What is the penalty and interest for late or unpaid Marijuana Tax liability?
Penalty and interest are imposed if a marijuana retailer mails a return or pays the tax after the due date. The penalty is 5 percent of the unpaid tax. If a return is filed more than 30 days after the due date, an additional penalty of 20 percent of the tax due is imposed. Interest is imposed on any unpaid tax from the due date until the date payment in full is received. The interest rate is 4 percent annually. The Tax Administrator may impose a 100 percent penalty for failure to file marijuana tax returns.

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1. Who is responsible for paying Eugene’s local marijuana tax?
2. Who is responsible for collecting the Eugene Marijuana Tax and remitting tax payments?
3. Who is responsible for remitting taxes owed to the City of Eugene?
4. How much does the City of Eugene tax the sale of recreational marijuana items?
5. To whom should marijuana retailers make tax payments?
6. When are marijuana retailers required to remit tax payments owed to the City of Eugene?
7. What information needs to be included along with the monthly tax payments?
8. How often do marijuana retailers have to file tax returns for the City of Eugene Marijuana Tax?
9. What is the penalty and interest for late or unpaid Marijuana Tax liability?
10. Who is held responsible if a marijuana retailer fails to file a tax return or collect taxes when due?
11. Can I file an extension for taxes owed?
12. What sales and tax information records do marijuana retailers need to keep?
13. For marijuana retailers that sell taxable and tax-exempt marijuana items, what sales and tax information records need to be kept?
14. Can a marijuana retailer appeal a tax liability determination?
15. Do marijuana retailers have to provide a receipt of sale?
16. Can a consumer request a refund for paying more tax than owed?
17. What does Eugene’s Marijuana Tax mean for State marijuana taxes or laws?
18. Where can I get more information?