For the purposes of this chapter, every person who sells marijuana in the city of Springfield is exercising a taxable privilege. The purpose of this chapter is to impose a gross receipts tax upon the retail sale of marijuana.
[Section 7.1000 added by Ordinance No. 6329, enacted October 20, 2014, amended by Ordinance No. 6362, enacted January 17, 2017]
When not clearly otherwise indicated by the context, the following words and phrases as used in this chapter shall have the following meanings:
Gross Taxable Sales.
The total amount received in money, credits, property or other consideration from sales of marijuana that is subject to the tax imposed by this chapter.
Marijuana.
As defined in section 7.1101 of this code.
Marijuana Items.
As defined in section 7.1101 of this code.
Marijuana Retailer.
A person who sells marijuana items to a consumer in this state, including, but not limited to, a marijuana licensed by the Oregon Liquor Control Commission who sells marijuana items on or after January 4, 2016.
Person.
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.
The acquisition or furnishing for consideration by any person of marijuana within the city.
Retail Sale.
The transfer of marijuana or marijuana items in exchange for any valuable consideration to a consumer.
Tax.
Either the tax payable by the marijuana retailer or the aggregate amount of taxes due from a marijuana retailer during the period for which the marijuana retailer is required to report collections under this chapter.
Tax Collector.
The Director of Finance for the city of Springfield or designee, which may include an official of the Oregon Department of Revenue or Oregon Department of Administrative Services.
[Section 7.1001 added by Ordinance No. 6329, enacted October 20, 2014, amended by Ordinance No. 6362, enacted January 17, 2017]
(1) 
A tax is hereby imposed upon the retail sale of marijuana items in Springfield and shall be paid by every seller exercising the taxable privilege of selling marijuana as defined in this chapter.
(2) 
The amount of tax levied for recreational marijuana shall be three percent of the gross taxable sales of marijuana items by a marijuana retailer.
[Section 7.1002 added by Ordinance No. 6329, enacted October 20, 2014; further amended by Ordinance No. 6356, enacted July 18, 2016, and Ordinance No. 6362, enacted January 17, 2017]
(1) 
No person who is required to be licensed or registered or who has been licensed or registered by the state of Oregon to provide marijuana and who is engaged in and carrying on the business of operating an establishment where marijuana is consumed or used on the person’s premises shall establish, maintain or operate a business that engages in the retail sale of marijuana within the city unless a license for that use is obtained from the city.
(a) 
Each license shall be required to pay the applicable license fee set by council resolution.
(2) 
Licensees who obtained a license under sections 7.600 through 7.603 are exempt for the purposes of that particular dispensary.
[Section 7.1003 added by Ordinance No. 6329, enacted October 20, 2014]
The following deductions shall be allowed against sales received by the marijuana retailer providing marijuana:
(1) 
Refunds of sales actually returned to any purchaser;
(2) 
Any adjustments in sales which amount to a refund to a purchaser, providing such adjustment pertains to the actual sale of marijuana and does not include any adjustments for other services furnished by a marijuana retailer.
[Section 7.1004 added by Ordinance No. 6329, enacted October 20, 2014, amended by Ordinance No. 6362, enacted January 17, 2017]
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 in accordance with ORS 475B.710.(2). Taxes, interest and penalties transferred to the city by the Oregon Department of Revenue will be distributed to the city’s general fund.
[Section 7.1005 added by Ordinance No. 6329, enacted October 20, 2014, amended by Ordinance No. 6362, enacted January 17, 2017]
(1) 
Interest shall be added to the overall tax amount due at the same rate established under ORS 305.220 for each month, or fraction of a month, from the time the return to the Oregon Department of Revenue was originally required to be filed by the marijuana retailer to the time of payment.
(2) 
If a marijuana retailer fails to file a return with the Oregon Department of Revenue or pay the tax as required, a penalty shall be imposed upon the marijuana retailer in the same manner and amount provided under ORS 314.400.
(3) 
Every penalty imposed, and any interest that accrues, becomes a part of the financial obligation required to be paid by the marijuana retailer and remitted to the Oregon Department of Revenue.
[Section 7.1006 added by Ordinance No. 6329, enacted October 20, 2014, amended by Ordinance No. 6362, enacted January 17, 2017]
If at any time a marijuana retailer fails to remit any amount owed in taxes, interest or penalties, the Oregon Department of Revenue is authorized to enforce collection on behalf of the city of the owed amount in accordance with ORS 475B.700 to 475B.755, any agreement between the Oregon Department of Revenue and the city of Springfield under ORS 305.620 and any applicable administrative rules adopted by the Oregon Department of Revenue.
[Section 7.1010 added by Ordinance No. 6329, enacted October 20, 2014, amended by Ordinance No. 6362, enacted January 17, 2017]
(1) 
Violation shall constitute a civil infraction and shall be processed according to the procedures established in sections 5.600 through 5.642 of this code, Civil Enforcement of Code Infractions. It is a violation of this chapter for any marijuana retailer to:
(a) 
Fail or refuse to comply as required herein;
(b) 
Fail or refuse to furnish any return required to be made;
(c) 
Fail or refuse to permit inspection of records;
(d) 
Fail or refuse to furnish a supplemental return or other data required by the director;
(e) 
Render a false or fraudulent return or claim; or
(f) 
Fail, refuse or neglect to remit the tax to the city by the due date.
[Section 7.1011 added by Ordinance No. 6329, enacted October 20, 2014, amended by Ordinance No. 6362, enacted January 17, 2017]
(1) 
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 or an appeal from the tax collector for amount due the city under this chapter; or
(d) 
Disclosure of information to and upon request of a local, state or federal law enforcement official or by order of any state or federal court; or
(e) 
The disclosure of information when such disclosure of conditionally exempt information is ordered under public records law procedures.
[Section 7.1012 added by Ordinance No. 6329, enacted October 20, 2014, amended by Ordinance No. 6362, enacted January 17, 2017]
(1) 
The tax collector or other city official, 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.
(2) 
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.
(3) 
Refusal to voluntarily furnish any of the foregoing information when requested is deemed a violation of this code per section 7.1011.
[Section 7.1013 added by Ordinance No. 6329, enacted October 20, 2014, amended by Ordinance No. 6362, enacted January 17, 2017]
(1) 
The tax collector is hereby authorized to prescribe forms and promulgate rules and regulations to aid in the making of returns, the ascertainment, assessment and collection of said medical marijuana tax and in particular and without limiting the general language of this chapter, to provide for:
(a) 
A form of report on sales and purchases to be supplied to all marijuana retailers;
(b) 
The records which marijuana retailers providing marijuana and marijuana items are to keep concerning the tax imposed by this chapter.
[Section 7.1014 added by Ordinance No. 6329, enacted October 20, 2014, amended by Ordinance No. 6362, enacted January 17, 2017]