Admin Order 44-17-02-F - Laserfiche WebLink

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period for which the extension is requested. The Tax Administrator's decision whether to grant an extension request for good cause will be based upon the facts and circumstances in each case. 5. Each written request for an extension to file a marijuana tax return must contain the name and address of the marijuana retailer the tax period associated with the request, and an explanation of the reason for requesting additional time to file the return. 6. If the extension to file a marijuana tax return is granted, the marijuana retailer Must file the return within 30 days of the original due date of the return. 7. The Tax Administrator may require documentary proof to substantiate assertions of good cause when making a determination whether an extension to file a return is warranted. R -3.706-F ACCOUNTING AND RECORD KEEPING RESPONSIBILITIES. 1. A marijuana retailer must maintain all records and any information and data required to determine the correct tax liability under Eugene's Ordinance No. 20566. Every marijuana retailer must keep and preserve, in a generally- accepted accounting format used for reporting revenue and taxes due on business activity, detailed records of all sales made. The marijuana retailer must maintain all required records for a period of five years from the time to which the record relates, or for as long as the marijuana retailer retains the marijuana items to which the record relates, whichever is later. 2. If a marijuana retailer sells taxable and tax-exempt marijuana items (medical marijuana items sold to medical marijuana cardholders), records of such tax-exempt sales must be kept and include the following: (a) The date of the sale; (b) The medical marijuana card number; (c) The taxed marijuana product category, including but not limited to, marijuana leaves, marijuana flowers, immature marijuana plants, cannabinoid edibles, cannabinoid concentrates, cannabinoid extracts, cannabinoid products intended to be used by apply to skin or hair, and cannabinoid products other than as described in this Rule R- 3.706 -F; (d) The name of the maTij Uana product, (e) The unit price of the marijuana product; (f) The number of units sold; and (g) The total amount of the sale. Administrative Order - Page 6 of 9