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ORDINANCE NO. 20566 <br /> <br />AN ORDINANCE CONCERNING IMPOSITION OF A THREE PERCENT TAX <br />ON THE RETAIL SALES OF RECREATIONAL MARIJUANA; ADDING <br />PROVISIONS TO THE EUGENE CODE, 1971; PROVIDING FOR AN <br />EFFECTIVE DATE; AND REFERRING THE CODE AMENDMENTS TO THE <br />ELECTORS OF THE CITY AT THE NOVEMBER 8, 2016 ELECTION. <br /> <br />THE CITY OF EUGENE DOES ORDAIN AS FOLLOWS: <br /> <br /> Section 1. <br /> Sections 3.700, 3.702, 3.704, 3.706, 3.708, and 3.710 of the Eugene Code, <br />1971, are added to provide as follows: <br /> <br />Retail Tax on Marijuana Items <br /> <br />3.700 Retail Tax on Marijuana Items - Definitions. <br />The following words and phrases as <br />used in this Chapter shall have the following meanings: <br /> <br />City Manager <br /> <br /> <br />Tax Administrator <br />. The person designated by the city manager. <br /> <br />Consumer <br />. A person who purchases, acquires, owns, holds or uses marijuana <br />items other than for the purpose of resale. <br /> <br />Marijuana item <br />. Marijuana, cannabinoid products, cannabinoid concentrates and <br />cannabinoid extracts as defined in ORS 475B.015. <br /> <br />Marijuana retailer <br />. A person licensed under ORS 475B.110 who sells marijuana <br />items to a consumer in the State of Oregon. <br /> <br />Person <br />. Individuals, corporations, associations, firms, partnerships, limited liability <br />companies and joint stock companies. <br /> <br />Retail sale price <br />. The total consideration paid to a marijuana retailer for a <br />marijuana item by or on behalf of a consumer, excluding any tax. <br /> <br />3.702 Retail Tax on Marijuana Items - Tax Imposed. <br /> The city hereby imposes a tax on <br />each marijuana item sold to a consumer within the city by a marijuana retailer to be <br />used for general government purposes. The tax shall equal three percent of the <br />retail sale price for each marijuana item sold. <br /> <br />3.704 Retail Tax on Marijuana Items - Collection. <br /> The consumer shall pay the tax to the <br />marijuana retailer at the time of the purchase or sale of the marijuana item. Every <br />marijuana retailer shall collect the tax from the consumer at the time of the sale of a <br />marijuana item. The marijuana retailer shall remit the tax to the tax administrator. <br /> <br />Ordinance - Page 1 of 2 <br />