For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates, or requires, a different meaning.
ADMINISTRATOR. The City Recorder/Administrator for the city, or his or her designee.
GROSS SALES. The total amount received in money, credits, property, or other consideration from sales of marijuana, medical marijuana, and marijuana-infused products that is subject to the tax imposed by this subchapter.
MARIJUANA. All parts of the plant of the Cannabis family Moraceae, whether growing or not; the resin extracted from any part of the plant; and every compound, manufacture, salt, derivative, mixture, or preparation of the plant or its RESIN, as may be defined by Oregon Revised Statutes as they currently exist, or may from time to time be amended. It does not include the mature stalks of the plant, fiber produced from the stalks, oil or cake made from the seeds of the plant, any other compound, manufacture, salt, derivative, mixture, or preparation of the mature stalks (except the resin extracted therefrom), fiber, oil, or cake, or the sterilized seed of the plant which is incapable of germination.
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, including the United States of America, the state, and any political subdivision thereof, or the manager, lessee, agent, servant, officer, or employee of any of them.
PURCHASE or SALE. The acquisition or furnishing for consideration by any person of marijuana or marijuana-infused product within the city.
REGISTRY IDENTIFICATION CARDHOLDER. A person who has been diagnosed by an attending physician with a debilitating medical condition and for whom the use of medical marijuana may mitigate the symptoms or effects of the person’s debilitating medical condition, and who has been issued a registry identification card by the State Health Authority.
RETAIL SALE. The transfer of goods or services in exchange for any valuable consideration.
SELLER. Any person who is required to be licensed or has been licensed by the state to provide marijuana or marijuana-infused products to purchasers for money, credit, property, or other consideration.
STATE MEDICAL MARIJUANA PROGRAM. The office within the State Health Authority that administers the provisions of O.R.S. 475C.770 through 475C.919, the State Medical Marijuana Act, and all policies and procedures pertaining thereto.
TAX. Either the tax payable by the seller or the aggregate amount of taxes due from a seller during the period for which the seller is required to report collections under this subchapter.
TAXPAYER. Any person obligated to account to the Administrator of Finance for taxes collected or to be collected, or from whom a tax is due, under the terms of this subchapter.
(Prior Code, § 34.08)