5.05.060   Declaration statement required.
   (a)   At the time of payment of the taxes imposed by this chapter, each medical marijuana cooperative to the tax under Section 5.05.030(a)(1), shall file with the business license officer a statement, under oath, setting forth square footage calculations of occupied premises together with any other information required by the business license officer to enable the administration, verification and calculation of taxes due to the city under this chapter.
   (b)   At the time of payment of taxes imposed by this chapter, each medical marijuana cooperative subject to the tax under Section 5.05.030(a)(2), shall file with the business license officer a statement, under oath and penalty of perjury, setting forth the gross receipts, together with all supporting records, statements and documentation and any other information required by the business license officer to enable the administration, verification and calculation of taxes due to the city under this chapter.
   (c)   A signed declaration shall be attached to the statement included therein, which shall be in substantially the same form as: "I hereby declare under penalty of perjury that the foregoing is true and correct".
   (d)   Pursuant to Section 5.05.070 of this chapter, the city shall have the right to audit the matters reported in the statement to determine the accuracy of the information and calculations contained therein.
(Ord. 904 § 2 (part), 2010)