax.aspx
• Oregon Department of Early Learning and Care, Child Care Licensing DivisionIssues 1 permit on this page: Certified Child Care Centre Licence700 Summer Street NE, Suite 350, Salem, OR 97301 · (800) 556-6616www.oregon.gov/delc/providers/pages/certified-center.aspx

This is Eugene's real general business-tax obligation even though the City issues no general business licence (see the separate no-licence record below) — a restaurant, salon, contractor or any other business with a physical Eugene address owes this regardless of trade. Administered by Central Services Finance through the MUNIRevs online system, separately from the State of Oregon and separately from the Lane Transit District's own payroll tax (both must be paid if a business is subject to them). Local news reporting describes a seven-year sunset requiring City Council referral to voters by the end of 2028 for the tax to continue, but that specific sunset language could not be located in the text of the City's own payroll-tax pages during this research.

Issued by Building & Permit Services within the Planning and Development Department, through the Permit and Information Center. Valuation is the higher of the current ICC Building Valuation Data Table figure (occupancy/construction type multiplied by square footage) or the applicant's stated cost, with a 20% shell-only deduction and an 80% deduction for a shell building's first tenant improvement.

Mirrors what Portland's and Salem's files found for the same situation: Eugene's fee schedule has no additional charge for the standard Certificate of Occupancy tied to an already-permitted project — the $300/$100 TCO fee applies only to a request for early occupancy, and the $342 Occupancy Verification/Use Review applies only when a business changes use or occupancy classification without a new building permit.

Not every business needs a formal Zone Verification — a preliminary zoning question can be directed to the Planner-on-Duty (541-682-5377) at no charge before submitting the written statement this form requires. The Land Use Compatibility Statement is the narrower, state-agency-driven version of the same underlying zoning-confirmation function, priced separately and flatly rather than by staff hour.

The City's own page states plainly that 'the City of Eugene does not issue a general business license to all businesses operating in Eugene' — only a short, named list of specific activities needs a City licence, certification or registration (payday lenders, public passenger vehicle companies, recycling/solid waste haulers, driver certification, first aid vehicle and limousine/medical transport services, tobacco retailers, plus a few narrow topics like café seating and commercial solicitation). None of a restaurant, coffee shop, generic retail store, childcare centre, fitness studio, contractor, auto repair shop, veterinary clinic or salon appears on it, so none of these owes a City business licence fee. There is no fee to disclose here — but see the separate Community Safety Payroll Tax record above, which IS a genuine, mandatory City obligation for the same businesses, just structured as a tax rather than a licence. Food-truck is deliberately left off this record's industry list: 'Food Trucks' does appear as its own topic on this same City page, but it carries no separate city-wide licence fee of its own — it simply routes to the Lane County licence and the location-specific permits recorded separately below.

Lane County Environmental Health's own fee sheet lists this as a 'Kitchen Inspection' that 'includes Schools, Day Care Facilities, Group Care Homes and Non-licensed kitchens' — notably narrower in scope than Marion County's (Salem's file) or Multnomah County's (Portland's file) broader, enrollment-tiered 'Childcare/Group Home' whole-facility inspection fee. No comparable broader Lane County line item could be found; this kitchen-specific figure is the confirmed Lane County piece of a childcare facility's health-inspection requirement, distinct from and additional to the Oregon Department of Early Learning and Care's own state licence.

The State's own guidance for a certified child care center is explicit that 'you will also need approval from a fire marshal every 2 years' before the Department of Early Learning and Care will issue or renew the facility's licence — for a Eugene facility, that is Eugene-Springfield Fire. Because the ESF fee schedule has no dedicated line item naming child care, this is billed at the Office's general hourly inspection rate rather than a flat fee like Salem's $120 Licensed Facility Inspection Fee. Applies to a certified child care CENTER; a certified family child care home operating in a private residence follows a different state-level inspection path not confirmed to require this same local fire sign-off.

The same $100 as an LLC — Oregon prices by domestic against foreign rather than by entity type, so the choice between an LLC and a corporation costs nothing either way at formation or at renewal. A foreign corporation is $275, a nonprofit $50.

There is no fee, and one number covers everything: state withholding, unemployment insurance, the statewide transit tax, Paid Leave Oregon, the workers' benefit fund assessment and the TriMet or Lane Transit district payroll taxes where they apply. You must have it before paying anyone, and a corporation with no other staff still needs one to report what it pays its own officers. Register online rather than on paper — the revenue department warns that paper takes substantially longer, which matters when the deadline is your first payroll.

The fee scales with capacity and has no ceiling, so it grows in a straight line — $220 to open a sixty-child centre and $120 a year afterwards, $300 and $200 for a hundred children. There are three licence types rather than two: a certified centre on this annual capacity-scaled fee; a certified family child care home for up to sixteen children, also annual; and a registered family child care home in the provider's own residence for up to ten children, of whom at most six may be preschool age and at most two under two years, which runs two years for a flat $30 and may be reduced for applicants below the federal poverty level. The fee is the small part of the cost. Before a licence issues you need a fire marshal inspection, a county environmental health inspection, a floor plan review, lead testing of the drinking water with fixtures retested every six years, and background registry enrolment for every member of staff. Apply at least forty-five days before opening, and renew at least thirty days before expiry to count as timely.

No fee, because Oregon issues no general business licence, and unusually the registering agency says so outright rather than leaving it to be inferred: the state does not issue a general business licence, and your business registration serves that purpose. Cities and counties are another matter — Portland and Multnomah County, Salem, Eugene and Beaverton all impose their own, and for most Oregon businesses that local licence is the only thing resembling a general business licence they will encounter.

A hundred dollars, and a corporation costs the same. The number that catches people out is the foreign one: registering an out-of-state company to do business in Oregon costs $275, nearly three times the domestic fee, and the same premium applies every year at renewal. A nonprofit is $50. An assumed business name is $50 and renews every two years. Because Oregon has no sales tax there is no seller's permit to obtain after this — the registration is the whole of the entry step for a business with no employees and modest revenue.

Oregon charges as much to keep a company alive each year as it charged to create it, which puts it among the more expensive states to maintain an entity in. The due date is the anniversary of your own filing, not a fixed date shared by everyone, and the notice goes out about forty-five days ahead. The penalty structure is the unusual part: there is no late fee. Miss the report and the entity is administratively dissolved, and the way back is reinstatement plus every missed year's fee. That can be done online if the dissolution is less than five years old; beyond five years it needs special forms and documentation. The reinstatement fee itself is not published on the fee schedule, so budget for it as an unknown rather than a figure — and file on time, which is cheaper by definition.

There is no fee to register, and the two thresholds are constantly confused. Seven hundred and fifty thousand dollars of Oregon commercial activity triggers a duty to register, within thirty days of hitting it. One million triggers the duty to file a return and pay. A business between the two must register and owes nothing — and failing to register anyway costs $100 a month up to $1,000 a year. Above a million the tax is $250 plus 0.57 per cent of taxable commercial activity over that first million. It is a gross receipts tax, not an income tax, which means it is owed on turnover regardless of whether the year was profitable.