Chapter 3.18
RECREATIONAL MARIJUANA SALES TAX
Sections:
3.18.030 Collection and expenditure.
3.18.040 Penalties and interest.
3.18.010 Definitions.
"Recreational marijuana ("marijuana" unless otherwise specified) 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.
(Ord. 992 (part), 2018: Ord. 977 (part), 2016)
3.18.020 Tax imposed.
As described in Section 34a of House Bill 3400 (2015), the city of Phoenix hereby imposes a tax of three percent on the retail sale price of marijuana items by a marijuana retailer in the area subject to the jurisdiction of the city.
(Ord. 992 (part), 2018: Ord. 977 (part), 2016)
3.18.030 Collection and expenditure.
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. All revenues derived herefrom shall be expended for education, public safety, and parks, within the city.
(Ord. 992 (part), 2018: Ord. 977 (part), 2016)
3.18.040 Penalties and interest.
Penalties and interest shall accrue on all late and/or untimely payments of the tax imposed herein to the extent permitted by ORS 305.220, 305.265, 314.400, 470B.715, and 479B.710.
(Ord. 992 (part), 2018: Ord. 977 (part), 2016)