A. 
For the purpose of this chapter, words used in the present tense include the future, the singular number includes the plural, the word “shall” is mandatory and not advisory, and the term “this ordinance” shall be deemed to include the ordinance codified in this chapter and all amendments hereafter.
B. 
Unless otherwise specified herein, the words and phrases in this chapter shall have the meaning provided in ORS Chapter 475B, as amended.
C. 
Other definitions include:
“Business day”
means Monday through Friday but excludes any day that the Courthouse is closed to the public.
“Department”
means the Clatsop County Assessment and Taxation Department.
“Director”
means the Director of the Clatsop County Assessment and Taxation Department.
“Marijuana retailer,”
in addition to its definition in ORS Chapter 475B, includes owners, officers, employees and members of the marijuana retailer.
“Tax”
means the tax imposed by this chapter, unless described otherwise.
(Ord. 2018-04 § 4)
A. 
A tax is hereby imposed upon the retail sale of marijuana items, as that term is defined by ORS 475B.015, as amended, in the unincorporated areas of Clatsop County. The tax shall be at a rate of three percent of the retail sales price of:
1. 
Marijuana leaves;
2. 
Marijuana flowers;
3. 
Immature marijuana plants; and
4. 
Any cannabinoid product, including, but not limited to: edibles, concentrates, extracts, and cannabinoid products intended to be applied to the skin or hair.
B. 
The tax is a direct tax on the consumer, which shall be collected at the point of sale. The marijuana retailer shall collect the tax from the consumer when the retail sale of the marijuana item occurs.
C. 
If the tax imposed under this section does not equal an amount calculable to a whole cent, the tax shall be equal to the next higher whole cent.
D. 
The amount of the tax shall be separately stated from the sales price and any other tax on an invoice, receipt or other similar document that the marijuana retailer provides to the consumer or shall be otherwise disclosed to the consumer.
(Ord. 2018-04 § 4)
A. 
Registration Required.
1. 
A marijuana retailer that sells marijuana items shall register with the County as a marijuana tax collector. The marijuana retailer shall register by submitting a completed Clatsop County Marijuana Tax Registration Form on or before the date that the Oregon Marijuana Tax Registration Form is due to the State of Oregon or within 30 days of the issuance of a final occupancy permit, whichever is sooner.
2. 
Transfer of the marijuana retailer’s license to another marijuana retailer shall require a new registration.
B. 
Collection of Tax. A marijuana retailer that sells marijuana items shall collect the tax from the consumer at the point of sale and shall remit payment to the County as provided herein. The tax is considered a tax upon the marijuana retailer that is required to collect the tax, and the marijuana retailer is considered a taxpayer.
C. 
Payment to County. The marijuana retailer shall pay the tax to the County, as follows:
1. 
The marijuana retailer shall submit a quarterly tax return to the Department on or before the last business day of January, April, July, and October of each year for the previous calendar quarter, regardless of whether any taxes are owed.
2. 
The tax imposed by this chapter shall be remitted with the quarterly return in the amount indicated on the form.
3. 
The return shall be on the form prescribed by the Department.
4. 
A copy of the corresponding State of Oregon quarterly tax return and monthly voucher shall accompany each County tax return.
5. 
All tax payments shall be delivered to the Clatsop County Department of Assessment and Taxation, 820 Exchange Street, Suite 210 Astoria, Oregon 97103.
6. 
Tax remittance in cash shall be arranged by appointment at least two business days in advance.
7. 
Overpayments will be applied to tax due in the subsequent quarter as an overpayment carried forward.
8. 
If a taxpayer account has any prior quarter unpaid tax, interest and/or penalties, tax remittances received are applied in the following order:
a. 
Oldest prior quarter unpaid tax until all prior period unpaid tax is paid.
b. 
Oldest interest charge until all interest due is paid.
c. 
Oldest penalties until all assessed penalties have been paid.
d. 
Current quarter tax liability.
9. 
Quarterly tax returns may be amended, as follows:
a. 
Amended County returns shall be submitted using the form established by the Department;
b. 
A copy of the corresponding amended state quarterly tax return shall be submitted with the amended county return;
c. 
Tax due with an amended return is subject to interest as described in Section 3.24.060, and shall be paid at the time the amended return is submitted; and
d. 
Overpayments of tax from an amended tax return shall be treated as described in subsection (C)(7) of this section.
D. 
Compensation to Retailer. The marijuana retailer may retain two percent of the tax collected to defray the administrative cost of collecting the tax, remitting it in a timely manner, and maintaining tax records.
E. 
Closure of Business. The marijuana retailer shall immediately notify the County of the closure of its business and shall submit documentation of the closure along with a final quarterly return and any taxes collected.
