Admin Order 44-17-02-F
City of Eugene
Admin Order 44-17-02-F
9/14/2017 1:18:50 PM
9/14/2017 1:17:56 PM
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MARIJUANA RETAIL TAX <br />ADMINISTRATIVE RULE R-3.706 <br />R -3.706-A DESIGNATION OF THE TAX ADMINISTRATOR. <br />The Tax Administrator is the City of Eugene Finance Director or any person or entity with <br />whom the City Manager contracts to perform the tax administration duties. <br />R-3.706-13 TAX; COLLECTION; FILING, QUARTERLY RETURNS; MONTHLY <br />PAYMENT SCHEDULE AND METHOD. <br />1. Beginning January 1, 2017, a marijuana retailer that sells marijuana items within <br />the City of Eugene, must collect from the consumer at the time of the purchase or sale, a tax equal <br />to 3% ofthe retail sale price. <br />2. A marijuana retailer must notify theTax Administrator in writing, within 30 days, <br />if the status of the marijuana retailer changes including, but not limited to, ownership changes, <br />address changes, or the marijuana retailer no longer sells marijuana items subject to Eugene's <br />marijuana tax. <br />3. A marijuana retailer shall file with the Tax Administrator quarterly tax returns, <br />which report sales of marijuana items, the Eugene marijuana tax collected, tax due, tax remitted, <br />and such other information as required by the City. The quarterly returns are due on or before the <br />last day of January, April, July and October of each year for the previous calendar quarter. <br />4. A marijuana retailer shall remit the tax collected to the Tax Administrator on a <br />monthly basis. The taxes collected for each month is due on or before the last day of the following <br />month. When the due date falls on a Saturday, Sunday or a state legal holiday., the tax payment is <br />due on the next business day. The total amount of taxable sales for that month must be reported <br />to the Tax Administrator along with the tax. amount owed and/or remitted, and any refunds of <br />excess taxes made within that month. <br />5. If a marijuana retailer refunds excess tax collected to a consumer, pursuant to this <br />rule, the marijuana retailer must deduct the excess tax refunded from the next tax payment after <br />which the refund was made. <br />6. The Tax Administrator will provide payment information, forms for returns and <br />reports, and payment vouchers to marijuana retailers for use in reporting and paying the marijuana <br />tax. <br />7. Marijuana retailers shall pay by cash, check, or money order, or by electronic <br />payment if available. If paying in cash, an appointment with the Tax Administrator must be made <br />at least 48 hours in advance. <br />Administrative Order - Page 2 of 9 <br />
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