Common Contracts
1 similar Marijuana Tax Collection Agreement contracts
RE: Marijuana Tax Collection Agreement FAQMarijuana Tax Collection Agreement • November 4th, 2016
A copy of a model Marijuana Tax Collection Agreement provided by the Oregon Department of Revenue (DOR) is available on the League’s website under “Marijuana Resources” in the A-Z Index. This is an optional intergovernmental agreement (IGA) that cities may choose to enter into with the DOR if the city elects to have the DOR collect and enforce their local marijuana tax. The option of state administration of the local tax was sought by the League during the 2016 session for efficiency, and to address concerns related to public safety and banking. This Frequently Asked Questions (FAQ) memo is intended to further explain and highlight the following six key components of the IGA.
