Chapter 3.30
MARIJUANA SALES TAX
Sections:
3.30.040 Interest and penalty.
3.30.010 Definitions.
“Marijuana item” has the meaning given that term in ORS 475B.015(16).
“Marijuana retailer” means a person who holds a license under ORS 475B.110 and sells marijuana items to a consumer in this state.
“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. 2016-010 § 1, 2016; Ord. 2019-04 § 1 (Exh. A), 2019.]
3.30.020 Tax imposed.
As authorized by ORS 475B.345 and by Cornelius electors, the city of Cornelius hereby imposes a tax of three percent on the retail sale price of all marijuana items sold by a marijuana retailer in the city. [Ord. 2016-010 § 1, 2016; Ord. 2019-04 § 1 (Exh. A), 2019.]
3.30.030 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. Pursuant to an intergovernmental agreement between the city of Cornelius and the state of Oregon, acting by and through the Oregon Department of Revenue, marijuana retailers shall remit the taxes collected to the Oregon Department of Revenue in accordance with Oregon law and the administrative rules adopted by the Oregon Department of Revenue. [Ord. 2016-010 § 1, 2016; Ord. 2019-04 § 1 (Exh. A), 2019.]
3.30.040 Interest and penalty.
(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 to the Oregon Department of Revenue 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 Oregon Department of Revenue 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 Oregon Department of Revenue.
(D) Taxes, interest, and penalties transferred to the city of Cornelius by the Oregon Department of Revenue will be distributed to the city’s general fund.
(E) If at any time a marijuana retailer fails to remit any amount owed in taxes, interest or penalties, the Oregon Department of Revenue is authorized to enforce collection on behalf of the city of the owed amount in accordance with ORS 475B.700 to 475B.760, the intergovernmental agreement between the Oregon Department of Revenue and the city of Cornelius pursuant to ORS 305.620, and any applicable administrative rules adopted by the Oregon Department of Revenue. [Ord. 2019-04 § 1 (Exh. A), 2019.]