Chapter 5.55
MARIJUANA TAX
Sections:
5.55.040 Rules and procedures.
5.55.010 Definitions.
As used in this chapter:
(1) “Marijuana item” has the meaning given that term in ORS 475B.015(16).
(2) “Marijuana retailer” means a person who sells marijuana items to a consumer in this State.
(3) “Retail sale price” means the price paid for a marijuana item, excluding tax, to a marijuana retailer by or on behalf of a consumer of the marijuana item. (Ord. 1367, § 1, August 16, 2016.)
5.55.020 Tax imposed.
A tax of three percent is hereby imposed on the retail sale price of marijuana items by a marijuana retailer in the area subject to the jurisdiction of the City. (Ord. 1367, § 2, August 16, 2016.)
5.55.030 Collection.
The tax shall be collected at the point of sale of a marijuana item by a marijuana retailer at the time at which the retail sale occurs and remitted by each marijuana retailer that engages in the retail sale of marijuana items. (Ord. 1369, § 3, August 16, 2016.)
5.55.040 Rules and procedures.
Rules and procedures for the collection and enforcement of the tax imposed by this chapter may be adopted and amended from time to time by resolution. (Ord. 1369, § 4, August 16, 2016.)