This chapter shall be known as the Cannabis Industry Tax Ordinance.
(Ord. 2017-015 § 1, 2017)
The cannabis industry tax is enacted solely to raise revenue
and not to regulate cannabis activity; regulation of that activity
remains the province of the City Council. The cannabis industry tax
is an excise tax on the privilege of engaging in cannabis business
activity in the City; it is not a sales or use tax. All of the proceeds
from the tax imposed by this chapter shall be placed in the City's
general fund and used for general governmental purposes.
(Ord. 2017-015 § 1, 2017)
The ordinance codified in this chapter is adopted to achieve
the following purposes, among others, and shall be interpreted to
accomplish those purposes:
(A)
To
impose an excise tax on businesses engaged in the cannabis industry
operating within the City of Santa Rosa pursuant to the State Medical
Cannabis Regulation and Safety Act (specifically California Business
and Professions Code Section 19320), the "California Control, Regulate
and Tax Adult Use of Marijuana Initiative" approved by the State's
voters on November 8, 2016, and/or any other enabling legislation,
or in violation of such legislation, and notwithstanding whether such
State laws use the term "marijuana" or "cannabis"; and
(B)
To
specify the type of tax and maximum rate of tax that may be levied
and the method of collection; and
(C)
To
comply with all requirements to impose a general excise tax, such
tax to become operative only if and to the extent implemented by the
City Council by resolution.
(Ord. 2017-015 § 1, 2017)
Terms that are not defined in this chapter shall have the meanings ascribed to them in Chapter 20-70 of the Santa Rosa City Code. The following words and phrases shall have the meanings set forth below when used in this chapter unless the context plainly requires otherwise:
means "business" as that term is defined in Section 6-04.010 of the Santa Rosa City Code.
means all parts of the plant Cannabis sativa Linnaeus, Cannabis
indica, or Cannabis ruderalis, or any other strain or varietal of
the genus Cannabis that may exist or hereafter be discovered or developed
that has psychoactive or medicinal properties, whether growing or
not, including the seeds thereof. "Cannabis" also means marijuana
as defined by Section 11018 of the Health and Safety Code as enacted
by Chapter 1407 of the Statutes of 1972, and amended by the California
Control, Regulate and Tax Adult Use of Marijuana Initiative, and as
defined by other applicable State law.
means any business activity in the City relating to cannabis,
including, but not limited to, cultivation (including nurseries),
transportation, distribution, manufacture, compounding, conversion,
processing, preparation, testing, storage, packaging, delivery and
sales (wholesale and/or retail sales) of cannabis or cannabis products,
whether or not carried on for gain or profit. A cannabis business
does not include any business whose only relationship to cannabis
or cannabis products is the production or sale of cannabis accessories.
means the total aggregate area(s) of cannabis cultivation
by a cannabis business as measured around the outermost perimeter
of each separate and discrete area of cannabis cultivation at the
dripline of the canopy expected at maturity and includes, but is not
limited to, the space between plants within the cultivation area,
the exterior dimensions of garden beds, garden plots, hoop houses,
green houses, and each room or area where cannabis plants are grown,
excluding non-production areas, as determined by the Director of Planning
and Economic Development or designee.
means the tax due pursuant to this chapter for engaging in
cannabis business in the City.
means any product containing cannabis, including, but not
limited to, flowers, buds, oils, tinctures, concentrates, extractions,
edibles and those products described in Section 11018.1 of the Health
and Safety Code.
means all areas occupied by any portion of a cannabis plant,
inclusive of all vertical planes, whether the areas are contiguous
or noncontiguous. The plant canopy need not be contained to a single
parcel of land in determining the total square footage that will be
subject to tax under this chapter.
means the City of Santa Rosa, either the entity or its territorial
limits, as the context requires.
means the City Council of the City of Santa Rosa.
means the City's Chief Financial Officer or designee.
