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12/10/2018 1. A request for temporary relief must clearly indicate why relief is requested, the time period for which the relief is requested, and the reason relief is needed for the specific amount of time. B. The cannabis business agrees to grant the Tax Administrator or his or her designee access to the location where the cannabis business has been impacted due to a disaster. C. The Tax Administrator, in his or her sole discretion, may provide temporary relief from the cannabis business tax requirement for businesses whose operations have been impacted by a disaster if such tax liability does not exceed Five Thousand. ($5,000) Dollars ($5,000). If such tax liability is Five Thousand One Dollars ($5,001) or more, such relief shall only be approved by the City Council. D. Temporary relief from the cannabis business tax may be granted for a reasonable amount of time as determined by the Tax Administrator or the City Council, as applicable in order to allow the cannabis business time to recover from the disaster. E. The Tax Administrator or City Council, as applicable may require that certain conditions be followed in order for a cannabis business to receive temporary relief from the cannabis business tax requirement. 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. Sec. 32.828 Conviction for violation - taxes not waived. The conviction and punishment of any person for failure to pay the required tax shall not excuse or exempt such person from any civil action for the tax debt unpaid at the time of such conviction. No civil action shall prevent a criminal prosecution for any violation of the provisions of this Article or of any state law requiring the payment of all taxes. Sec. 32.829 Violation deemed misdemeanor. Any person violating any of the provisions of this Article shall be guilty of a misdemeanor, and upon conviction thereof shall be punishable as provided in Section 1.7(A) of this Code. Sec. 32.830 Severability. If any provision of this Article, or its application to any person or circumstance, is determined by a court of competent jurisdiction to be unlawful, unenforceable or otherwise void, that determination shall have no effect on any other provision of this Article or the ATTY/ORD.473/RC CANNABIS TAX ORDINANCE REV: 07-18-18 VR Page 14 of 16 ORDINANCE NO. 2461 MUFF NO. 305