(1)
For purposes of OAR
150-475B.710 to 150-475B.755, "marijuana retailer" has the
meanings given under ORS 475B.015 and includes:
(a) A registered medical marijuana dispensary
that elects to sell limited marijuana retail products, as defined under section
2, chapter 784, Oregon Laws 2015, from January 4, 2016 through December 31,
2016; or
(b) A marijuana retailer
licensed by the Oregon Liquor Control Commission who sells marijuana items on
or after January 4, 2016.
(2) A marijuana retailer that sells marijuana
items, as defined in ORS 475B.015, must pay all marijuana taxes due for each
tax period by the due dates described in ORS 475B.710 and this rule. When the
due date falls on a Saturday, Sunday or a state legal holiday, the deposit or
payment is due on the next business day following such Saturday, Sunday or
state legal holiday.
(3) A
marijuana retailer must pay the marijuana tax due in three monthly deposits for
each calendar quarter. The first monthly deposit is due on or before the last
day of the second month of the calendar quarter; the second monthly deposit is
due on or before the last day of the third month of the calendar quarter; and
the third monthly deposit is due on or before the last day of the month
following the close of the calendar quarter.
(4) If a marijuana retailer does not make any
sales of marijuana items in a particular month of a calendar quarter, the
marijuana retailer is not required to remit payment of marijuana tax for that
month.
(5) The marijuana retailer
may retain two percent of the amount of tax collected on sales of marijuana
items as provided under ORS 475B.745.
(6) A marijuana tax deposit for each month in
a tax period, as established in subsection (3) of this rule, consists of the
total amount of retail sales of marijuana items for that month multiplied by
the associated tax rates as defined in ORS 475B.705 less two percent referenced
in section (5) of this rule.
Example: It's Easy Being Green, LLC is a marijuana
retailer licensed by the Oregon Liquor Control Commission and has $300,000 in
April sales resulting in tax liability of $49,980 (($300,000 x .17) x .98) and
the deposit of the tax is due on or before May 31. The marijuana retailer's
sales of $250,000 in May result in tax liability of $41,650 (($250,000 x .17) x
.98) that is due on or before June 30. And the marijuana retailer's sales of
$325,000 in June result in tax liability of $54,145 (($325,000 x .17) x .98)
that is due on or before July 31. All tax calculations in this example exclude
two percent of the taxes collected for administrative expenses as allowed by
statute.
Notes
Or. Admin. R.
150-475-2010
REV
2-2015(Temp), f. 12-8-15, cert. ef. 1-4-16 thru 7-1-16; REV 4-2016, f. &
cert. ef. 7-1-16; Renumbered from 150-475B.710-(A),
REV
74-2016, f. 8-13-16, cert. ef.
9/1/2016
Stat. Auth.: ORS
305.100, ORS 475B.750
Stats. Implemented: ORS
475B.710