means cultivation conducted by, for, or as part of a cannabis
business. Commercial cannabis cultivation does not include personal
medical cannabis cultivation, or cultivation for personal recreational
use as authorized under the "California Control, Regulate and Tax
Adult Use of Marijuana Initiative" approved by the State's voters
on November 8, 2016, for which the individual receives no compensation
whatsoever.
means any activity involving the planting, growing, harvesting,
drying, curing, grading, or trimming of cannabis. "Cultivation" also
includes nurseries. In addition, and without limiting the foregoing,
"cultivation" includes "cultivation" as defined in California Business
and Professions Code Section 19300.5 and any successor statute, as
may be adopted and amended from time to time.
means a facility where cannabis or cannabis products are
offered, either individually or in combination, for retail sale, including
an establishment that engages in delivery of cannabis or cannabis
products as part of a retail sale. In addition, and without limiting
the foregoing, "dispensary" includes "dispensary" as defined in California
Business and Professions Code Section 19300.5 and any successor statute,
as may be adopted or amended from time to time.
means a person engaged in procuring cannabis from a cultivator,
and/or procuring cannabis products from a manufacturer, for sale to
a dispensary. In addition, and without limiting the foregoing, "distributor"
includes "distributor" as defined in California Business and Professions
Code Section 19300.5 and any successor statute, as may be adopted
or amended from time to time. "Distribution" means engaging in that
conduct and a "distribution facility" is any real estate, whether
or not improved, used in such conduct.
means each and every person engaged in the operation or conduct
of any cannabis business, whether as owner, member of the owner's
family, partner, associate, agent, manager or solicitor, and each
and every other person employed or working in such cannabis business
for a wage, salary, commission, barter or any other form of compensation.
as that term is defined in Section 6-04.060 of the Santa Rosa City Code.
means "gross receipts" as that term is defined in Section 6-04.010 of the Santa Rosa City Code.
means a person who conducts the production, preparation,
propagation, or compounding of cannabis or cannabis products either
directly or indirectly or by extraction methods, or independently
by means of chemical synthesis, or by a combination of extraction
and chemical synthesis, or that packages or repackages cannabis or
cannabis products or labels or re-labels its container. In addition,
and without limiting the foregoing, "manufacturer" includes "manufacturer"
as defined in California Business and Professions Code Section 19300.5
and any successor statute, as may be adopted or amended from time
to time.
means a person who produces cannabis clones, immature plants,
and/or seeds for wholesale distribution, used specifically for the
planting, propagation, and cultivation of cannabis. In addition, and
without limiting the foregoing, "nursery" includes "nursery" as defined
in California Business and Professions Code Section 19300.5 and any
successor statute, as may be adopted or amended from time to time.
means "person" as that term is defined in Section 6-04.010 of the Santa Rosa City Code.
means cultivation, by either a qualified patient who cultivates
cannabis exclusively for his or her personal medical use or by a caregiver
who cultivates cannabis exclusively for medical use by qualified patients
and who is exempt from State licensing requirements under the State
Medical Cannabis Regulation and Safety Act.
means "sale" as that term is defined in Section 6-04.010 of the Santa Rosa City Code.
means the State of California.
means a State license issued pursuant to California Business
and Professions Code Section 19300 et seq., or other applicable State
law.
(Ord. 2017-015 § 1, 2017)
A cannabis industry tax is hereby imposed on every person who
is engaged in cannabis business in the City as prescribed herein,
from and after the effective date of a City Council resolution implementing
the tax. It is unlawful for any person to transact or carry on any
cannabis business in the City without paying, in accordance with this
chapter, the cannabis industry tax imposed by this section.
(A)
Tax
on Commercial Cannabis Cultivation.
(1)
There is hereby imposed on every person engaged in commercial cannabis cultivation in the City, an annual tax at a rate established by resolution of the City Council which rate shall not exceed either $25.00 per square foot of cannabis cultivation area or eight percent of annual gross receipts. The maximum square foot tax shall be adjusted annually each January 1st based on the year-over-year percentage change in Bureau of Labor Statistics San Francisco/Oakland/San Jose Consumer Price Index – All Urban Consumers (CPI-U) October to October comparison, or if such index is discontinued, a comparable successor consumer price index as determined by the City Council. The tax imposed under this subsection (A)(1) shall be due and payable in installments as provided in Section 6-10.070 of this chapter. The tax imposed under this subsection (A)(1) shall not be implemented unless and until the City Council acts by resolution to do so.
