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(Ord. No. 2962)
The city may as a courtesy send a tax notice to the business. However, the tax administrator is not required to send a delinquency or other notice or bill to any person subject to the provisions of this chapter. Failure to send such notice or bill shall not affect the validity of any tax or penalty due under the provisions of this article.
(Ord. No. 2962)
(A) Any person who fails or refuses to pay any cannabis business tax required to be paid pursuant to this article 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 one calendar month 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) Interest shall be applied at the rate of 1% per month on the first day of the month for the full month and will continue to accrue monthly on the tax and penalty until the balance is paid in full.
(B) Whenever a check or electronic payment is submitted in payment of a cannabis business tax and the payment is subsequently returned unpaid by the bank for any reason, the taxpayer will be liable for the tax amount due plus any fees, penalties and interest as provided for in this section, and any other amount allowed under State law.
(Ord. No. 2962)
(A) No refund shall be made of any tax collected pursuant to this article, except as provided in section 11-421.
(B) No refund of any tax collected pursuant to this article shall be made because of the discontinuation, dissolution, or other termination of a business.
(Ord. No. 2962)
(A) Whenever the amount of any cannabis business tax, penalty or interest has been overpaid, paid more than once, or has been erroneously collected or received by the city under this article, it may be refunded to the claimant who paid the tax provided that a written claim for refund is filed with the tax administrator within one year of the date the tax was originally due and payable.
(B) The tax administrator, his or her designee or any other city officer charged with the administration of this article shall have the right to examine and audit all the books and business records of the claimant in order to determine the eligibility of the claimant to the claimed refund. No claim for refund shall be allowed if the claimant refuses to allow such examination of claimant’s books and business records after request by the tax administrator to do so.
(C) In the event that the cannabis business tax was erroneously paid, and the error is attributable to the city, the city shall refund the amount of tax erroneously paid up to one year from the date that the tax was paid.
(Ord. No. 2962)
The provisions of this article shall not apply to personal cannabis cultivation as defined in the “Medicinal and Adult Use Cannabis Regulation and Safety Act.” This article shall not apply to personal use of cannabis that is specifically exempted from city and State licensing requirements, that meets the definition of personal use or equivalent terminology under State law, and for which the individual receives no compensation whatsoever related to that personal use.
(Ord. No. 2962)
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