When not clearly otherwise indicated by the context, the following words and phrases as used in this subchapter shall have the following meanings:
CITY ADMINISTRATOR. The City Administrator of the City of Shady Cove 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. 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.
MARIJUANA INFUSED PRODUCTS. Products infused with usable marijuana that is intended for use, ingestion or consumption other than by smoking, including but not limited to edible products, ointments, and tinctures.
MEDICAL USE OF MARIJUANA. The production, possession, delivery, distribution or administration of marijuana, or paraphernalia used to administer marijuana, as necessary for the exclusive benefit of a person to mitigate the symptoms or effects of the person's debilitating medical condition.
OREGON MEDICAL MARIJUANA PROGRAM. The office within the Oregon Health Authority that administers the provisions of O.R.S. 475.300 through 475.346, the Oregon Medical Marijuana Act, O.R.S. 475.300 through 475.346, 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 of Oregon 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 products within the city.
PURCHASER. Any person who acquires marijuana from a seller for any valuable consideration.
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 Oregon 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 registered or has been licensed or registered by the State of Oregon to provide marijuana or marijuana-infused products to purchasers for money, credit, property or other consideration.
TAX. Either the tax payable by the purchaser or the aggregate amount of taxes a seller is required to remit during the period for which the seller is required to report collections under this subchapter.
TAXPAYER. Any person obligated to account to the City Administrator for taxes collected or to be collected, or from whom a tax is due, under the terms of this subchapter.
(Ord. 268, passed 9-4-2014)