(A) Any person who fails or refuses to pay any cannabis retailer tax required to be paid pursuant to this chapter on or before the due date shall pay penalties and interest as follows:
(1) A penalty equal to 10% of the amount of the tax, in addition to the amount of the tax, plus interest on the unpaid tax calculated from the due date of the tax at the rate of 1% per month.
(2) If the tax remains unpaid for a period exceeding three calendar months beyond the due date, an additional penalty equal to 25% of the amount of the tax, plus interest at the rate of 1% per month on the unpaid tax and on the unpaid penalties.
(3) These penalty provisions shall not be construed to preclude or limit the enforcement of the penal provisions of this chapter or the code.
(B) Whenever a check or electronic payment is submitted in payment of a cannabis retailer tax and the payment is subsequently returned unpaid by the bank, the taxpayer will be liable for the tax amount due plus any fees, penalties, and interest as provided for in this chapter, and any other amount allowed under state law.
(Ord. 1501, passed 4-5-23)