For the purposes of this chapter, every person who sells marijuana,
medical marijuana or marijuana-infused products in the City of Warrenton
is exercising a taxable privilege. The purpose of this chapter is
to impose a tax upon the retail sale of marijuana, medical marijuana,
and marijuana-infused products.
(Ord. 1190-A § 1, 2014)
When not clearly otherwise indicated by the context, the following
words and phrases as used in this chapter shall have the following
meanings:
"Director"
means the Director of Finance for the City of Warrenton or
designee.
"Gross taxable sales"
means the total amount received in money, credits, property
or other consideration from sales of marijuana, medical marijuana
and marijuana-infused products that is subject to the tax imposed
by this chapter.
"Marijuana"
means all parts of the plant of the Cannabis family Moraceae,
whether growing or not; the resin extracted from any part of the plant;
and every compound, manufacture, salt, derivative, mixture, or preparation
of the plant or its resin, as may be defined by Oregon Revised Statutes
as they currently exist or may from time to time be amended. It does
not include the mature stalks of the plant, fiber produced from the
stalks, oil or cake made from the seeds of the plant, any other compound,
manufacture, salt, derivative, mixture, or preparation of the mature
stalks (except the resin extracted therefrom), fiber, oil, or cake,
or the sterilized seed of the plant which is incapable of germination.
"Oregon Medical Marijuana Program"
means the office within the Oregon Health Authority that
administers the provisions of ORS 475.300 through 475.346, the Oregon
Medical Marijuana Act, and all policies and procedures pertaining
thereto.
"Person"
means natural person, joint venture, joint stock company,
partnership, association, club, company, corporation, business, trust,
organization, or any group or combination acting as a unit, including
the United States of America, the State of Oregon and any political
subdivision thereof, or the manager, lessee, agent, servant, officer
or employee of any of them.
"Purchase or sale"
means the retail acquisition or furnishing for consideration
by any person of marijuana within the City and does not include the
acquisition or furnishing of marijuana by a grower or processor to
a seller.
"Registry identification cardholder"
means a person who has been diagnosed by an attending physician
with a debilitating medical condition and for whom the use of medical
marijuana may mitigate the symptoms or effects of the person's debilitating
medical condition, and who has been issued a registry identification
card by the Oregon Health Authority.
"Retail sale"
means the transfer of goods or services in exchange for any
valuable consideration and does not include the transfer or exchange
of goods or services between a grower or processor and a seller.
"Seller"
means any person who is required to be licensed or has been
licensed by the State of Oregon to provide marijuana or marijuana-infused
products to purchasers for money, credit, property or other consideration.
"Tax"
means either the tax payable by the seller or the aggregate
amount of taxes due from a seller during the period for which the
seller is required to report collections under this chapter.
"Taxpayer"
means any person obligated to account to the Finance Director
for taxes collected or to be collected, or from whom a tax is due,
under the terms of this chapter.
(Ord. 1190-A § 1, 2014)
The following deductions shall be allowed against sales received
by the seller providing marijuana:
A. Refunds
of sales actually returned to any purchaser;
B. Any
adjustments in sales which amount to a refund to a purchaser, providing
such adjustment pertains to the actual sale of marijuana or marijuana-infused
products and does not include any adjustments for other services furnished
by a seller.
(Ord. 1190-A § 1, 2014)
If any seller should fail to make, within the time provided in this chapter, any report of the tax required by this chapter, the Director shall proceed in such manner as deemed best to obtain facts and information on which to base the estimate of tax due. As soon as the Director shall procure such facts and information as is able to be obtained, upon which to base the assessment of any tax imposed by this chapter and payable by any seller, the Director shall proceed to determine and assess against such seller the tax, interest and penalties provided for by this chapter. In case such determination is made, the Director shall give a notice of the amount so assessed by having it served personally or by depositing it in the United States mail, postage prepaid, addressed to the seller so assessed at the last known place of address. Such seller may make an appeal of such determination as provided in Section
3.10.080. If no appeal is filed, the Director's determination is final and the amount thereby is immediately due and payable.
(Ord. 1190-A § 1, 2014)
Any seller aggrieved by any decision of the Director with respect
to the amount of such tax, interest and penalties, if any, may appeal
to the City Commission within 30 days.
(Ord. 1190-A § 1, 2014)
Any tax required to be paid by any seller under the provisions
of this chapter shall be deemed a debt owed by the seller to the City.
Any such tax collected by a seller which has not been paid to the
City shall be deemed a debt owed by the seller to the City. Any person
owing money to the City under the provisions of this chapter shall
be liable to an action brought in the name of the City of Warrenton
for the recovery of such amount. In lieu of filing an action for the
recovery, the City of Warrenton, when taxes due are more than 30 days
delinquent, can submit any outstanding tax to a collection agency.
So long as the City of Warrenton has complied with the provisions
set forth in ORS 697.105, in the event the City turns over a delinquent
tax account to a collection agency, it may add to the amount owing
an amount equal to the collection agency fees, not to exceed the greater
of $50.00 or 50% of the outstanding tax, penalties and interest owing.
(Ord. 1190-A § 1, 2014)
All violations of this ordinance are punishable by a fine of
not more than $500.00.
(Ord. 1190-A § 1, 2014)
Except as otherwise required by law, it shall be unlawful for
the City, any officer, employee or agent to divulge, release or make
known in any manner any financial information submitted or disclosed
to the City under the terms of this chapter. Nothing in this section
shall prohibit:
A. The
disclosure of the names and addresses of any person who is operating
a licensed establishment from which marijuana is sold or provided;
or
B. The
disclosure of general statistics in a form which would not reveal
an individual seller's financial information; or
C. Presentation
of evidence to the court, or other tribunal having jurisdiction in
the prosecution of any criminal or civil claim by the Director or
an appeal from the Director for amount due the City under this chapter;
or
D. The
disclosure of information when such disclosure of conditionally exempt
information is ordered under public records law procedures; or
E. The
disclosure of records related to a business' failure to report and
remit the tax when the report or tax is in arrears for over six months
or the tax exceeds $5,000.00. The City Council expressly finds and
determines that the public interest in disclosure of such records
clearly outweighs the interest in confidentiality under ORS 192.501(5).
(Ord. 1190-A § 1, 2014)
The City, for the purpose of determining the correctness of
any tax return, or for the purpose of an estimate of taxes due, may
examine or may cause to be examined by an agent or representative
designated by the City for that purpose, any books, papers, records,
or memoranda, including copies of seller's State and Federal income
tax return, bearing upon the matter of the seller's tax return. All
books, invoices, accounts and other records shall be made available
within the City limits and be open at any time during regular business
hours for examination by the Director or an authorized agent of the
Director. If any taxpayer refuses to voluntarily furnish any of the
foregoing information when requested, the Director may immediately
seek a subpoena from the Warrenton Municipal Court to require that
the taxpayer or a representative of the taxpayer attend a hearing
or produce any such books, accounts and records for examination.
(Ord. 1190-A § 1, 2014)