(2)
The City Council may by resolution, in its discretion, implement a tax rate lower than the maximum rates set forth in subsection (A)(1) for all persons engaged in commercial cannabis cultivation in the City or establish differing tax rates for different categories of commercial cannabis cultivation. For example, and without limitation, the City Council may set different tax rates for cannabis cultivation for medical or adult recreational use, or for indoor rather than outdoor or mixed light cultivation. The City Council may, by resolution, also decrease or increase any such tax rate from time to time, provided that the tax rate shall not, at any time, exceed the maximum tax rates established in subsection (A)(1). An affirmative vote of at least five members of the City Council is required for any tax increase resulting in a tax rate of over five percent. Tax rates shall be set for a minimum of a two-year term.
(3)
Persons subject to the tax imposed by subsections (A)(1) and (A)(2) shall also register and pay the registration fee described in Section 6-10.060 of this chapter, but shall be exempt from paying the general business tax required under Sections 6-04.220 and 6-04.230 of the Santa Rosa City Code for any such cannabis business. A cannabis business not subject to the cannabis industry tax imposed by this chapter is subject to the general business tax required under Sections 6-04.220 and 6-04.230 of the Santa Rosa City Code except as otherwise provided by Chapter 6-04 of this Code or other applicable law.
(B)
Tax
on Cannabis Manufacturers, Distributors, and Dispensaries.
(1)
There is hereby imposed on every person engaged in a cannabis business in the City as a manufacturer, distributor or a dispensary an annual tax at a rate established by resolution of the City Council which rate shall not exceed eight percent of annual gross receipts. The tax imposed under this subsection (B)(1) shall be due and payable in installments as provided in Section 6-10.070 of this chapter. The tax imposed under this subsection (B)(1) shall not be implemented unless and until the City Council acts by resolution to do so.
(2)
The City Council may by resolution, in its discretion, implement a tax rate lower than the maximum rate established in subsection (B)(1) for all persons engaged in a cannabis business in the City as a manufacturer, distributor or a dispensary, or establish differing tax rates for different categories of cannabis business. For example, and without limitation, the City Council may set different rates for businesses serving medical or adult recreational use, or for different types of manufacturers, distributors or dispensaries. The City Council may, by resolution, also decrease or increase any such tax rate from time to time, provided that the tax rate shall not, at any time, exceed the maximum tax rate established in subsection (B)(1). An affirmative vote of at least five members of the City Council is required for any tax increase resulting in a tax rate of over five percent. Tax rates shall be set for a minimum of a two-year term.
(3)
Persons subject to the tax imposed by subsections (B)(1) and (B)(2) shall also register and pay the registration fee described in Section 6-10.060 of this chapter, but shall be exempt from paying the general business tax required under Section 6-04.220 and 6-04.230 of the Santa Rosa City Code for any such cannabis business. A cannabis business not subject to the cannabis industry tax imposed by this chapter is subject to the general business tax required under Sections 6-04.220 and 6-04.230 of the Santa Rosa City Code except as otherwise provided by Chapter 6-04 of this Code or other applicable law.
(C)
No
further voter approval shall be required for the adoption or increase
of a tax under the authority granted by this Section 6.10.050 of this
chapter, it being the intent of the People of the City of Santa Rosa
to authorize such a tax up to and including the maximum rates set
forth above whenever implemented by the City Council hereafter.
