(a)  Except for a sale in compliance with the provisions of chapter 28.6 of Title 21, there is hereby levied and imposed a local cannabis excise tax upon the sale or transfer of cannabis or cannabis products by a cannabis retailer to anyone other than a cannabis establishment at a rate of three percent (3%) of the total sales price received by the cannabis retailer as consideration for the sale of cannabis or cannabis products.

(b)  The assessment, collection and enforcement of the local cannabis excise tax shall be pursuant to the provisions of chapters 18 and 19 of title 44 and paid to the administrator by the retailer at the time and in the manner prescribed for sales tax in § 44-19-10. The retailer shall add the tax imposed by this section to the sales price or charge, and when added, the tax constitutes a part of the price or charge, is a debt from the consumer or user to the state, and is recoverable at law in the same manner as other debts.

(c)  All sums received by the division of taxation under this section as local cannabis excise tax or associated amounts as penalties, forfeitures, interest, costs of suit, and fines for failure to properly pay taxes due pursuant to the provisions of this section, shall be distributed at least quarterly and credited and paid by the state treasurer to the city or town where the cannabis is delivered.