Chapter 3.35
MARIJUANA TAX
Sections:
3.35.010 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. 350-2016 § 1)
3.35.020 Tax imposed.
As authorized by ORS 475B.345, the city of Hubbard 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. 350-2016 § 2)
3.35.030 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. If approved by voters, the council shall take actions necessary to implement the tax. (Ord. 350-2016 § 3)