(Ord. 2017-015 § 1, 2017)
All cannabis businesses shall be required to annually register
as follows:
(A)
All
persons engaging in a cannabis business, whether an existing, newly-established
or acquired business, shall register with the Collector within 30
days of commencing operation or by July 31, 2017, whichever is later,
and shall annually renew such registration by January 1 of each year
thereafter. In registering, such persons shall furnish to the Collector
a sworn statement, upon a form provided by the Collector, setting
forth the following information:
(B)
Any financial information required under subsection A will be used only to calculate and enforce the tax imposed under this chapter, will be exempt from disclosure under the Public Records Act pursuant to Government Code Section 6254(i), and will not be used by the City for criminal enforcement except as provided in Sections 6-10.270 and 6-10.280 of this chapter.
(C)
An
annual registration fee of $100.00 shall be presented with the sworn
statement submitted under this section. This fee shall not be considered
a tax and may be adjusted by resolution of the City Council.
(D)
Unless
otherwise specifically provided by the Collector in writing, the annual
fee under this section shall be due and payable in advance, on the
first day of January, and shall be considered delinquent if unpaid
after the last day of February. The date on which the fee becomes
delinquent may be extended in writing by the Collector, upon good
cause shown, to a date not later than March 31st.
(E)
For
failure to pay the fee under this section when due, a penalty of 15
percent shall be added to the fee.
(F)
For
failure to pay the fee under this section when due, interest on the
delinquent fee (exclusive of penalty) at the rate of 0.84 percent
per month shall be added to the fee for each month or portion of a
month that fee, penalty and/or interest is not paid.
(G)
For
each cannabis business subject to tax under this chapter, a separate
registration and fee payment shall be required under this section
for each branch or location of the business and for each separate
type of cannabis business at each branch or location.
(H)
Upon
receipt of the registration and fee required under this section, the
Collector shall issue to the cannabis business a Certificate of Registration.
Such Certificate of Registration shall be non-transferrable except
as otherwise provided by the Collector in writing.
(Ord. 2017-015 § 1, 2017)
The cannabis industry tax imposed by this chapter shall be due
and payable as follows:
(A)
Each
person subject to tax under this chapter, except a cannabis cultivation
tax based on a square footage, shall, on or before the last day of
the month following the close of each calendar quarter, prepare and
submit a tax return and remit to the Collector the tax due for that
quarter. At the time the return is filed, the full amount of the tax
due for the prior quarter shall be remitted to the Collector. At any
time, a business may apply in writing to the Collector to have these
tax returns and payments made less frequently or on a different schedule.
Any determination resulting from this application will be at the sole
discretion of the Collector and shall be provided in writing.
(B)
Each person subject to a cannabis cultivation tax based on a square footage shall, on or before the last day of the month following the close of each calendar quarter, prepare and submit a tax return and remit to the Collector the tax due for that quarter. The tax shall be calculated in accordance with rules and regulations established by the Collector pursuant to Section 6-10.160. The tax return may include a request for adjustment of the tax due to crop loss or periods without cultivation, along with evidence substantiating the crop loss or fallow periods. If the cultivation begins significantly after January 1 or terminates significantly before December 31 of the calendar year, a request to prorate the tax may be submitted with evidence supporting the timing of the cultivation. The decision to prorate or adjust the tax will be made at the sole discretion of the Collector. At the time the return is filed, the full amount of the tax due for the prior quarter shall be remitted to the Collector. At any time, a business may apply in writing to the Collector to have these tax returns and payments made less frequently or on a different schedule. Any determination resulting from this application will be at the sole discretion of the Collector and shall be provided in writing.
(C)
All
tax returns shall be completed on forms prescribed by the Collector.
(D)
Tax
returns and payments for all outstanding taxes owed the City under
this chapter are immediately due and payable to the City of Santa
Rosa upon cessation of business for any reason.
(Ord. 2017-015 § 1, 2017)
Whenever any payment, return, report, request or other communication
is due under this chapter, it must be received by the Collector on
or before the due date. A postmark will not be accepted as timely
remittance. If the due date falls on Saturday, Sunday or a City holiday,
the due date shall be the next regular business day on which the City
is open to the public.
