(A) There is hereby levied and shall be paid a tax by every purchaser exercising the taxable privilege of purchasing marijuana and marijuana-infused products as defined in this subchapter.
(B) The amount of tax levied is as follows:
(1) Five percent of the gross sale amount paid to the seller by a registry identification cardholder.
(2) Ten percent of the gross sale amount paid to the seller of marijuana and marijuana-infused products by individuals who are not purchasing marijuana under the Oregon Medical Marijuana Program.
(C) The purchaser shall pay the tax to the seller at the time of the purchase or sale of marijuana.
(Ord. 9-4-2014) Penalty, see § 116.99