(A) Registration of commercial cannabis business. All commercial cannabis businesses shall be required to annually register as follows. Information required: all persons engaged in a commercial cannabis business, whether an existing, newly established or acquired business shall register with the Tax Administrator within 30 days of commencing operation. In registering, such persons shall furnish to the Tax Administrator a sworn statement, upon a form provided by the Tax Administrator, setting forth the following information:
(1) The name of the business;
(2) The names and addresses of each owner;
(3) The exact nature or kind of business;
(4) The place where such business is to be carried on; and
(5) Any additional information which the Tax Administrator may require.
(B) Payment of tax. The commercial cannabis business tax imposed by this chapter shall be paid, in arrears, on a monthly basis. Each person owing a commercial cannabis business tax shall, on or before the last day of the month following the close of the prior month, file with the Tax Administrator a statement ("tax statement") , of the tax owed for that calendar month and the basis for calculating that tax. The Tax Administrator may require that the tax statement be submitted on a form prescribed by the Tax Administrator. The tax for each calendar month shall be due and payable on that same date that the tax statement for the calendar month is due.
(C) Payment upon cessation of business. Upon cessation of a commercial cannabis business, tax statements and payments shall be immediately due for all calendar months up to the calendar month during which cessation occurred.
(D) Alternative reporting periods. The Tax Administrator may, at his or her discretion, establish alternative reporting and payment periods for any taxpayer as the Tax Administrator deems necessary to ensure effective collection of the commercial cannabis business tax. The Tax Administrator may require that a taxpayer make payments via a cashier's check, money order, wire transfer, or similar instrument.
(E) Cash payments. If a taxpayer expects to make payment of the commercial cannabis business tax in cash, the taxpayer shall make an appointment with the Tax Administrator prior to submitting the payment. The Tax Administrator may, at his or her discretion, require that the taxpayer arrange for adequate security measures to ensure the safety of city employees and the public.
(Ord. 3352 § 1 (part), 2022.)