(a) Under any of the following circumstances, the business license officer may make and give notice of an assessment of the amount of tax owed by a medical marijuana cooperative under this chapter:
(1) If the licensee has not filed any declaration statement required under Section 5.05.060 of this Chapter;
(2) If the licensee has not paid any tax due under the provisions of this chapter;
(3) If the licensee has not, after demand by the business license officer, filed a corrected declaration statement current deficiency(s) or furnished to the business license officer adequate substantiation of the information contained in the declaration statement, required by Section 5.05.060, already filed, or paid any additional amount of tax due under the provisions of this chapter.
(b) The notice of assessment shall separately set forth the amount of any tax known or estimated by the business license officer to be due, after full consideration of all information within his or her knowledge concerning the medical marijuana cooperative activities of the person or licensee assessed and shall include the amount of any penalties, costs or interest accrued on each amount to the date of the notice of assessment.
(c) The notice of assessment shall be served upon the licensee either by depositing the notice in the United States mail, postage prepaid thereon, addressed to the licensee at the address of the location of the business appearing on the face of the business license(s) issued under Title 5 to the licensee, or to such other address as the licensee registers with the business licensee officer for the purpose of receiving notices provided under this chapter. The service shall be deemed complete at the time of deposit into the United States mail.
(Ord. 904 § 2 (part), 2010)