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(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)
This tax is intended to be applied in a manner consistent with the United States and California Constitutions and State law. None of the tax provided for by this article shall be applied in a manner that causes an undue burden upon interstate commerce, a violation of the equal protection or due process clauses of the Constitutions of the United States or the State of California or a violation of any other provision of the California Constitution or State law. If a person believes that the tax, as applied to him or her, is impermissible under applicable law, he or she may request that the tax administrator release him or her from the obligation to pay the impermissible portion of the tax.
(Ord. No. 2962)
(A) For the purpose of ascertaining the amount of cannabis business tax owed or verifying any representations made by any taxpayer to the city in support of his or her tax calculation, the tax administrator shall have the power to inspect any location where commercial cannabis cultivation occurs and to audit and examine all books and records (including, but not limited to bookkeeping records, State and federal income tax returns, and other records relating to the gross receipts of the business) of persons engaged in cannabis businesses. In conducting such investigation, the tax administrator shall have the power to inspect any equipment, such as computers or point of sale machines, that may contain such records.
(B) It shall be the duty of every person liable for the collection and payment to the city of any tax imposed by this article to keep and preserve, for a period of at least three years, all records as may be necessary to determine the amount of such tax as he or she may have been liable for the collection of and payment to the city, which records the tax administrator or his or her designee shall have the right to inspect at all reasonable times.
(Ord. No. 2962)
(A) Nothing contained in this article shall be deemed to repeal, amend, be in lieu of, replace or in any way affect any requirements for any city cannabis license, permit or license required by, under or by virtue of any provision of any other article of this code or any other ordinance or resolution of the city, nor be deemed to repeal, amend, be in lieu of, replace or in any way affect any tax, fee or other charge imposed, assessed or required by, under or by virtue of any other article of this code or any other ordinance or resolution of the city. Any references made or contained in any other article of this code to any licenses, license taxes, fees, or charges, or to any schedule of license fees, shall be deemed to refer to the licenses, license taxes, fees or charges, or schedule of license fees, provided for in other articles of this code.
(B) Notwithstanding subsection (A) of this section a cannabis business shall not be required to pay the license tax required by article I of chapter 11 of this code so long as all of business’s activities within the city that would require payment of a license tax are activities subject to the cannabis business tax.
(C) The tax administrator may revoke or refuse to renew the license required by article I of chapter 11 of this code for any business that is delinquent in the payment of any tax due pursuant to this article or that fails to make a deposit required by the tax administrator pursuant to section 11-415.
(Ord. No. 2962)
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