The following words and phrases as used in this chapter shall have the following meanings:
"City"
means the City of Yachats.
"Tax Administrator"
means the City Administrator of the City of Yachats, the City Administrator's designee, and/or another individual or entity designated by the City to collect the tax on behalf of the City.
"Consumer"
means a person who purchases, acquires, owns, holds or uses marijuana items other than for the purpose of resale.
"Marijuana item"
means marijuana, cannabinoid products, cannabinoid concentrates and cannabinoid extracts as defined in ORS 475B.015.
"Marijuana retailer"
means a person licensed under ORS 475B.110 who sells marijuana items to a consumer in the State of Oregon.
"Person"
means individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies.
"Retail sale price"
means the total consideration paid to a marijuana retailer for a marijuana item by or on behalf of a consumer, excluding any tax.
(Ord. 345 § 1, 2016)
The City of Yachats hereby imposes a tax on each marijuana item sold to a consumer within the City of Yachats by a marijuana retailer. The Yachats City Council shall set the tax rate by resolution; however, the tax rate adopted by the City Council shall not exceed 3% of the retail sale price for each marijuana item sold. The tax constitutes a debt owed by the consumer to the City and shall be extinguished only by payment to the marijuana retailer to the City.
(Ord. 345 § 1, 2016)
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 tax collected by the marijuana retailer shall be held in trust by the marijuana retailer for payment to the City. The marijuana retailer shall remit the tax to the Tax Administrator. The Tax Administrator is authorized to exercise all supervisory and administrative powers with regard to the administration, collection and enforcement of the tax authorized by this chapter.
(Ord. 345 § 1, 2016)
A. 
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 and all taxes collected. Every marijuana retailer must keep and preserve such records for a period of six years. The Tax Administrator shall have the right to inspect all such records at reasonable times.
B. 
For purposes of determining the accuracy of any tax return or for the purpose of an estimate of taxes due, the Tax Administrator may examine any books, papers, records or memoranda bearing upon the marijuana retailer's tax returns, including copies of the marijuana retailer's State and Federal income tax re-turns and copies of the marijuana retailer's State marijuana tax returns. All books, invoices and other records shall be made available within the City for examination by the Tax Administrator during regular business hours.
(Ord. 345 § 1, 2016)
A. 
Any marijuana retailer who has not been granted an extension of time for remittance of tax due and who fails to remit any tax imposed by this chapter prior to delinquency shall pay a penalty of 10% of the amount of the tax due in addition to the amount of the tax.
B. 
Any marijuana retailer who has not been granted an extension of time for remittance of tax due, and who fails to pay any delinquent remittance on or before a period of 30 days following the date on which the remittance first becomes delinquent shall pay a second delinquency penalty of 15% of the amount of the tax due plus the amount of the tax and the 10% penalty first imposed.
C. 
If the Tax Administrator determines that the nonpayment of any remittance due under this chapter is due to fraud or intent to evade the provisions of this chapter, a penalty of 25% of the amount of the tax shall be added to the amount of the remittance due, in addition to the penalties stated in subsections A and B of this section.
D. 
In addition to the penalties imposed, any marijuana retailer who fails to remit any tax imposed by this chapter shall pay interest at the rate of one-half of one percent per month or fraction thereof, without proration for portions of a month, on the amount of the tax due, exclusive of penalties, from the date on which the remittance first becomes delinquent, until paid.
E. 
Every penalty imposed and any interest that accrues under the provisions of this chapter shall be merged with, and become a part of, the tax required to be paid.
(Ord. 345 § 1, 2016)
A. 
Any person aggrieved by any decision of the Tax Administrator may appeal to the City Administrator by filing a notice of appeal with the Tax Administrator within 10 days of the date the notice of the decision is served or mailed. The Tax Administrator shall fix a time and place for hearing the appeal and shall give the appellant 10 days' written notice of the time and place of the hearing.
B. 
Any person aggrieved by any decision of the City Administrator under subsection A of this section may appeal to the Council by filing a notice of appeal with the Tax Administrator within 10 days of the date the City Administrator's decision is served or mailed. The Tax Administrator shall transmit the notice, together with the file of the appealed matter, to the Council, who shall fix a time and place for hearing the appeal. The Council shall give the appellant not less than 10 days' written notice of the time and place of hearing the appeal.
(Ord. 345 § 1, 2016)
Whenever the amount of any tax imposed under this chapter has been paid more than once or has been erroneously or illegally collected or received by the Tax Administrator, it may be refunded, provided a verified claim in writing therefor, stating the specific reason upon which the claim is founded, is filed with the Tax Administrator within three years from the date of payment. The claim shall be made on forms provided by the Tax Administrator. If the Tax Administrator approves the claim, the excess amount collected or paid may be refunded to, or may be credited on any amounts then due and payable from, the marijuana retailer from whom it was collected or by whom it was paid, and the balance may be refunded to the marijuana retailer or the marijuana retailer's administrators, executors or assignees.
(Ord. 345 § 1, 2016)
Notwithstanding any provision of this chapter, the City may enter into an intergovernmental agreement authorized by ORS 190.010, ORS 190.110, or ORS 305.620 for collection of the tax imposed by Section 3.14.020 of this chapter. The City Council shall authorize by resolution any intergovernmental agreement entered into pursuant to this chapter, after making a finding that any collection, enforcement, appeal, or refund procedures authorized by the intergovernmental agreement are comparable to, or provide greater protections to marijuana retailers and to the public, than the procedures set out in Sections 3.14.040 through 3.14.070 of this chapter. If an intergovernmental agreement entered into pursuant to this chapter is approved by Council resolution, the tax collection and enforcement procedures authorized by the intergovernmental agreement shall govern collection of the tax imposed by Section 3.14.020 of this chapter as provided in the intergovernmental agreement.
(Ord. 346 § 1, 2017)