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(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)
(A) It shall be the duty of the tax administrator to collect the taxes, penalties, fees, and perform the duties required by this article.
(B) For purposes of administration and enforcement of this article generally, the tax administrator may from time to time promulgate such administrative interpretations, rules, and procedures consistent with the purpose, intent, and express terms of this article as he or she deems necessary to implement or clarify such provisions or aid in enforcement.
(C) The tax administrator may take such administrative actions as needed to administer the tax, including but not limited to:
(1) Provide to all cannabis business taxpayers forms for the reporting of the tax;
(2) Provide information to any taxpayer concerning the provisions of this article;
(3) Receive and record all taxes remitted to the city as provided in this article;
(4) Maintain records of taxpayer reports and taxes collected pursuant to this article;
(5) Assess penalties and interest to taxpayers pursuant to this article;
(6) Determine amounts owed and enforce collection pursuant to this article.
(Ord. No. 2962)
Any taxpayer aggrieved by any decision of the tax administrator with respect to the amount of tax, interest, penalties and fees, if any, due under this article may appeal to the city council by filing a notice of appeal with the city clerk within 30 calendar days of the serving or mailing of the determination of tax due. The city clerk, or his or her designee, shall fix a time and place for hearing such appeal, and the city clerk, or his or her designee, shall give notice in writing to such operator at the last known place of address. The finding of the city council shall be final and conclusive and shall be served upon the appellant in the manner prescribed by this article for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of the notice.
(Ord. No. 2962)
Any taxes, penalties and/or fees required to be paid under the provisions of this article shall be deemed a debt owed to the city. Any person owing money to the city under the provisions of this article shall be liable in an action brought in the name of the city for the recovery of such debt. The provisions of this section shall not be deemed a limitation upon the right of the city to bring any other action including criminal, civil and equitable actions, based upon the failure to pay the tax, penalties and/or fees imposed by this article or the failure to comply with any of the provisions of this article.
(Ord. No. 2962)
If a business subject to the tax is operating both within and outside the city, it is the intent of the city to apply the cannabis business tax so that the measure of the tax fairly reflects the proportion of the taxed activity actually carried on in the city. To the extent federal or State law requires that any tax due from any taxpayer be apportioned, the taxpayer may indicate said apportionment on his or her tax return. The tax administrator may promulgate administrative procedures for apportionment as he or she finds useful or necessary.
(Ord. No. 2962)
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