Chapter 3.15
MARIJUANA TAX
Sections:
3.15.040 Repealed.
3.15.050 Repealed.
3.15.060 Penalties and interest.
3.15.070 Repealed.
3.15.080 Repealed.
3.15.090 Repealed.
3.15.100 Repealed.
3.15.110 Repealed.
3.15.120 Repealed.
3.15.130 Repealed.
3.15.140 Repealed.
3.15.010 Purpose.
For the purposes of this chapter, every person who sells marijuana items in the city of Silverton is exercising a taxable privilege. The purpose of this chapter is to impose a tax upon the retail sale of marijuana items. (Ord. 17-06 § 1, 2017; Ord. 17-04 § 1, 2017; Ord. 16-06 § 1, 2016)
3.15.020 Definitions.
When not otherwise clearly indicated by the context, the following words and phrases as used in this chapter have the following meanings:
A. “Marijuana items” means cannabinoid concentrates, cannabinoid extracts, cannabinoid products and marijuana.
B. “Marijuana retailer” means a facility licensed by the Oregon Liquor Control Commission to sell marijuana to a consumer.
C. “Person” means 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 of America, the state of Oregon and any political subdivision thereof, or the manager, lessee, agent, servant, officer or employee of any of them.
D. “Retail sale” means the transfer of goods or services in exchange for any valuable consideration and does not include the transfer or exchange of goods or services between a grower or processor and a marijuana retailer.
E. “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.
F. “Tax” means either the tax payable by the marijuana retailer or the aggregate amount of taxes due from a marijuana retailer during the period for which the marijuana retailer is required to report collections under this chapter.
G. “Tax administrator” means any person designated by the city council to collect the tax and enforce this chapter.
H. “Taxpayer” means any person obligated to account to the tax administrator for taxes collected or to be collected, or from whom a tax is due, under the terms of this chapter. (Ord. 17-06 § 1, 2017; Ord. 17-04 § 1, 2017; Ord. 16-06 § 1, 2016)
3.15.030 Levy of tax.
The city of Silverton hereby imposes a tax of three percent on the retail sale price of marijuana items by a marijuana retailer in the area subject to the jurisdiction of the city. (Ord. 17-06 § 1, 2017; Ord. 17-04 § 1, 2017; Ord. 16-06 § 1, 2016)
3.15.040 Deductions.
Repealed by Ord. 17-06. (Ord. 17-04 § 1, 2017; Ord. 16-06 § 1, 2016)
3.15.050 Marijuana retailer responsible for payment of tax.
Repealed by Ord. 17-06. (Ord. 17-04 § 1, 2017; Ord. 16-06 § 1, 2016)
3.15.060 Penalties and interest.
A. Interest shall be added to the overall tax amount due at the same rate established under ORS 305.220 for each month, or fraction of a month, from the time the return was originally required to be filed by the marijuana retailer to the time of payment.
B. If a marijuana retailer fails to file a return with the tax administrator or pay the tax as required, a penalty shall be imposed upon the marijuana retailer in the same manner and amount provided under ORS 314.400.
C. Every penalty imposed, and any interest that accrues, becomes a part of the financial obligation required to be paid by the marijuana retailer and remitted to the tax administrator.
D. If at any time a marijuana retailer fails to remit any amount owed in taxes, interest or penalties, the tax administrator is authorized to enforce collection on behalf of the city of the owed amount in accordance with ORS 475B.700 to 475B.755, any agreement between the Oregon Department of Revenue and city of Silverton under ORS 305.620 and any applicable administrative rules adopted by the Oregon Department of Revenue. (Ord. 17-06 § 1, 2017; Ord. 17-04 § 1, 2017; Ord. 16-06 § 1, 2016)
3.15.070 Failure to report and remit tax – Determination of tax by tax administrator.
Repealed by Ord. 17-06. (Ord. 17-04 § 1, 2017; Ord. 16-06 § 1, 2016)
3.15.080 Appeal.
Repealed by Ord. 17-06. (Ord. 17-04 § 1, 2017; Ord. 16-06 § 1, 2016)
3.15.090 Refunds.
Repealed by Ord. 17-06. (Ord. 17-04 § 1, 2017; Ord. 16-06 § 1, 2016)
3.15.100 Actions to collect.
Repealed by Ord. 17-06. (Ord. 17-04 § 1, 2017; Ord. 16-06 § 1, 2016)
3.15.110 Violation infractions.
Repealed by Ord. 17-06. (Ord. 17-04 § 1, 2017; Ord. 16-06 § 1, 2016)
3.15.120 Confidentiality.
Repealed by Ord. 17-06. (Ord. 17-04 § 1, 2017; Ord. 16-06 § 1, 2016)
3.15.130 Audit of books, records or persons.
Repealed by Ord. 17-06. (Ord. 17-04 § 1, 2017; Ord. 16-06 § 1, 2016)
3.15.140 Forms and regulations.
Repealed by Ord. 17-06. (Ord. 17-04 § 1, 2017; Ord. 16-06 § 1, 2016)