Effective January 1, 2017, each consumer shall pay a local sales tax in the amount of three percent on recreational marijuana sold. Tax amounts shall be rounded down to the nearest cent. The marijuana retailer shall maintain records of all recreational marijuana items sold and local recreational marijuana sales tax received. The amount of the local recreational marijuana sales tax shall be stated separately from any other charges on all receipts or invoices issued by the marijuana retailer. [Ord. NS-2275, 2016]