(Ord. 2017-015 § 1, 2017)
Unless otherwise specifically provided under other provisions of this chapter, the taxes required to be paid pursuant to this chapter shall be deemed delinquent if not received by the City of Santa Rosa on or before the due date as specified in Section 6-10.070.
(Ord. 2017-015 § 1, 2017)
The City of Santa Rosa is not required to send a delinquency
or other notice or bill to any person subject to this chapter. Failure
to send such notice or bill shall not affect the validity of any tax
or penalty or interest due under this chapter.
(Ord. 2017-015 § 1, 2017)
Penalties and interest shall be applied according to Section 6-04.200 of the Santa Rosa City Code.
(Ord. 2017-015 § 1, 2017)
The Collector may waive the penalties imposed upon any person
if:
(A)
The
person provides evidence satisfactory to the Collector that failure
to pay timely was due to circumstances beyond the control of the person
and occurred notwithstanding the exercise of ordinary care and the
absence of willful neglect, and the person paid the delinquent cannabis
industry tax and accrued interest owed the City before applying to
the Collector for a waiver.
(B)
The
waiver provisions specified in this section shall be granted only
once during any 24-month period.
(Ord. 2017-015 § 1, 2017)
Refunds may be paid pursuant to Section 6-04.210 of this Code.
(Ord. 2017-015 § 1, 2017)
(A)
Nothing
in this chapter shall be deemed or construed to apply to any person
transacting and carrying on any business that is exempt from the payment
of such taxes as are herein prescribed by virtue of the Constitution
or applicable statutes of the United States or of the State.
(B)
Any
person claiming an exemption pursuant to this section shall file a
sworn statement with the Collector stating the facts upon which exemption
is claimed. Unless and until the Collector determines in writing that
such person is exempt from tax under this chapter, such person shall
be liable for the payment of the tax imposed by this chapter.
(Ord. 2017-015 § 1, 2017)
It shall be the duty of the Collector to enforce each and all of the provisions of this chapter, in accordance with the procedures of Section 6-04.270 of this Code.
(Ord. 2017-015 § 1, 2017)
The Collector may adopt rules and regulations not inconsistent
with the provisions of this chapter as may be necessary or desirable
to aid in the implementation and enforcement of the provisions of
this chapter. A copy of any such rules and regulations shall be available
for public inspection in the Collector's office.
(Ord. 2017-015 § 1, 2017)
If a cannabis business subject to a cannabis industry tax is operating both within and outside the City, it is the intent of the City to apply the cannabis industry tax so that the measure of the tax fairly reflects the proportion of the taxed activity actually carried on in the City. The Collector may adopt administrative procedures for apportionment pursuant to Section 6-10.160 of this chapter.
(Ord. 2017-015 § 1, 2017)
(A)
This
tax is intended to be applied in a manner consistent with the United
States and California Constitutions, State and local law. None of
the tax provided for by this chapter shall be applied in a manner
that causes an undue burden upon interstate commerce, a violation
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, State or local
law.
(Ord. 2017-015 § 1, 2017)
(A)
The Collector shall have the power to audit and examine all books and records of any person engaged in cannabis business in the City, including both State and Federal income tax returns, California sales tax returns, or other evidence documenting the gross receipts of persons engaged in cannabis business, and, where necessary, all equipment of any person engaged in cannabis business in the City, for the purpose of ascertaining the amount of cannabis industry tax, if any, required to be paid under this chapter, and for the purpose of verifying any statements or any item thereof when filed by any person pursuant to this chapter. If such person, after written demand by the Collector, refuses to make available for audit, examination or verification such books, records or equipment as the Collector requests, the Collector 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 against the cannabis business of the taxes estimated to be due under this chapter, following the procedures set forth in Section 3-28.120 of the Santa Rosa City Code.
(B)
It
shall be the duty of every person liable for the collection and payment
to the City of any tax imposed by this chapter to keep and preserve,
for a period of at least three 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 Collector
shall have the right to inspect at all reasonable times.
