(2) The tax imposed under this section shall be imposed at the rate of 15 percent of the retail sales price of psilocybin products.
(3) If the tax imposed under this section does not equal an amount calculable to a whole cent, the tax shall be equal to the next higher whole cent.
(4) Except as otherwise provided by the Department of Revenue by rule, the amount of the tax shall be separately stated on an invoice, receipt or other similar document that the psilocybin service center operator provides to the client at the time at which the retail sale occurs.
(5) A person may not knowingly sell, purchase, install, transfer or possess electronic devices or software programs for the purposes of:
(a) Hiding or removing records of retail sales of psilocybin products; or
(b) Falsifying records of retail sales of psilocybin products.
(6)(a) A psilocybin service center operator may not discount a psilocybin product or offer a psilocybin product for free if the retail sale of the psilocybin product is made in conjunction with the retail sale of any other item or service.
(b) Paragraph (a) of this subsection does not affect any provision of ORS 475A.210 to 475A.722 or any rule adopted by the Oregon Health Authority pursuant to ORS 475A.210 to 475A.722 that is related to the retail sale of psilocybin products.
(7) The authority shall regularly review the rate of tax under subsection (2) of this section and make recommendations to the Legislative Assembly regarding appropriate adjustments to the rate that will further the purposes of:
(a) Providing the authority with moneys sufficient to administer and enforce ORS 475A.210 to 475A.722; and
(b) Not providing the authority with moneys that exceed, together with fees collected under ORS 475A.210 to 475A.722, the cost of administering and enforcing ORS 475A.210 to 475A.722. [2021 c.1 ยง114]
Structure 2021 Oregon Revised Statutes
Volume : 14 - Drugs and Alcohol, Fire Protection, Natural Resources
Chapter 475A - Psilocybin Regulation
Section 475A.200 - Legislative findings.
Section 475A.205 - Purposes of ORS 475A.200 to 475A.722.
Section 475A.215 - Construction of ORS 475A.210 to 475A.722.
Section 475A.220 - Definitions for ORS 475A.210 to 475A.722.
Section 475A.230 - Duties of Oregon Psilocybin Advisory Board.
Section 475A.235 - General powers and duties; rules.
Section 475A.243 - Powers related to decedents and insolvent or bankrupt persons.
Section 475A.245 - Application process for all licensees; rules.
Section 475A.250 - Grounds for refusing to issue license or issuing restricted license.
Section 475A.255 - Authority to require fingerprints of applicants and other individuals.
Section 475A.260 - Properties of license.
Section 475A.265 - Duties of Oregon Health Authority with respect to issuing licenses.
Section 475A.270 - Duty to request land use compatibility statement.
Section 475A.275 - Lawful manufacture, delivery and possession of psilocybin products.
Section 475A.280 - Restriction on financial interests in multiple licensees.
Section 475A.285 - Authority to hold multiple licenses.
Section 475A.290 - Manufacturer license; fees; rules.
Section 475A.295 - Psilocybin product manufacturers; endorsements; rules.
Section 475A.305 - Psilocybin service center operator license; fees; rules.
Section 475A.310 - Proximity of psilocybin service center to school.
Section 475A.325 - Psilocybin service facilitator license; fees; rules.
Section 475A.330 - Examination.
Section 475A.340 - Psilocybin services; rules.
Section 475A.345 - Preparation session.
Section 475A.350 - Client information form.
Section 475A.355 - Administration session.
Section 475A.360 - Integration session.
Section 475A.370 - Right to terminate or refuse to provide services; exception.
Section 475A.375 - Powers and duties relating to psilocybin service facilitators.
Section 475A.385 - Authority to inspect books and premises; notice.
Section 475A.400 - Use of tracking system for psilocybin products; distribution of moneys.
Section 475A.415 - Authority to require financial disclosure from licensee.
Section 475A.420 - Authority to investigate, discipline licensees.
Section 475A.425 - Authority to investigate, discipline permit holder.
Section 475A.435 - Restrictions on delivery or receipt; waiver by authority.
Section 475A.445 - Identification requirement; rules.
Section 475A.450 - Confidentiality of client communications, information; exceptions.
Section 475A.455 - Prohibition against psilocybin service facilitator consuming psilocybin product.
Section 475A.460 - Prohibition against employing persons under 21 years of age.
Section 475A.465 - Prohibition against obfuscating mark or label or using mark or label to deceive.
Section 475A.468 - Requirement that psilocybin products comply with minimum standards.
Section 475A.471 - Other prohibitions.
Section 475A.477 - Grounds for revocation, suspension or restriction of license.
Section 475A.480 - Permit required to perform work for or on behalf of licensee.
Section 475A.483 - Issuing, renewing permits; fees; rules.
Section 475A.489 - Whistleblower protection for employees.
Section 475A.495 - Prohibition against person under 21 years of age entering premises; penalty.
Section 475A.504 - Prohibition regarding person who is visibly intoxicated; penalty.
Section 475A.507 - Prohibition against giving psilocybin product as prize; penalty.
Section 475A.521 - Penalty for violation of rule adopted under ORS 475A.235.
Section 475A.530 - Local time, place and manner regulations.
Section 475A.534 - Local tax or fee; referral to electors for approval.
Section 475A.538 - Repeal of city, county ordinance that prohibits certain establishments.
Section 475A.570 - Psilocybin-producing fungi as crop; exceptions to permitted uses.
Section 475A.582 - Oregon Health Authority hotline for verification of license.
Section 475A.586 - Certain information related to licensure exempt from disclosure.
Section 475A.590 - Testing standards and processes; rules.
Section 475A.594 - Laboratory licensure; qualifications; fees; rules.
Section 475A.598 - Authority to require fingerprints of applicants and other individuals.
Section 475A.602 - Statement of applicant for license under ORS 475A.594.
Section 475A.606 - Laboratory accreditation; qualifications; fees.
Section 475A.614 - Authority of Oregon Health Authority over certain persons, license actions.
Section 475A.618 - Civil penalty for violating ORS 475A.590 to 475A.622.
Section 475A.626 - Labeling requirements; rules.
Section 475A.630 - Authority to require preapproval of labels; fees.
Section 475A.634 - Packaging requirements; rules.
Section 475A.638 - Authority to require preapproval of packaging; fees.
Section 475A.642 - Concentration and servings limits; rules.
Section 475A.654 - Civil penalty for violating ORS 475A.626 to 475A.654.
Section 475A.658 - Definitions for ORS 475A.658 to 475A.714.
Section 475A.662 - Imposition of tax on retail sale of psilocybin products.
Section 475A.666 - Collection of tax; refund; credit; penalties.
Section 475A.670 - Psilocybin revenue estimate.
Section 475A.678 - Duty to keep receipts, invoices and other records.
Section 475A.682 - Authority to require production of books, papers, accounts and other information.
Section 475A.686 - Disclosure of information.
Section 475A.694 - Duty to return excess tax collected.
Section 475A.702 - Duties and powers of Department of Revenue; rules; interagency cooperation.
Section 475A.710 - Oregon Psilocybin Account.
Section 475A.718 - Adoption of ordinances; referral to electors for approval.