For the purpose of this subchapter, the following definitions shall apply unless the context clearly indicates or requires a different meaning.
GROSS TAXABLE SALES. The total amount received in money, credits, property or other consideration from sales of marijuana and marijuana-infused products that is subject to the tax imposed by this subchapter.
MANAGER. The City Manager or his or her designee.
MARIJUANA. All parts of the plant of the Cannabis family Moracceae, 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 the 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 there from), fiber, oil or cake, or the sterilized seed of the plant which is incapable of germination.
MARIJUANA ITEM. Has the meaning given to that term in Oregon Laws 2015, chapter 614, § 1.
MARIJUANA RETAILER. A person who sells marijuana items to a consumer in this state.
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, 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. This definition does not include the acquisition or furnishing of marijuana by a grower or processor to a seller.
PURCHASER. Any person who acquires marijuana from a retail seller for any valuable consideration.
RETAIL SALE. The transfer of goods or services for any valuable consideration. This definition does not include the transfer or exchange of goods or services between a grower or processor and a seller.
RETAIL SALE PRICE. The price paid for a marijuana item, excluding tax, to a marijuana retailer by or on behalf of a consumer of the marijuana item.
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 City Manager for taxes collected or to be collected, or from whom a tax is due, under the terms of this subchapter.
(Ord. 1310, passed 8-1-2006; Ord. 1325A, passed 2-6-2017)