Chapter 5.35
MARIJUANA RETAIL TAX
Sections:
5.35.050 Effect of marijuana ban.
5.35.010 Definitions.
1. “Marijuana item” has the meaning given that term in Oregon Laws 2015, Chapter 614, Section 1.
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. 942 § 1, 2016.]
5.35.020 Tax imposed.
As described in Section 34a of House Bill 3400 (2015), the City of Harrisburg hereby imposes a tax at the rate to be set by resolution of the City Council on the retail sale price of marijuana items by a marijuana retailer in the area subject to the jurisdiction of the City. [Ord. 942 § 1, 2016.]
5.35.030 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. The tax is due on the fifteenth of the month following each month of collection, and shall be submitted to the City’s Finance Officer. [Ord. 942 § 1, 2016.]
5.35.040 Referral.
The ordinance codified in this chapter shall be referred to the electors of Harrisburg at the next statewide general election on Tuesday, November 8, 2016. [Ord. 942 § 1, 2016.]
5.35.050 Effect of marijuana ban.
If marijuana is banned by act of the City Council or act of the voters, then the tax rate shall be set at zero percent for the duration of the ban. Upon conclusion of the ban, a new tax rate may be imposed as provided for under this section. [Ord. 942 § 1, 2016.]