(A) Definitions.
MARIJUANA ITEM. The same meaning given that term in O.R.S. 475C.009(25).
MARIJUANA RETAILER. A person who sells marijuana items to a consumer in this state.
RETAIL SALE PRICE. The price paid for a marijuana item, excluding tax, to a marijuana retailer by or on behalf of a consumer of the marijuana item.
(B) Tax imposed. As described in O.R.S. 475C.453, the city hereby imposes a tax of 3% on the retail sale price of marijuana items by marijuana retailers in the area subject to the jurisdiction of the city.
(C) Collection. The tax shall be collected at the point of sale of a 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.
(D) Interest and penalty.
(1) Interest shall be added to the overall tax amount due at the same rate established under O.R.S. 305.220 for each month, or fraction of a month, from the time the return to the Oregon Department of Revenue was originally required to be filed by the marijuana retailer to the time of payment.
(2) If a marijuana retailer fails to file a return with the Oregon Department of Revenue or pay the tax as required, a penalty shall be imposed upon the marijuana retailer in the same manner and amount provided under O.R.S. 314.400.
(3) Every penalty imposed, and any interest that accrues, becomes a part of the financial obligation required to be paid by the marijuana retailer and remitted to the Oregon Department of Revenue.
(4) Taxes, interest, and penalties transferred to the city by the Oregon Department of Revenue will be distributed to the city’s General Fund, to be dedicated to public safety.
(5) If at any time a marijuana retailer fails to remit any amount owed in taxes, interest or penalties, the Oregon Department of Revenue is authorized to enforce collection on behalf of the city of the owed amount, in accordance with O.R.S. 475C.670 to 475C.734, any agreement between the Oregon Department of Revenue and the city under O.R.S. 305.620, and any applicable administrative rules adopted by the Oregon Department of Revenue.
(Ord. 455, passed 5-23-2022)