Chapter 5.65
MARIJUANA TAX
Sections:
5.65.040 Interest and penalty.
5.65.050 Duty to keep receipts, invoices and other records.
5.65.060 Rules and regulations.
5.65.010 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.
History: Ord. 1468 §1, 2016.
5.65.020 Tax imposed.
As authorized by ORS 475B.345, the City of Gladstone hereby imposes a tax of three percent on the retail sale price of all marijuana items sold by a marijuana retailer in the city.
History: Ord. 1468 §1, 2016.
5.65.030 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. If approved by voters, the Council shall take actions necessary to implement the tax.
History: Ord. 1468 §1, 2016.
5.65.040 Interest and penalty.
(1) 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.
(2) If a marijuana retailer fails to file a return 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.
(3) 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 City of Gladstone or designee.
(4) If at any time a marijuana retailer fails to remit any amount owed in taxes, interest or penalties, the city or its designee is authorized to enforce the owed amount in accordance with any applicable rules or regulations adopted pursuant to GMC Section 5.65.060.
(5) The above penalties are in addition to the general penalty provided for in GMC Section 1.08.110.
History: Ord. 1471 §1, 2017.
5.65.050 Duty to keep receipts, invoices and other records.
(1) A marijuana retailer shall keep receipts, invoices and other pertinent records related to retail sales of marijuana items as required by rules or regulations adopted pursuant to GMC Section 5.65.060. Each record shall be preserved for five years from the time to which the record relates. During the retention period and at any time prior to the destruction of records, the city may give written notice to the marijuana retailer not to destroy records described in the notice without written permission of the city.
(2) The city or its authorized representative or designee, upon oral or written demand, may make examinations of the books, papers, records and equipment of persons making retail sales of marijuana items and any other investigations as the city deems necessary to carry out the provisions of this chapter.
History: Ord. 1471 §1, 2017.
5.65.060 Rules and regulations.
The City Administrator or the Administrator’s designee may establish rules and regulations necessary to implement the provisions of this chapter. For the purposes of this section, the Administrator’s designee may include the Oregon Department of Revenue pursuant to an agreement entered into under ORS 305.620.
History: Ord. 1471 §1, 2017.