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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)
All remedies and penalties prescribed by this article or which are available under any other provision of the Oxnard city code and any other provision of law or equity are cumulative. The use of one or more remedies by the city shall not bar the use of any other remedy for the purpose of enforcing the provisions of this article.
(Ord. No. 2962)
This article may be repealed or amended by the city council without a vote of the people to the extent allowed by law. However, as required by Article XIII C of the California Constitution, voter approval is required for any amendment that would increase the rate of any tax levied pursuant to this article. The people of the City of Oxnard affirm that the following actions shall not constitute an increase of the rate of a tax:
(A) The restoration or adjustment of the rate of the tax to a rate that is no higher than that set by this article, if the city council has acted to reduce the rate of the tax or incrementally implement an increase authorized by this article;
(B) An action that interprets or clarifies the methodology of the tax, or any definition applicable to the tax, so long as interpretation or clarification (even if contrary to some prior interpretation or clarification) is not inconsistent with the language of this article; or
(C) The collection of the tax imposed by this article even if the city had, for some period of time, failed to collect the tax.
(Ord. No. 2962)
ARTICLE XVII. COMMERCIAL CANNABIS ACTIVITY
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