Chapter 3.06
MARIJUANA TAX

Sections:

3.06.010    Purpose.

3.06.020    Definitions.

3.06.030    Tax imposed.

3.06.040    Collection of tax.

3.06.010 Purpose.

For the purposes of this chapter, every person who sells recreational marijuana or marijuana-infused products in the City of Albany is exercising a taxable privilege. The purpose of this chapter is to impose a tax upon the retail sale of marijuana and marijuana-infused products. (Ord. 5873 § 1, 2016).

3.06.020 Definitions.

When not clearly otherwise indicated by the context, the following words and phrases as used in this chapter shall have the following meanings:

“Marijuana item” has the meaning given that term in ORS 475B.015(16).

“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. 5873 § 1, 2016).

3.06.030 Tax imposed.

As described in ORS 475B.345 the City of Albany 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. 5873 § 1, 2016).

3.06.040 Collection of tax.

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. (Ord. 5873 § 1, 2016).