(A) 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 was originally required to be filed by the marijuana retailer to the time of payment.
(B) If a marijuana retailer fails to file a return 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.
(C) 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 city or designee.
(D) If at any time a marijuana retailer fails to remit any amount owed in taxes, interest or penalties, the city or its designee is authorized to enforce the owed amount in accordance with O.R.S. 475B.700 to 475B.755 and any applicable rules or regulations adopted pursuant to this subchapter.
(E) The above penalties are in addition to the general penalty provided for in § 10.99.
(Ord. 2017-02, passed 6-26-2017)