CHAPTER 3.60: MARIJUANA TAX

Section

   3.60.010   Definitions.

   3.60.020   Tax imposed.

   3.60.030   Collection.

§ 3.60.010 Definitions.

   The following definitions shall apply to this chapter as written unless context or requires a different meaning.

   MARIJUANA ITEM. Has the meaning given that term in Oregon Law 2015, chapter 614, section 1.

   MARIJUANA RETAILER. Any entity licensed by the Oregon Liquor Control Commission to sell marijuana items to a consumer in this state.

   RETAIL SALE PRICE. The price paid for the marijuana item, excluding tax, to a marijuana retailer by or on behalf of a consumer of the marijuana item.

(Ord. 1428, passed 11-4-2015)

§ 3.60.020 Tax imposed.

   As described in section 34a of House Bill 3400 (2015), the City of Canby, Clackamas County, Oregon, hereby imposes a tax of 3% on the retail sale price of marijuana items by a marijuana retailer in the area subject to the jurisdiction of the city.

(Ord. 1428, passed 11-4-2015)

§ 3.60.030 Collection.

   The tax shall be collected at the point of sale of the marijuana item by a marijuana retailer at the time at which the retail sale occurs and remitted by each marijuana retailer that engages in the retail sale of marijuana items.

(Ord. 1428, passed 11-4-2015)