(A) In addition to any other remedies available under federal, state, or local law, if any amount required to be paid to the county under this article is not paid when due, the Treasurer-Tax Collector may, within three calendar years after the amount is due, record a certificate of lien specifying the amount of taxes, fees, interest, and penalties due, and the name and address of the individual or business as it appears on the records of Treasurer-Tax Collector. The lien shall also specify that the Treasurer-Tax Collector has complied with all provisions of this article in the determination of the amount required to be paid. From the time of the filing for record, the amount required to be paid, together with penalties, fees, and interest thereon, constitutes a lien upon all real property in the county owned by the individual or business, or subsequently acquired by the individual or business before the lien expires. The lien has the force, effect, and priority of a judgment lien and shall continue for ten calendar years from filing of the certificate unless sooner released or otherwise discharged.
(B) At any time within three calendar years after any individual or business is delinquent in the payment of any amount required to be paid under this article or within three calendar years after the last recording of a certificate of lien under division (B) of this section, the Treasurer-Tax Collector may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the county under this article. The warrant shall be directed to the Sheriff and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution. The Treasurer-Tax Collector may pay or advance to the Sheriff, the same fees, commissions, and expenses for service provided by law for similar services pursuant to a writ of execution.
(C) At any time within three calendar years after recording a lien against any individual or business, if the lien is not discharged and released in full, the Treasurer-Tax Collector may forthwith seize any asset or property, real or personal (including bank account), of the operator and sell at public auction the asset or property, or a sufficient part of it to pay the amount due together with any penalties and interest imposed for the delinquency and any cost incurred on account of the seizure and sale. Assets or property of the business subject to seizure and sale subject to this article shall not include any assets or property which are exempt from execution under the provisions of the Code of Civil Procedure.
(D) Suspension or revocation of a cannabis permit. Revocation shall be subject to the procedures set forth in Chapter 7.02 of this code, as may be enacted in the future. The following shall constitute grounds for suspending or revoking a cannabis permit, in addition to any additional grounds identified under Chapter 7.02:
(1) Failure to pay any cannabis business tax due under this article within 30 calendar days of the due date;
(2) Failure to cooperate with the Treasurer-Tax Collector, or designee, as determined by the Treasurer-Tax Collector, or designee, during an audit pursuant to this article;
(3) Underpaying any business tax due under this article in any period by 50% or more; or
(4) If the county determines that the nonpayment of any cannabis business activities tax due under this article is due to fraud.
(Measure C Initiative, adopted 2018)