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12/10/2018 of the equal protection or due process clauses of the Constitutions of the United States or the State of California or a violation of any other provision of the California Constitution or state law. If a person believes that the tax, as applied to him or her, is impermissible under applicable law, he or she may request that the Tax Administrator release him or her from the obligation to pay the impermissible portion of the tax. Sec. 32.820 Audit and examination of premises, records and equipment. A. For the purpose of ascertaining the amount of cannabis business tax owed or verifying any representations made by any taxpayer to the City in support of his or her tax calculation, the Tax Administrator shall have the power to inspect any location where commercial cannabis activity occurs and to audit and examine all books and records (including, but not limited to bookkeeping records, state and federal income tax returns, and other records relating to the gross receipts of the business) of persons engaged in cannabis businesses. In conducting such investigation, the Tax Administrator shall have the power to inspect any equipment, such as computers or point of sale machines that may contain such records. If such person, after written demand by the Tax Administrator, refuses to make available for audit, examination or verification such premises, books, records or equipment as the Tax Administrator requests, the Tax Administrator may, after full consideration of all information within his or her knowledge concerning the cannabis business and activities of the person so refusing, make an assessment in the manner provided in Section 32.823. B. It shall be the duty of every person liable for the collection and payment to the City of any tax imposed by this Article to keep and preserve, for a period of at least three (3) years, all records as may be necessary to determine the amount of such tax as he or she may have been liable for the collection of and payment to the City, which records the Tax Administrator or his or her designee shall have the right to inspect at all reasonable times. Sec. 32.821 Other licenses, permits, taxes, fees or charges. A. Nothing contained in this Article shall be deemed to repeal, amend, be in lieu of, replace or in any way affect any requirements for any permit or license required by, under or by virtue of any provision of any other Article or Chapter of this Code or any other ordinance or resolution of the City, nor be deemed to repeal, amend, be in lieu of, replace or in any way affect any tax, fee or other charge imposed, assessed or required by, under or by virtue of any other Article or Chapter of this Code or any other ordinance or resolution of the City. B. Notwithstanding Subsection A of this Section, a cannabis business shall not be required to pay the general business license tax required by Chapter 32 Article V of this Code so long as all of the business activities within the City that would require payment of a business license tax are activities subject to the cannabis business tax. ATTY/ORD.473/RC CANNABIS TAX ORDINANCE REV: 07-18-18 VR Page 11 of 16 ORDINANCE NO. 2461 MUFF NO. 305