A tax is levied and shall be collected upon the lawful sale of marijuana within the town at the rate of five percent (5%) of the price paid by the purchaser thereof rounded off to the nearest penny. The tax shall be collected by the licensed person and paid to the town. The tax imposed by this section is in addition to, and not in lieu of, the sales tax owed to the town in connection with the sale of medical marijuana and retail marijuana. (Ord. 30, Series 2021)