3.80.031 Levy of Marijuana Sales Tax.*
A. In addition to the tax levied under HBC 3.80.030, there is hereby levied a tax equal to two percent of the selling price of all of the following sales made within the Haines Borough, except sales specifically exempted by this chapter:
1. Retail sales of marijuana and marijuana products.
B. All taxes imposed by this chapter are due and payable by the buyer at the time of sale and are delinquent if not paid at the time of sale.
C. The obligation for the payment of the tax is upon the buyer. Every seller shall collect the taxes imposed by this chapter from the buyer at the time of sale and shall deliver the same to the Haines Borough in accordance with the requirements in this chapter.
D. The purpose and intent of the tax imposed under this chapter is to raise revenues and diversify the borough’s tax base. The scope of the tax levied shall be broadly interpreted and exemptions shall be allowed only when the sales clearly fall within an exemption defined in this chapter. Any and all revenues resulting from the imposition and collection of the tax shall be allocated to the general fund.
E. Except as otherwise provided in this section, the reporting, collection and penalties for failure to comply with this section shall be governed by the provisions of this code applicable to other sales taxes. (Ord. 19-06-543 § 4)
* Code reviser's note: The passage of Ordinance 19-06-543 was conditional upon ratification by the voters of the borough. Two propositions were proposed for taxes on sales of (1) alcoholic beverages and (2) marijuana and marijuana products. Proposition 1 failed; Proposition 2 passed. Thus, the provisions relating to alcohol have been removed from the text of this section.