Chapter 3.30
MARIJUANA TAX

Sections:

3.30.010    Purpose.

3.30.020    Definitions.

3.30.030    Tax on the sale of marijuana items.

3.30.010 Purpose.

The purpose of this chapter is to establish a three percent tax on the sale of marijuana items by persons holding a license under Section 22, Chapter 1, Oregon Laws 2015 (Measure 91) within the unincorporated area of Marion County, pursuant to Section 34a, Chapter 614, Oregon Laws 2015 (HB 3400 (2015)). This chapter can take effect only if the voters of Marion County reject the prohibition of marijuana businesses at the November 8, 2016, general election. [Ord. 1359 § 1, 2015.]

3.30.020 Definitions.

“Marijuana businesses” means marijuana processing sites registered under Section 85, Chapter 614, Oregon Laws 2015 (HB 3400 (2015)), medical marijuana dispensaries registered with the Oregon Health Authority under ORS 475.314, marijuana producers licensed under Section 19, Chapter 1, Oregon Laws 2015 (Measure 91), marijuana processors licensed under Section 20, Chapter 1, Oregon Laws 2015 (Measure 91), marijuana wholesalers licensed under Section 21, Chapter 1, Oregon Laws 2015 (Measure 91), and marijuana retailers licensed under Section 22, Chapter 1, Oregon Laws 2015 (Measure 91).

“Marijuana items” is defined in Section 1, Chapter 614, Oregon Laws 2015 (HB 3400 (2015)).

“Taxpayer” means a person holding a license under Section 22, Chapter 1, Oregon Laws 2015 (HB 3400 (2015)) whose retail establishment is located in the unincorporated area of Marion County. [Ord. 1359 § 2, 2015.]

3.30.030 Tax on the sale of marijuana items.

In accordance with Section 34a, Chapter 614, Oregon Laws 2015 (HB 3400 (2015)), Marion County imposes a three percent tax on the sale of marijuana items by a person holding a license under Section 22, Chapter 1, Oregon Laws 2015 (HB 3400 (2015)) in the unincorporated area of Marion County. [Ord. 1359 § 3, 2015.]