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12/10/2018 Sec. 32.813 Refunds and procedures. Whenever the amount of any cannabis business tax, penalty or interest has been overpaid, paid more than once, or has been erroneously collected or received by the City under this Article, it may be refunded to the claimant who paid the tax provided that a written claim for refund is filed with the Tax Administrator within one (1) year of the date the tax was originally due and payable. A. The Tax Administrator, his or her designee or any other City official charged with the administration of this Article, shall have the right to examine and audit all the books and business records of the claimant in order to determine the eligibility of the claimant to the claimed refund. No claim for refund shall be allowed if the claimant refuses to allow such examination of claimant's books and business records after request by the Tax Administrator to do so. B. In the event that the cannabis business tax was erroneously paid, and the error is attributable to the City, the City shall refund the amount of tax erroneously paid. If the error is attributable to the claimant, the City shall retain an amount from the refund reasonably calculated to cover in the actual costs to verify the error. Sec. 32.814 Personal Cultivation Not Taxed. The provisions of this Article shall not apply to personal cannabis cultivation or use as those activities are authorized in the "Medicinal and Adult Use Cannabis Regulation and Safety Act". This Article shall not apply to personal use of cannabis that is specifically exempted from state licensing requirements, that meets the definition of personal use or equivalent terminology under state law, and provided that the individual receives no compensation whatsoever related to that personal cultivation or use. Sec. 32.815 Administration of the tax. A. It shall be the duty of the Tax Administrator to collect the taxes, penalties, fees, and perform the duties required by this Article. B. For purposes of administration and enforcement of this Article generally, the Tax Administrator may from time to time promulgate such administrative interpretations, rules, and procedures consistent with the purpose, intent, and express terms of this Article as he or she deems necessary to implement or clarify such provisions or aid in enforcement. C. The Tax Administrator may take such administrative actions as needed to administer the tax, including but not limited to: 1. Provide to all cannabis business taxpayers forms for the reporting of the tax; 2. Provide information to any taxpayer concerning the provisions of this Article; ATTY/ORD.473/RC CANNABIS TAX ORDINANCE REV: 07-18-18 VR Page 9 of 16 ORDINANCE NO. 2461 MUFF NO. 305