(1) Pursuant to ORS 305.620, the Chief Financial Officer may enter into an intergovernmental agreement with the Oregon Department of Revenue to collect the 3 percent tax imposed under section 8.3105. Excepting sections 8.3120(2) and 8.3140 the terms and conditions of the IGA shall apply in lieu of this Ordinance.

(2) If the Chief Financial Officer enters into an intergovernmental agreement pursuant to this section, the provisions of ORS 475B.710, ORS 475B.715, and ORS 475B.755 shall apply to every marijuana retailer subject to this Ordinance.

(3) In the event of any conflict between the provisions of this Ordinance and the provisions of the intergovernmental agreement, the provisions of the intergovernmental agreement shall apply.