5.42.020 Imposition of tax on retail sale of marijuana items.
A. A tax is hereby imposed upon the retail sale of marijuana items in the city. The tax imposed by this section is a direct tax on the consumer, for which payment upon retail sale is required to achieve convenience and facility in the collection and administration of the tax. 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.
B. The tax imposed under this section shall be imposed at the rate of:
1. 3 percent of the retail sales price of marijuana leaves;
2. 3 percent of the retail sales price of marijuana flowers;
3. 3 percent of the retail sales price of immature marijuana plants;
4. 3 percent of the retail sales price of a cannabinoid edible;
5. 3 percent of the retail sales price of a cannabinoid concentrate;
6. 3 percent of the retail sales price of a cannabinoid extract;
7. 3 percent of the retail sales price of a cannabinoid product that is intended to be used by applying the cannabinoid product to the skin or hair; and
8. 3 percent of the retail sales price of cannabinoid products other than those described in subsection (B)(7) of this section.
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 on an invoice, receipt or other similar document that the marijuana retailer provides to the consumer, or shall be otherwise disclosed to the consumer.
E. A person may not knowingly sell, purchase, install, transfer or possess software programs or other electronic devices intended to hide or to remove records of retail sales of marijuana items or to falsify records of retail sales of marijuana items. (Ord. 5004, 2016).