Ch. 3.35 Marijuana Tax | Madras Municipal Code

Chapter 3.35 MARIJUANA TAX

Sections:

3.35.010 Findings.
3.35.020 Short title – Purpose.
3.35.030 Definitions.
3.35.040 Tax imposed.
3.35.050 Deductions.
3.35.060 Payment of tax.
3.35.070 Penalties – Interest.
3.35.080 Interest and penalties under agreement with Oregon Department of Revenue.
3.35.090 Failure to report and remit tax – Tax Administrator.
3.35.100 Appeal.
3.35.110 Refunds.
3.35.120 Collection actions.
3.35.130 Violations – Infractions.
3.35.140 Confidentiality.
3.35.150 Audits.
3.35.160 Forms – Regulations.

Cross reference: See also Chapters 5.35 and 5.40 MMC, and MDC 18.30.140 and definitions of marijuana in MDC 18.05.030.

Code Reviser’s Note: The findings stated with Ord. 885 are:

WHEREAS, section 34a, Chapter 614, Oregon Laws 2015 (HB 3400) provides that a City Council may adopt an ordinance to be referred to the voters that imposes up to a three percent (3%) tax or fee on the sale of marijuana items by a marijuana retailer in the area subject to the jurisdiction of the City; and

WHEREAS, the Madras City Council desires to impose a three percent (3%) tax on the sale of marijuana items by a marijuana retailer in the area subject to the jurisdiction of the City of Madras.