3.50.040 Tax imposed.
(1) There is established and imposed upon each person who is engaged in business as a cannabis retailer an annual cannabis retailer tax at the rates set forth in this chapter. Such tax is payable regardless of whether the business is operating lawfully in the city or unlawfully. The city’s acceptance of a cannabis retailer tax payment from a cannabis retailer operating illegally shall not constitute the city’s approval or consent to such illegal operations.
(2) Medicinal Retailers. The cannabis retailer tax upon every person who engages in business as a retailer of medicinal cannabis or medicinal cannabis products shall be at the following annual rate:
(a) The tax rate upon the effective date of this chapter shall be 15 percent of the gross receipts derived from the retail sale of medicinal cannabis or medicinal cannabis products. Such tax rate may not increase or decrease without voter approval.
(3) Adult-Use Retailers. The cannabis retailer tax upon every person who engages in business as a retailer of adult-use cannabis or adult-use cannabis products shall be at the following annual rate:
(a) The tax rate upon the effective date of this chapter shall be 15 percent of the gross receipts derived from the retail sale of adult-use cannabis or adult-use cannabis products. Such tax rate may not increase or decrease without voter approval. (Ord. 730 § 6, 2022).