(A) Tax imposed. As described in § 34a of House Bill 3400 (2015), being O.R.S. 475B.491, the city hereby imposes a tax of 3% on the retail sale price of marijuana items by a marijuana retailer (also referred to as marijuana seller) in the area subject to the jurisdiction of the city.
(B) Definitions. For the purpose of this section, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
MARIJUANA ITEM. The meaning given that term in Oregon Laws 2015, Chapter 614, § 1, being O.R.C. 475B.015; specifically including one or more of the following items: marijuana, a cannabinoid product, a cannabinoid concentrate, or cannabinoid extract.
MARIJUANA RETAILER (MARIJUANA SELLER). Any person who sells marijuana items to a consumer.
PERSON. Natural person, joint venture, joint stock company, partnership, association, club, company, corporation, business, trust, organization, or any group or combination acting as a unit, or the manager, lessee, agent, servant, officer, or employee of any of them.
RETAIL SALE. The transfer of goods or services in exchange for any valuable consideration and does not include the transfer or exchange of goods or services between a grower or processor and a retailer.
RETAIL SALE PRICE. The price paid for marijuana items, excluding tax, to a marijuana retailer or marijuana seller by or on behalf of a consumer of the marijuana item.
(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 the tax shall be 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.
(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. 475B.700 to 475B.755, 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. 305, passed 7-19-2016; Ord. 311, passed 12-20-2016)