(A) The cannabis business activities tax imposed by this article shall be imposed on a fiscal year basis and shall be due and payable in quarterly installments as follows.
(1) If the cannabis business activities tax is owed on cultivation type cannabis business activities, the tax due shall be based on the square footage of the cannabis business' canopy as determined by the Cannabis Coordinator and the quarterly rate shall be 25% of the applicable annual rate. If the cultivation begins in the middle of a fiscal year, the Treasurer-Tax Collector shall prorate, in monthly increments, the amount due for the fiscal year. The tax statement may include a request for adjustment of the tax due to square footage authorized by the Cannabis Coordinator but not utilized for cultivation, and/or crop loss, along with evidence substantiating the square footage utilized and/or crop loss. The decision to prorate or adjust the tax will be made at the sole discretion of the county. A fee may be adopted by the Board of Supervisors and collected by the Treasurer Tax-Collector to pay for the cost of investigating, verifying, and opining on such request for adjustment of the tax.
(2) If the cannabis business activities tax is owed on cannabis business activities other than cultivation type cannabis business activities, the tax due shall be based on the gross receipts for the quarter.
(B) The tax for each fiscal quarter shall be due and payable on that same date as the statement for the fiscal quarter is due. The tax due shall be no less than the quarterly installment due, but the taxpayer may at any time pay the entire amount due for the given fiscal year.
(C) Each person owing a cannabis business activities tax shall, on or before the last day of the month following the close of each fiscal year quarter:
(1) File with the Treasurer-Tax Collector a statement of the tax owed for that fiscal quarter and the basis for calculating that tax. The Treasurer-Tax Collector may require that the statement be submitted on a form prescribed by the Treasurer-Tax Collector; and
(2) Remit to the Treasurer-Tax Collector the tax due.
(D) The Treasurer-Tax Collector may, in his/her discretion, establish shorter report and payment periods for any taxpayer as the Treasurer-Tax Collector deems necessary to ensure collection of the cannabis business activities tax.
(E) The Treasurer-Tax Collector may, in his/her discretion as part of administering the cannabis business activities tax, modify the form of payment and take such other administrative actions as needed to facilitate collection of the tax.
(F) Upon cessation of a cannabis business for any reason, tax statements and payments for all outstanding taxes owed to the county shall be immediately due to the county. Tax statements and remittances will be deemed timely made if actually received by the Treasurer-Tax Collector within 30 calendar days following cessation of the cannabis business activity; otherwise the taxes shall be deemed delinquent and subject to penalties hereunder.
(G) Any person required to remit taxes in excess of $100,000 in any given fiscal year shall be required to make remittances on a monthly basis in the succeeding fiscal year. Said remittances shall be due on or before the last day of the month following the last day of the preceding month.
(H) The correctness of any tax return filed pursuant to this article shall be subject to audit and verification by the Treasurer-Tax Collector, or designee, who is authorized and empowered to inspect and audit the books and records of any cannabis business. No cannabis business shall refuse or fail to allow the Treasurer-Tax Collector, or designee, to inspect and audit such books and records, or shall refuse or fail to provide such additional information as requested by the Treasurer-Tax Collector, or designee.
(I) For the purposes of this section, "on or before" shall be interpreted as:
(1) Hand delivery; or
(2) Postal delivery of a properly stamped and addressed envelope containing the return and full amount of the tax to the United States Postal Service. Delivery to the Postal Service must be verified by cancellation by the Postal Service showing a postmark date no later than midnight on the date the tax is due. If the due date of the tax falls on a United States Post Office closure date, the tax due date shall be the next business day (excluding federal holidays). Private postal meter strips and dates shall not be considered evidence of delivery to the United States Postal Service.
(J) Whenever any payment, statement, report, request, or other communication is due, it must be received by the Treasurer-Tax Collector on or before the final due date. In accordance with division (I) of this section, a postmark may be accepted as timely remittance. If the due date falls on Saturday, Sunday, or a holiday, the due date shall be the next regular business day on which the county is open to the public.
(Measure C Initiative, adopted 2018) (Ord. 1040, § 1, 2022)