Skip to main content
Loading…
This section is included in your selections.

For purposes of this chapter, the following definitions apply except where the context clearly indicates a different meaning:

Buyer” or “consumer” means, without limiting the scope thereof, any person or any other entity that purchases and/or contracts to purchase any marijuana or marijuana products for consumption and not resale.

Certificate of registration” means the certificate issued by the director under FNSBC 8.54.050.

Consideration” means anything of value, including but not limited to money, credit, rights, goods, services, and property, received by a seller from a buyer.

Director” means Chief Financial Officer or their designee.

Estimated tax” means the tax determined under FNSBC 8.54.120.

Marijuana” means all parts of the plant (genus) Cannabis, whether growing or not, the seed thereof, the resin extracted from any part of the plant, and any compound, manufacture, derivative, mixture, or preparation of the plant, its seeds, or its resin, including marijuana concentrate; marijuana does not include fiber produced from the stalks, oil or cake made from the seeds of the plant, sterilized seed of the plant that is incapable of germination, or the weight of any other ingredient combined with marijuana to prepare topical or oral administrations, food, drink, or other products.

Marijuana and marijuana products tax administrator” means the treasury budget manager or their designee.

Marijuana products” means concentrated marijuana products and marijuana products that are comprised of marijuana and other ingredients and are intended for use or consumption, such as, but not limited to, edible products, ointments, and tinctures.

Retail sale” means the transfer of any marijuana or marijuana products to any consumer, for any consideration.

Sale made within the Borough” means any retail sale where: (1) the buyer takes possession of, or title to, the purchased marijuana or marijuana product(s) within the Borough; and/or (2) the seller receives consideration for the purchased marijuana or marijuana product(s) within the Borough.

Seller” means any person or any other entity that sells and/or contracts to sell any marijuana or marijuana product to a buyer.

Selling price” or “price” means the monetary value of any consideration.

Tax” means the marijuana and marijuana product tax as levied under this chapter.

Taxable retail sale” means any sale made within the Borough that is not entirely exempt from the tax levied under this chapter.

Unremitted tax” means (1) any tax not remitted to the Borough that a seller is required by this chapter to collect from a buyer, notwithstanding whether the seller actually collects such tax from a buyer; and (2) any estimated tax not remitted to the Borough.

Wholesale sale (sale for resale)” means the act of selling any marijuana or marijuana product to any person or to any other entity for reselling such marijuana or marijuana product. (Ord. 2019-09 § 2, 2019; Ord. 2016-67 § 2, 2016.)