(A) The cannabis business activities tax shall be that amount due and payable from the first day in which the person was engaged in cannabis business activities in the unincorporated area of the county, together with all applicable penalties, fees, and interest calculated in accordance with this section.
(B) Any person who fails or refuses to pay any cannabis business activities tax required to be paid pursuant to this article on or before the due date shall pay penalties, fees, and interest as follows.
(1) Initial delinquency. A penalty equal to 12.5% of the amount of the tax, in addition to the amount of the tax.
(2) Continuing delinquency. If the tax remains unpaid for a period exceeding 30 calendar days beyond the date on which the remittance first became delinquent, an additional penalty equal to 12.5% of the amount of the tax, shall be imposed.
(3) Bank fees. Whenever a check or electronic payment is submitted in payment of a cannabis business activities tax and the payment is subsequently returned unpaid by the bank for any reason, the taxpayer will be liable for the tax amount due plus any bank fees, penalties, and interest as provided for in this section, and any other amount allowed under state law.
(4) Interest. In addition to the penalties and/or fees amounts imposed, interest shall be applied at the rate of 1.5% per month on the first day of the month for the full month, and will continue to accrue monthly on the tax and penalty until the balance is paid in full.
(C) In addition to the foregoing amounts, if the county determines that any remittance of the cannabis business activities tax due under this article is due to fraud or fraudulent, a penalty of 25% of the amount of the tax that should have been paid shall be added thereto in addition to penalties and interest otherwise stated in this article, and any other penalties allowed by law.
(Measure C Initiative, adopted 2018)