(A) It shall be the duty of the Treasurer-Tax Collector 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 Treasurer-Tax Collector may from time to time promulgate such administrative rules and procedures consistent with the purpose, intent, and express terms of this article as they deem necessary to implement or clarify such provisions or aid in enforcement.
(C) The Treasurer-Tax Collector may take such administrative actions as needed to administer the tax, including, but not limited to:
(1) Provide to all cannabis business activities 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 county 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; or waive such penalties and interest when there is demonstrated evidence of extenuating circumstances that were clearly beyond the control of the taxpayer; and
(6) Determine amounts owed and enforce collection pursuant to this article.
(Measure C Initiative, adopted 2018)