In addition to the sales and use taxes imposed pursuant to article II of this chapter, beginning January 1, 2015, there is levied and there shall be paid and collected an excise tax on the sale or transfer of unprocessed retail marijuana from a retail marijuana cultivation facility in the city whether the sale or transfer is within or outside the City.

The rate of excise tax to be paid and collected shall be five percent of the average market rate if the sale or transfer is between affiliated retail marijuana establishments. The rate of excise tax to be paid and collected shall be five percent of the contract price if the sale or transfer is between unaffiliated retail marijuana establishments. (Ord. No. 2019-32, § 28, 7-15-2019; Ord. No. 2015-02, § 8, 1-12-2015)