(Ord. 2017-015 § 1, 2017)
Except as expressly provided in this chapter, nothing contained
in this chapter 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 title 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 title or chapter of this Code or any other
ordinance or resolution of the City. Any references made or contained
in any other title or chapter of this Code to any permits, licenses,
taxes, fees, or charges, or to any schedule of license fees, shall
be deemed to refer to the permits, licenses, taxes, fees or charges,
or schedule of license fees, provided for in other titles or chapters
of the Santa Rosa City Code unless otherwise expressly provided.
(Ord. 2017-015 § 1, 2017)
(A)
If
any person, while liable for any amount under this chapter, sells,
assigns or otherwise transfers the cannabis business, whether voluntarily
or involuntarily, the person's successor, assignee or other transferee,
or other person or entity obtaining ownership or control of the business
("transferee"), shall satisfy any tax liability owed to the City associated
with the business when due hereunder. Failure to do so for the benefit
of the City will result in being personally liable to the City for
the full amount of the unpaid tax liability, interest and penalties.
The transferee shall notify the Collector of the date of transfer
at least 30 days before the transfer date; or if the agreement to
sell, transfer, or otherwise dispose of the business was made less
than 30 days before the date of transfer, notice shall be provided
immediately upon the existence of the agreement.
(B)
The
transferee shall be deemed to have complied with the requirement of
this section to satisfy the unpaid tax liability if the transferee
complies with the requirements of California Revenue and Taxation
Code Section 7283.5 by withholding from the purchase price, for the
benefit of the City, an amount sufficient to cover the tax liability,
or by otherwise paying the tax liability and obtaining from the Collector
a "Tax Clearance Certificate" showing that all outstanding tax liability
has been paid and stating that no amount is due through the date of
transfer.
(C)
The Collector, within 90 days of receiving a written request from a transferee, may issue a "Tax Clearance Certificate" stating either the amount of tax liability due and owing for the business, or stating that there is no tax liability due and owing for the business through a stated date. The Collector may also request financial records from the current or former owner or operator to audit the tax that may be due and owing. The Collector shall issue a Tax Clearance Certificate within 30 days of completing the audit, stating the amount of the tax liability owed, if any, unless the Collector determines that the records provided in connection with the audit are insufficient to determine whether taxes are due and owed or in what amount. If the Collector determines that the records are insufficient, the Collector may rely on the facts and information available to estimate any tax liability. The Collector may issue a Tax Clearance Certificate stating the amount of the tax liability, if any, based on such facts and information available. Unless an appeal is filed in accordance with Section 6-10.260, the Tax Clearance Certificate shall serve as conclusive evidence of the tax liability associated with the property through the date stated on the certificate.
(Ord. 2017-015 § 1, 2017)
(A)
The
payment of a tax required by this chapter, and its acceptance by the
City, shall not entitle any person to engage in any cannabis business
unless the person has complied with all of the requirements of this
Code and all other applicable State or local laws.
(B)
No
tax paid under this chapter shall be construed as authorizing the
conduct or continuance of any illegal or unlawful business, or any
business in violation of any State or local laws.
(Ord. 2017-015 § 1, 2017)
If the Collector is not satisfied that any tax return or other statement filed as required under this chapter is correct, or that the amount of tax is correctly computed, he or she may compute and determine the amount to be paid and make a deficiency determination upon the facts contained in the tax return or statement or any information in his or her possession or that may come into his or her possession within three years of the date the tax was originally due and payable, or such later date as allowable by law. One or more deficiency determinations of the amount of tax due for a period or periods may be made. When a person discontinues engaging in a business, a deficiency determination may be made at any time within three years thereafter, or such later date as allowable by law, as to any liability arising from engaging in such business whether or not a deficiency determination is issued prior to the date the tax would otherwise be due. Whenever a deficiency determination is made, a notice shall be given to the person concerned in the same manner as notices of assessment are given under Section 6-10.250.
