The tax shall be collected at the point of sale of a marijuana item by a marijuana retailer at the time at which the retail sale occurs and remitted by each marijuana retailer that engages in the retail sale of marijuana items. [BC 7.03.015, added by Ordinance No. 4647, 10/28/14; BC 7.03.015, repealed and replaced by Ordinance No. 4705, 4/18/17]