(A) Notwithstanding any provision of this subchapter, the city may enter into an intergovernmental agreement authorized by O.R.S. 190.010, 190.110 or 305.620 for collection of the tax imposed by § 32.041.
(B) The City Council shall authorize by resolution any intergovernmental agreement entered into pursuant to this section, after making a finding that any collection, enforcement, appeal or refund procedures authorized by the intergovernmental agreement are comparable to or provide greater protections to marijuana retailers and to the public than the procedures set out in this subchapter.
(C) If an intergovernmental agreement entered into pursuant to this section is approved by City Council resolution, the tax collection and enforcement procedures authorized by the intergovernmental agreement shall govern collection of the tax imposed by § 32.041 as provided in the intergovernmental agreement.
(Prior Code, § 32.36) (Ord. 428, passed 12-12-2016)