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