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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This article may be repealed or amended by the city council without a vote of the people to the extent allowed by law.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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