(Ord. 2018-04 § 4)
A. 
Every person who collects the tax shall hold the tax collected in trust for Clatsop County and for the payment thereof to the Department in the manner and at the time provided in this chapter.
B. 
At any time a marijuana retailer fails to collect taxes imposed by this chapter or remit any amount collected, the County may enforce collection, as follows:
1. 
Issuance of Notice of Liability. The County may issue a notice of liability to a marijuana retailer that fails to remit payment in full by the date payment is due under this chapter.
a. 
The notice may be served on any owner, officer, employee, or member of the marijuana retailer within three years from the payment due date.
b. 
Notice may be served personally or by first class mail to the address under which the retailer is registered by the Oregon Liquor Control Commission. If mailed, notice is considered served on the date mailed.
c. 
Within 30 days from the date of service of the notice of liability, the marijuana retailer shall pay the tax due plus penalties and interest or appeal the notice of liability.
2. 
Appeal of Notice of Liability. A marijuana retailer that objects to the liability may appeal a notice of liability in the following manner:
a. 
The marijuana retailer shall submit a written notice of appeal, which must be received by the Department not later than 30 days following the date of service of the notice of liability; and
b. 
The notice of appeal shall include the following information:
i. 
Name and address of the person submitting the appeal,
ii. 
Basis for the appeal,
iii. 
Whether the marijuana retailer has appealed its State of Oregon marijuana sales tax to the Oregon Department of Revenue or to the Oregon Tax Court, and
iv. 
Any evidence in support of the appeal;
c. 
The notice of appeal shall be accompanied by the full amount of taxes plus penalties and interest identified in the Notice of Liability. If the marijuana retailer prevails on appeal, the County will return all funds submitted with the written objection;
d. 
If the marijuana retailer has appealed its state marijuana tax with the Oregon Department of Revenue or the Oregon Tax Court, the appeal of the County’s marijuana sales tax will be automatically stayed until final disposition of the State appeal.
3. 
Hearing on Appeal. The Board of County Commissioners will hold a hearing to consider the appeal. Notice of the hearing will be sent to the appellant at least two weeks prior to the hearing. Following the hearing, the Board will decide whether to grant or deny the appeal. The Board’s decision is not final until it is put in writing and mailed to the appellant. Review of the Board’s decision shall be as provided in ORS 34.010 through 34.100 in the Circuit Court of the State of Oregon for Clatsop County, located in Astoria, Oregon.
4. 
Failure to Pay.
a. 
If the County does not receive payment or a written notice of appeal within 30 days of service of the notice of liability, the notice of liability becomes final.
b. 
Failure to pay before the notice of liability becomes final is a violation of this chapter and subject to penalties and interest as provided herein. In addition, this chapter is enforceable as provided by, and violators hereof are subject to, the Clatsop County Enforcement Ordinance. The fine for a violation of this Ordinance shall be $5,000.00.
c. 
Each day the tax is not paid shall constitute a separate violation.
d. 
The County is authorized to collect the taxes owed by any administrative or judicial action or proceeding authorized by law.
e. 
The Clatsop County Director of Assessment and Taxation and Code Enforcement Officer shall have authority to issue citations under this chapter, in addition to any other person granted authority under the Clatsop County Enforcement Ordinance.
5. 
More than one owner, officer or employee of a corporation may be held jointly and severally liable for payment of taxes.
(Ord. 2018-04 § 4)
Late payments of tax, including incomplete payments, are subject to interest at a rate of one percent per month (daily interest rate 0.0003288 calculated on a 365-day basis). Interest begins accruing on the quarterly unpaid balance starting from the first day it is overdue.
(Ord. 2018-04 § 4)
A. 
A marijuana retailer shall keep receipts, invoices and other pertinent records related to retail sales of marijuana items in the form required by the State of Oregon Department of Revenue and this chapter and for the period of time required by ORS 475B.720.
B. 
The Department or its authorized representative, upon oral or written demand, may make examinations of the books, papers, records and equipment of persons making retail sales of marijuana items and any other investigations as the Department deems necessary to carry out the provisions of this chapter.
(Ord. 2018-04 § 4)
All tax moneys received by the Department shall be deposited in the unrestricted general fund. The County shall pay expenses for the administration and enforcement of this chapter out of moneys received from the tax. After the payment of administrative and enforcement expenses and refunds or credits arising from erroneous overpayments, the balance of the moneys generated from the local recreational marijuana tax will be an unrestricted revenue source to the County general fund.
(Ord. 2018-04 § 4)
Unless referred to the voters, amendments to the ordinance codified in this chapter may be made by the Board of Commissioners for Clatsop County.
(Ord. 2018-04 § 4)