(A) In order that the county will have an accurate record of persons liable for paying the cannabis business activities tax hereunder, prior to commencing cannabis business activities, each person engaged in any cannabis business activity shall register such cannabis business with the Treasurer-Tax Collector, submitting any information deemed necessary by the Treasurer-Tax Collector, including, but not limited to, the type(s) of cannabis business activities in which said person is engaged.
(B) In the event that there is a change in ownership of any cannabis business:
(1) The new owner is required to submit an updated registration form to the Treasurer-Tax Collector;
(2) The new owner is subject to an audit by the Treasurer-Tax Collector or his or her designee; and
(3) Unless otherwise provided by law, it is the joint and several liability of both the seller and buyer to remit any tax due up until the date of sale; otherwise, a certificate of delinquent cannabis business activities tax lien may be filed against both the seller and/or buyer in an amount determined by the Treasurer-Tax Collector.
(Measure C Initiative, adopted 2018)