When not clearly otherwise indicated by the context, the following words and phrases as used in this chapter shall have the following meanings:
A. “Director” means the Director of Finance for the City of Ashland or his/her designee.
B. “Gross taxable sales” means the total amount received in money, credits, property or other consideration from sales of marijuana and marijuana-infused products that is subject to the tax imposed by this chapter.
C. “Marijuana” means all parts of the plant of the Cannabis family Moraceae, whether growing or not; the resin extracted from any part of the plant; and every compound, manufacture, salt, derivative, mixture, or preparation of the plant or its resin, as may be defined by Oregon Revised Statutes as they currently exist or may from time to time be amended. It does not include the mature stalks of the plant, fiber produced from the stalks, oil or cake made from the seeds of the plant, any other compound, manufacture, salt, derivative, mixture, or preparation of the mature stalks (except the resin extracted therefrom), fiber, oil, or cake, or the sterilized seed of the plant which is incapable of germination.
D. “Person” means natural person, joint venture, joint stock company, partnership, association, club, company, corporation, business, trust, organization, or any group or combination acting as a unit, including the United States of America, the State of Oregon and any political subdivision thereof, or the manager, lessee, agent, servant, officer or employee of any of them.
E. “Purchase or sale” means the retail acquisition or furnishing for consideration by any person of marijuana within the City and does not include the acquisition or furnishing of marijuana by a grower or processor to a seller.
F. “Retail sale” and “retail selling” means any transfer, exchange, gift or barter of a marijuana item by any person to a consumer and does not include the transfer or exchange of goods or services between a grower or processor and a seller. And, does not include the transfer or exchange of goods or services between a grower or processor and a seller.
G. “Seller” or “marijuana retailer” means any person who is required to be licensed or has been licensed by the Oregon Liquor Control Commission to provide marijuana or marijuana-infused products to purchasers for money, credit, property or other consideration.
H. “Tax” means either the tax payable by the seller or the aggregate amount of taxes due from a seller during the period for which the seller is required to report collections under this chapter.
I. “Taxpayer” means any person obligated to account to the Finance Director for taxes collected or to be collected, or from whom a tax is due, under the terms of this chapter. (Ord. 3150 § 1, amended, 12/19/2017; Ord. 3121, amended, 2016; Ord. 3103, amended, 2014)