has the meaning given that term in ORS 475B.015(19).

means a person who sells marijuana items to a consumer in this state.

means the price paid for a marijuana item, excluding tax, to a marijuana retailer by or on behalf of a consumer of the marijuana item.

(Ord. 1071 § 1, 2016)

§ 3.30.020 Tax imposed.

As described in ORS 475B.491, the city of Rainier hereby imposes a tax of three percent on the retail sale price of marijuana items by a marijuana retailer in the area subject to the jurisdiction of the city. The foregoing tax shall be imposed if the electors of the city of Rainier vote to repeal the ban on both medical and recreational marijuana sales in the city.

(Ord. 1071 § 2, 2016)

§ 3.30.030 Collection.

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 such a manner as prescribed by the city administrator.

(Ord. 1071 § 3, 2016)