HomeMy WebLinkAboutOrdinance No. 20566
COUNCIL ORDINANCE NO. 20566
COUNCIL BILL 5156
AN ORDINANCE CONCERNING IMPOSITION OF A THREE
PERCENT TAX ON THE RETAIL SALES OF RECREATIONAL
MARIJUANA; ADDING PROVISIONS TO THE EUGENE CODE,
1971; PROVIDING FOR AN EFFECTIVE DATE; AND REFERRING
THE CODE AMENDMENTS TO THE ELECTORS OF THE CITY AT
THE NOVEMBER 8, 2016 ELECTION.
ADOPTED:July 25, 2016
SIGNED:July 26, 2016
PASSED:7:1
REJECTED:
OPPOSED: Brown
ABSENT:
EFFECTIVE: If Passed by Voters: January 1, 2017
ORDINANCE NO. 20566
AN ORDINANCE CONCERNING IMPOSITION OF A THREE PERCENT TAX
ON THE RETAIL SALES OF RECREATIONAL MARIJUANA; ADDING
PROVISIONS TO THE EUGENE CODE, 1971; PROVIDING FOR AN
EFFECTIVE DATE; AND REFERRING THE CODE AMENDMENTS TO THE
ELECTORS OF THE CITY AT THE NOVEMBER 8, 2016 ELECTION.
THE CITY OF EUGENE DOES ORDAIN AS FOLLOWS:
Section 1.
Sections 3.700, 3.702, 3.704, 3.706, 3.708, and 3.710 of the Eugene Code,
1971, are added to provide as follows:
Retail Tax on Marijuana Items
3.700 Retail Tax on Marijuana Items - Definitions.
The following words and phrases as
used in this Chapter shall have the following meanings:
City Manager
Tax Administrator
. The person designated by the city manager.
Consumer
. A person who purchases, acquires, owns, holds or uses marijuana
items other than for the purpose of resale.
Marijuana item
. Marijuana, cannabinoid products, cannabinoid concentrates and
cannabinoid extracts as defined in ORS 475B.015.
Marijuana retailer
. A person licensed under ORS 475B.110 who sells marijuana
items to a consumer in the State of Oregon.
Person
. Individuals, corporations, associations, firms, partnerships, limited liability
companies and joint stock companies.
Retail sale price
. The total consideration paid to a marijuana retailer for a
marijuana item by or on behalf of a consumer, excluding any tax.
3.702 Retail Tax on Marijuana Items - Tax Imposed.
The city hereby imposes a tax on
each marijuana item sold to a consumer within the city by a marijuana retailer to be
used for general government purposes. The tax shall equal three percent of the
retail sale price for each marijuana item sold.
3.704 Retail Tax on Marijuana Items - Collection.
The consumer shall pay the tax to the
marijuana retailer at the time of the purchase or sale of the marijuana item. Every
marijuana retailer shall collect the tax from the consumer at the time of the sale of a
marijuana item. The marijuana retailer shall remit the tax to the tax administrator.
Ordinance - Page 1 of 2