The city of Talent hereby imposes a tax on each marijuana item sold to a consumer within the city of Talent by a marijuana retailer. The Talent city council shall set the tax rate by resolution; however, the tax rate adopted by the city council shall not exceed three percent of the retail sale price for each marijuana item sold. The tax constitutes a debt owed by the consumer to the city and shall be extinguished only by payment to the marijuana retailer or to the city. [Ord. 921 § 2, 2016.]