(a) If a business is unable to comply with any tax requirement due to a disaster, the business may notify the Tax Administrator of this inability to comply and request relief from the tax requirement.
(b) The Tax Administrator, in its sole discretion, may provide relief from the Cannabis Business Tax requirement for businesses whose operations have been impacted by a disaster of such tax liability does not exceed Five Thousand and no/100th ($5,000.00) Dollars. If such tax liability is Five Thousand One and no/100th ($5,001.00) Dollars or more than such relief shall only be approved by the City Council.
(c) Temporary relief from the cannabis tax may be relieved for a reasonable amount of time as determined by the Tax Administrator in order to allow the cannabis business time to recover from the disaster.
(d) The Tax Administrator may require that certain conditions be followed in order for a cannabis business to receive temporary relief from the Cannabis Business Tax requirement.
(e) A cannabis business shall not be subject to an enforcement action for a violation of a cannabis business requirement in which the licensee has received temporary relief from the Tax Administrator.
(f) For purposes of this section, "disaster" means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.
(1) The cannabis business must notify the Tax Administrator in writing a request for temporary relief from imposition of the tax requirement pursuant to Subsection (a) of this section of such disaster clearly indicates why relief is requested from, the time period for which the relief is requested, and the reasons relief is needed for the specified amount of time.
(2) The cannabis business agrees to grant the Tax Collector or his/her designee access to the location where the cannabis business has been impacted due to a disaster.
(§ 1, Ord. 1657-NS, eff. January 1, 2019)