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12/10/2018 <br />Sec. 32.809 Payment - when taxes deemed delinquent. <br />Unless otherwise specifically provided under other provisions of this Article, the taxes <br />required to be paid pursuant to this Article shall be deemed delinquent if not received by <br />the Tax Administrator on or before the due date as specified in Sections 32.807 and <br />32.808. <br />Sec. 32.810 Notice not required by the City. <br />The City may as a courtesy send a tax notice to the business. However, the Tax <br />Administrator is not required to send a delinquency or other notice or bill to any person <br />subject to the provisions of this Article. Failure to send such notice or bill shall not affect <br />the validity of any tax or penalty due under the provisions of this Article. <br />Sec. 32.811 Penalties and interest. <br />A. Any person who fails or refuses to pay any cannabis business tax required to be <br />paid pursuant to this Article on or before the due date shall pay penalties and <br />interest as follows: <br />1. A penalty equal to ten percent (10%) of the amount of the tax, in addition to <br />the amount of the tax, plus interest on the unpaid tax calculated from the <br />due date of the tax at the rate of one percent (1.0%) per month. <br />2. If the tax remains unpaid for a period exceeding one calendar month beyond <br />the due date, an additional penalty equal to twenty-five percent (25%) of the <br />amount of the tax, plus interest at the rate of one percent (1.0%) per month <br />on the unpaid tax and on the unpaid penalties. <br />3. Interest shall be applied at the rate of one percent (1.0%) per month on the <br />first day of the month for the full month and will continue to accrue monthly <br />on the tax and penalty until the balance is paid in full. <br />B. Whenever a payment is submitted in payment of a cannabis business tax and the <br />payment is subsequently returned unpaid by the bank for any reason, the taxpayer <br />will be liable for the tax amount due plus any return fees, penalties and interest as <br />provided for in this Section, and any other amount allowed under state law. <br />Sec. 32.812 Refunds and credits. <br />A. No refund shall be made of any tax collected pursuant to this Article, except as <br />provided in Section 32.813. <br />B. No refund of any tax collected pursuant to this Article shall be made because of <br />the discontinuation, dissolution, or other termination of a business. <br />ATTY/ORD.473/RC CANNABIS TAX ORDINANCE <br />REV: 07-18-18 VR <br />Page 8 of 16 <br />ORDINANCE NO. 2461 <br />MUFF NO. 305 <br />