(A) As described in § 34a of House Bill 3400 (2015), the city hereby imposes a tax of 3% on the retail sale price of marijuana items by a marijuana retailer in the area subject to the jurisdiction of the city.
(B) The purchaser shall pay the tax to the seller at the time of the purchase or sale of marijuana.
(Ord. 1310, passed 8-1-2006)