This chapter is intended to govern local taxation of the sale of marijuana by a marijuana retailer. Nothing in this chapter sanctions the sale of marijuana or indicates that a marijuana retailer is in compliance with other provisions of the Philomath Municipal Code, or other applicable regulations.
(Ord. 811 § 1, 2016)
As described in Section 34a of House Bill 3400 (2015), the city of Philomath hereby imposes a tax at the rate to be set by resolution of the city council, not to exceed the maximum rate allowed under state law, on the retail sale price of marijuana items by a marijuana retailer in the area subject to the jurisdiction of the city.
(Ord. 811 § 1, 2016)
A. 
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.
B. 
The city may enter into an agreement with the state of Oregon for the state to collect the tax and remit the city's percentage to the city.
(Ord. 811 § 1, 2016)
The ordinance codified in this chapter shall be referred to the electors of Philomath at the next statewide general election on Tuesday, November 8, 2016.
(Ord. 811 § 1, 2016)
If at any time marijuana is banned by act of the city council or act of the voters, then the tax rate shall be set at zero percent for the duration of the ban. Upon conclusion of the ban, a new tax rate may be imposed as provided for under this chapter.
(Ord. 811 § 1, 2016)