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(A) Under any of the following circumstances, the tax administrator may make and give notice of an assessment of the amount of tax owed by a person under this article at any time:
(1) If the person has not filed a complete statement required under the provisions of this article;
(2) If the person has not paid the tax due under the provisions of this article;
(3) If the person has not, after demand by the tax administrator, filed a corrected statement, or furnished to the tax administrator adequate substantiation of the information contained in a statement already filed, or paid any additional amount of tax due under the provisions of this article; or
(4) If the tax administrator determines that the nonpayment of any business tax due under this article is due to fraud, a penalty of 25% of the amount of the tax shall be added thereto in addition to penalties and interest otherwise stated in this article and any other penalties allowed by law.
(B) The notice of assessment shall separately set forth the amount of any tax known by the tax administrator to be due or estimated by the tax administrator, after consideration of all information within the tax administrator’s knowledge concerning the business and activities of the person assessed, to be due under each applicable section of this article and shall include the amount of any penalties or interest accrued on each amount to the date of the notice of assessment.
(Ord. No. 2962)
The notice of assessment shall be served upon the person either by personal delivery, by overnight delivery by a nationally-recognized courier service, or by a deposit of the notice in the United States mail, postage prepaid thereon, addressed to the person at the address of the location of the business or to such other address as he or she shall register with the tax administrator for the purpose of receiving notices provided under this article; or, should the person have no address registered with the tax administrator for such purpose, then to such person’s last known address. For the purposes of this section, a service by overnight delivery shall be deemed to have occurred one calendar day following deposit with a courier and service by mail shall be deemed to have occurred three days following deposit in the United States mail.
(Ord. No. 2962)
Within 30 calendar days after the date of service, the person may apply in writing to the tax administrator for a hearing on the assessment. If application for a hearing before the city is not made within the time herein prescribed, the tax assessed by the tax administrator shall become final and conclusive. Within 30 calendar days of the receipt of any such application for hearing, the tax administrator shall cause the matter to be set for hearing before him or her no later than 30 calendar days after the receipt of the application, unless a later date is agreed to by the tax administrator and the person requesting the hearing. Notice of such hearing shall be given by the tax administrator to the person requesting such hearing not later than five calendar days prior to such hearing. At such hearing, said applicant may appear and offer evidence why the assessment as made by the tax administrator should not be confirmed and fixed as the tax due. After such hearing, the tax administrator shall determine and reassess the proper tax to be charged and shall give written notice to the person in the manner prescribed in section 11-433 for giving notice of assessment.
(Ord. No. 2962)
(A) If a business is unable to comply with any tax requirement due to a disaster, the business may notify the tax administrator of this inability to comply and request relief from the tax requirement.
(B) A request for relief must clearly indicate why relief is requested, the time period for which the relief is requested, and the reason relief is needed for the specific amount of time.
(C) The cannabis business agrees to grant the tax collector or his or her designee access to the location where the cannabis business has been impacted due to a disaster.
(D) The tax administrator, in his or her sole discretion, may provide relief from the cannabis business tax requirement for businesses whose operations have been impacted by a disaster of such tax liability does not exceed $5,000. If such tax liability is $5,001 or more than such relief shall only be approved by the city council.
(E) Temporary relief from the cannabis tax may be granted for a reasonable amount of time as determined by the tax administrator or the city council, as applicable in order to allow the cannabis business time to recover from the disaster.
(F) The tax administrator or city council, as applicable may require that certain conditions be followed in order for a cannabis business to receive temporary relief from the cannabis business tax requirement.
(G) For purposes of this section, DISASTER means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(Ord. No. 2962)
The conviction and punishment of any person for failure to pay the required tax shall not excuse or exempt such person from any civil action for the tax debt unpaid at the time of such conviction. No civil action shall prevent a criminal prosecution for any violation of the provisions of this article or of any State law requiring the payment of all taxes.
(Ord. No. 2962)
If any provision of this article, or its application to any person or circumstance, is determined by a court of competent jurisdiction to be unlawful, unenforceable or otherwise void, that determination shall have no effect on any other provision of this article or the application of this article to any other person or circumstance and, to that end. the provisions hereof are severable.
(Ord. No. 2962)
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