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12/10/2018 3. Receive and record all taxes remitted to the City as provided in this Article; 4. Maintain records of taxpayer reports and taxes collected pursuant to this Article; 5. Assess penalties and interest to taxpayers pursuant to this Article; 6. Determine amounts owed and enforce collection pursuant to this Article. Sec. 32.816 Appeal procedure. Any taxpayer aggrieved by any decision of the Tax Administrator with respect to the amount of tax, interest, penalties, fees, or any amount determined to be owed, if any, due under this Article may appeal to the City Council by filing a notice of appeal with the City Clerk within fifteen (15) calendar days of the date of the determination of amounts due. The appeal shall be filed, processed and heard in accordance with Chapter 1 of this Municipal Code. The finding of the City Council shall be final and conclusive and shall be served upon the appellant in the manner prescribed by this Article for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of the notice of the decision. Sec. 32.817 Enforcement - action to collect. Any taxes, penalties and/or fees required to be paid under the provisions of this Article shall be deemed a debt owed to the City. Any person owing money to the City under the provisions of this Article shall be liable in an action brought in the name of the City for the recovery of such debt. The provisions of this Section shall not be deemed a limitation upon the right of the City to bring any other action including criminal, civil and equitable actions, based upon the failure to pay the tax, penalties and/or fees imposed by this Article or the failure to comply with any of the provisions of this Article. Sec. 32.818 Apportionment. If a business subject to the tax is operating both within and outside the City, it is the intent of the City to apply the cannabis business tax so that the measure of the tax fairly reflects the proportion of the taxed activity actually carried on in the City. To the extent federal or state law requires that any tax due from any taxpayer be apportioned, the taxpayer may indicate said apportionment on his or her tax return. The Tax Administrator may promulgate administrative procedures for apportionment as he or she finds useful or necessary. Sec. 32.819 Constitutionality and legality. This tax is intended to be applied in a manner consistent with the United States and California Constitutions and state law. None of the tax provided for by this Article shall be applied in a manner that causes an undue burden upon interstate commerce, a violation ATTY/ORD.473/RC CANNABIS TAX ORDINANCE ORDINANCE NO. 2461 REV: 07-18-18 VR MUFF NO. 305 Page 10 of 16