(A) The Treasurer-Tax Collector may waive the penalties imposed upon any person under § 5.03.183, if:
(1) The person engaged in cannabis business activities requests a waiver of penalties by submitting a request for waiver to the Treasurer-Tax Collector within ten calendar days after issuance of a notice of assessment;
(2) The person provides evidence satisfactory to the Treasurer-Tax Collector that failure to pay timely was due to circumstances beyond the control of the person and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, and the person paid the delinquent cannabis business activities tax and accrued interest owed the prior to applying to the Treasurer-Tax Collector for a waiver;
(3) Upon receipt of satisfactory evidence, the Treasurer-Tax Collector may waive penalties in an amount not to exceed $5,000; and
(4) If the request for waiver exceeds $5,000, such request shall be approved only by the Board of Supervisors.
(B) The amount determined to be owed to the county shall be due immediately. Remittances will be deemed timely made if actually received by the Treasurer-Tax Collector within ten calendar days; otherwise the taxes shall be deemed delinquent and subject to penalties under § 5.03.183.
(C) The waiver provisions specified in this section shall not apply to any interest accrued on the delinquent tax.
(D) A waiver under this section may only be granted once during any 24 month period.
(Measure C Initiative, adopted 2018)