For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
DIRECTOR. The Finance Manager or his or her designee.
GROSS TAXABLE 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 state 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 there from), fiber, oil or cake, or the sterilized seed of the plant which is incapable of germination.
OREGON MEDICAL MARIJUANA PROGRAM. The office within the state’s Health Authority that administers the provisions of ORS Ch. 475B, the state’s Medical Marijuana Act and all policies and procedures pertaining thereto.
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 retail acquisition or furnishing for consideration by any person of marijuana within the city and does not include the acquisition or furnishing of marijuana by a grower or processor to a seller.
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’s Health Authority.
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 seller.
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.
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 Director for taxes collected or to be collected, or from whom a tax is due, under the terms of this subchapter.
(Prior Code, § 2.30.020) (Ord. 423, passed 11-3-2014)