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A. Marijuana cultivation facilities shall keep complete and accurate records to support the information to be included in the monthly tax returns required by this chapter, including information regarding transfers. The records must include an accounting that inventories live plants, trimmings, and any dried product on the first and last day of each month including:

1. An invoice, sales receipt or other record memorializing the transfer of marijuana from a marijuana cultivation facility, which must separately state the amount of tax due after the sale or transfer.

B. Any person selling marijuana at a retail marijuana store who cannot produce records showing taxes were paid on any marijuana in their possession are secondarily liable for the unpaid tax on marijuana.

C. Persons subject to the chapter shall keep such other documents and records as the finance director prescribes.

D. The finance director may, after 24-hour notice and during business hours, enter the business premises of a licensee under this chapter, so far as it may be necessary for the purpose of examining such products and the related business records. [Ord. FY2017-27 §2, 2017].