Chapter 3.30
MARIJUANA AND MARIJUANA-INFUSED PRODUCT TAX

Sections:

Article I. Marijuana and Marijuana-Infused Product Sales Tax

3.30.010    –    Repealed.

3.30.140

Article II. Marijuana Retailer Sales Tax

3.30.150    Marijuana retailer sales tax.

Article I. Marijuana and Marijuana-Infused Product Sales Tax

3.30.010 Purpose.

Repealed by Ord. 2018-09. [Ord. 2014-06 § 1].

3.30.020 Definitions.

Repealed by Ord. 2018-09. [Ord. 2014-06 § 1].

3.30.030 Levy of tax.

Repealed by Ord. 2018-09. [Ord. 2015-08; Ord. 2014-06 § 1].

3.30.040 Deductions.

Repealed by Ord. 2018-09. [Ord. 2014-06 § 1].

3.30.050 Seller responsible for payment of tax.

Repealed by Ord. 2018-09. [Ord. 2014-06 § 1].

3.30.060 Penalties and interest.

Repealed by Ord. 2018-09. [Ord. 2014-06 § 1].

3.30.070 Failure to report and remit tax – Determination of tax by director.

Repealed by Ord. 2018-09. [Ord. 2014-06 § 1].

3.30.080 Appeal.

Repealed by Ord. 2018-09. [Ord. 2014-06 § 1].

3.30.090 Refunds.

Repealed by Ord. 2018-09. [Ord. 2014-06 § 1].

3.30.100 Actions to collect.

Repealed by Ord. 2018-09. [Ord. 2014-06 § 1].

3.30.110 Confidentiality.

Repealed by Ord. 2018-09. [Ord. 2014-06 § 1].

3.30.120 Audit of books, records or persons.

Repealed by Ord. 2018-09. [Ord. 2014-06 § 1].

3.30.130 Penalties.

Repealed by Ord. 2018-09. [Ord. 2014-06 § 1].

3.30.140 Forms and regulations.

Repealed by Ord. 2018-09. [Ord. 2014-06 § 1].

Article II. Marijuana Retailer Sales Tax

3.30.150 Marijuana retailer sales tax.

A. Definitions.

“Marijuana item” has the meaning given that term in Oregon Laws 2015, chapter 614, section 1.

“Marijuana retailer” means a person who 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.

B. Sales and processing of marijuana and marijuana-infused products are prohibited in the city of Eagle Point, per Measure 15-150, passed by the Eagle Point voters on November 8, 2016.

C. Tax Imposed. As described in section 34a of House Bill 3400 (2015), the city of Eagle Point hereby imposes a tax of three percent on the retail sale price of marijuana items by a marijuana retailer in the city of Eagle Point. The foregoing tax shall only be imposed if the electors of the city of Eagle Point do not vote to prohibit marijuana retailers at the next statewide general election.

D. 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. 2018-09 § 3; Ord. 2015-07].