3.38.030 Tax collection, remittance and penalties.
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.
(1) Every seller shall be responsible to collect, remit, and report on the local marijuana tax following administrative policies and procedures established by resolution.
(2) Interest shall be added to the overall tax amount due at the same rate established by the legislature for any deficiency or delinquency arising under any law administered by the Oregon Department of Revenue; a rate of 10 percent per annum, to be computed on a daily basis, from the time the return was originally required to be filed by the marijuana retailer to the time of payment.
(3) If a marijuana retailer fails to file a return 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.
(4) 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 city or state agent assigned responsibility of collection.
(5) Taxes, interest, and penalties will be accounted for in the city of North Bend general fund.
(6) 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 North Bend of the owed amount in accordance with state law, any agreement between the Oregon Department of Revenue and the city of North Bend, and any applicable administrative rules adopted by the Oregon Department of Revenue. (Ord. 2045 (Exh. A), 2021; Ord. 2043 § 1, 2020; Ord. 2005 § 4, 2016)