(Ord. 2017-015 § 1, 2017)
(A)
Under
any of the following circumstances and at any time, the Collector
may make and give notice of an assessment of the amount of tax owed
by a person under this chapter:
(1)
If the person has not filed a complete return or statement required
under this chapter;
(2)
If the person has not timely paid any tax, fee, interest and/or penalties
due under this chapter; or
(3)
If the person has not, after demand by the Collector, filed a corrected
return or statement, or furnished to the Collector adequate substantiation
of the information contained in a return or statement filed previously.
(B)
The
notice of assessment shall separately set forth the amount of any
tax, fee, interest and/or penalties known by the Collector to be due
or estimated by the Collector, after consideration of all information
within the Collector's knowledge concerning the business and activities
of the person assessed, to be due under each applicable section of
this chapter.
(Ord. 2017-015 § 1, 2017)
The notice of assessment shall be served upon the person liable
for the tax under this chapter either by personal delivery, or by
a deposit of the notice in the United States mail, postage prepaid
thereon, addressed to the person at the address of the location of
the business or to such other address as he or she shall register
with the Collector for the purpose of receiving notices provided under
this chapter; or, should the person have no address registered with
the Collector for such purpose, then to such person's last known address.
For the purposes of this section, a service by mail is complete at
the time of deposit in the United States mail.
(Ord. 2017-015 § 1, 2017)
Any taxpayer aggrieved by any decision of the Collector with
respect to the amount of tax, fee, interest and penalties, if any,
due under this chapter may appeal to the City Manager by filing a
written appeal with the Clerk of the Santa Rosa City Council within
15 calendar days of the mailing of the decision or determination.
The Clerk shall schedule the appeal and give 15 days' written notice
to the appellant of the time and place of hearing by serving the notice
personally or by depositing in the United States Post Office in the
City, postage prepaid, addressed as shown on the appeal papers or,
if none, such other address as is known to the City or, absent any
address, by publication in a newspaper of general circulation in the
City. The City Manager shall have authority to determine all questions
raised on such appeal. No such determination shall conflict with any
substantive provision of this chapter.
(Ord. 2017-015 § 1, 2017)
The conviction and punishment of any person for failure to pay
a required tax, fee, penalty and/or interest under this chapter shall
not excuse or exempt such person from any civil action for the amounts
due under this chapter. No civil action shall prevent a criminal prosecution
for any violation of the provisions of this chapter or of any State
law requiring the payment of all taxes.
(Ord. 2017-015 § 1, 2017)
Any person who violates any provision of this chapter or who other than by a sworn statement, knowingly or inten-tionally misrepresents to any officer or employee of the City any material fact herein required to be provided is guilty of a misdemeanor punishable as provided in Section 1-28.010 of this Code. A person who on a sworn statement states as true a material fact that he or she knows to be false is guilty of perjury.
(Ord. 2017-015 § 1, 2017)
The amount of any tax, fee, penalty and/or interest imposed
pursuant to this chapter shall be deemed a debt owed to the City.
An action may be commenced in the name of the City in any court of
competent jurisdiction, for the amount of any delinquent tax, fees,
penalties and interest thereon.
(Ord. 2017-015 § 1, 2017)
If any provision of this chapter, or its application to any
person or circumstance, is determined by a court of compe-tent jurisdiction
to be unlawful, unenforceable or otherwise void, that determination
shall have no effect on any other provision of this chapter or the
application of this chapter to any other person or circumstance and,
to that end, the provisions hereof are severable.
(Ord. 2017-015 § 1, 2017)
All remedies prescribed under this chapter shall be cumulative
and the use of one or more remedies by the City shall not bar the
use of any other remedy for the purpose of enforcing the provisions
hereof.
(Ord. 2017-015 § 1, 2017)
This chapter may be repealed or amended by ordinance of the Santa Rosa City Council without a vote of the People except that, as required by Article XIIIC of the California Constitution, any amendment that increases the maximum rates of tax beyond the levels authorized in Section 6-10.050 shall not take effect unless approved by a vote of the People. The City Council may, by resolution, implement a tax under this chapter in any amount or at any rate that does not exceed the maximum rates set forth in Section 6-10.050.
(Ord. 2017-015 § 1, 2017)
