The city hereby imposes a tax on each marijuana item sold to a consumer within the city by a marijuana retailer. The City Council shall set the tax rate by resolution; however, the tax rates adopted by the City Council shall not exceed 3% of the retail sale price for each marijuana item sold. The tax constitutes a debt owed by the consumer to the city and shall be extinguished only by payment to the marijuana retailer or to the city.
(Prior Code, § 32.31) (Ord. 427, passed 11-8-2016)