2015 ORS 475B.345¹
Local tax or fee
  • referral to electors for approval

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This section is amended
Effective March 29, 2016
Relating to cannabis; creating new provisions; amending ORS 336.241, 475B.015, 475B.070, 475B.090, 475B.100, 475B.110, 475B.160, 475B.245, 475B.285, 475B.345, 475B.375, 475B.450, 475B.625, 475B.730 and 475B.750 and section 2, chapter 784, Oregon Laws 2015; repealing ORS 475B.080; and declaring an emergency.
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This section is amended
Effective June 2, 2016
Relating to taxation of substances containing cannabinoids; creating new provisions; amending ORS 316.680, 317.363, 475B.345, 475B.705, 475B.710, 475B.730 and 475B.750; and prescribing an effective date.

(1)(a) Except as expressly authorized by this section, the authority to impose a tax or fee on the production, processing or sale of marijuana items in this state is vested solely in the Legislative Assembly.

(b) Except as expressly authorized by this section, a county, city or other municipal corporation or district may not adopt or enact ordinances imposing a tax or fee on the production, processing or sale of marijuana items in this state.

(2) Subject to subsection (4) of this section, the governing body of a city or county may adopt an ordinance to be referred to the electors of the city or county as described in subsection (3) of this section that imposes a tax or a fee on the sale of marijuana items that are sold in the area subject to the jurisdiction of the city or the unincorporated area subject to the jurisdiction of a county by a person that holds a license under ORS 475B.110 (Retail license).

(3) If the governing body of a city or county adopts an ordinance under this section, the governing body shall refer the measure of the ordinance to the electors of the city or county for approval at the next statewide general election.

(4) An ordinance adopted under this section may not impose a tax or fee in excess of three percent. [2015 c.614 §34a]


1 Legislative Counsel Committee, CHAPTER 475B—Cannabis Regulation, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors475B.­html (2015) (last ac­cessed Jul. 16, 2016).
 
2 OregonLaws.org contains the con­tents of Volume 21 of the ORS, inserted along­side the per­tin­ent statutes. See the preface to the ORS An­no­ta­tions for more information.
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.