The intent of this chapter is to levy a tax on all cannabis and industrial hemp businesses that operate in the City, including, but not limited to, those authorized by Chapter 9.25 of this Code, and regardless of whether such business would have been legal at the time this chapter was adopted. The cannabis business tax shall not be separately identified or otherwise specifically assessed or charged to any member, customer, patient, or caretaker. Nothing in this chapter shall be interpreted to authorize or permit any business activity that would not otherwise be legal or permissible under laws applicable to the activity at the time the activity is undertaken.
(Ord. 2023-03)
Unless otherwise defined in this chapter or in Chapter 9.25, or the context clearly indicates a different meaning, the words and phrases used in this chapter shall have the same definitions ascribed to them in Division 10 of the Business and Professions Code, including Section 26001, and Title 4, Division 19, Department of Cannabis Control, of the California Code of Regulations, and Section 11362.7 of the Health and Safety Code. Any reference to California statutes includes any regulations promulgated thereunder and is deemed to include any successor or amended version of the referenced statute or regulatory provision. Any reference to an appointed City official, including, but not limited to, a director of a City department or division, shall mean and include that official's designee.
is a sale entered into in good faith, between the cannabis
business and another cannabis business at a sales price that reflects
the fair market value in the open market between two informed and
willing parties, neither under any compulsion to participate in the
transaction.
shall include all activities engaged in or caused to be engaged
in within the City, including any commercial or industrial enterprise,
trade, profession, occupation, vocation, calling, or livelihood, whether
or not carried on for gain or profit, but shall not include the services
rendered by an employee to his or her employer.
means January 1 through December 31, of the same year.
means all parts of the plant Cannabis sativa Linnaeus, Cannabis indica, or Cannabis ruderalis, whether growing or not; the seeds thereof; the resin, whether crude
or purified, extracted from any part of the plant; and every compound,
manufacture, salt, derivative, mixture, or preparation of the plant,
its seeds, or resin. "Cannabis" also means the separated resin, whether
crude or purified, obtained from cannabis. "Cannabis" shall not include
"industrial hemp," unless otherwise specified.
means any activity by any person involving cannabis or industrial hemp, including, but not limited to, cultivating, transporting, distributing, manufacturing, compounding, converting, processing, preparing, storing, packaging, delivering, testing, dispensing, retailing and/or wholesaling of cannabis, cannabis products, industrial hemp, industrial hemp products or of ancillary products and accessories, whether or not carried on for gain or profit, but does not include personal cultivation of cannabis pursuant to Health and Safety Code Section 11362.2 or Business and Professions Code Sections 11362.1 and 11362.2, as set forth in Section 3.28.110, Personal Cultivation Not Taxed.
means the tax due pursuant to this chapter for engaging in
a cannabis business in the City.
means a business license or business registration certificate issued by the City to a person to authorize a person to operate a cannabis business or engage in business as a cannabis business within the City pursuant to Chapter 9.25.
means raw cannabis that has undergone a process whereby the
raw agricultural product has been transformed into a concentrate,
an edible product, or a topical product. "Cannabis product" also means
cannabis products as defined by Section 11018.1 of the California
Health and Safety Code and is not limited to medicinal cannabis products.
means all areas occupied by any portion of a cannabis or
industrial hemp plant whether contiguous or noncontiguous on any one
site. When plants occupy multiple horizontal planes (as when plants
are placed on shelving above other plants) each plane shall be counted
as a separate canopy area for purposes of apportioning the square
footage of total canopy area subject to taxation.
means the City of Encinitas.
means the Encinitas Municipal Code, unless the context clearly
indicates a different meaning.
means cultivation of cannabis or industrial hemp undertaken
in the course of conducting a cannabis business.
means any activity involving the planting, growing, harvesting,
drying, curing, grading, or trimming of cannabis or industrial hemp
and includes, but is not limited to, the operation of a nursery.
means each and every person engaged in the operation or conduct
of any 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 business for a wage, salary, commission,
barter or any other form of compensation.
means the commencing, conducting, operating, managing or
carrying on of a cannabis business, whether done as owner, or by means
of an officer, agent, manager, employee, or otherwise, whether operating
from a fixed location in the City or coming into the City from an
outside location to engage in such activities. A person shall be deemed
engaged in business within the City if:
Such person or person's employee maintains a fixed place of
business within the City for the benefit or partial benefit of such
person;
Such person or person's employee owns or leases real property
within the City for business purposes;
Such person or person's employee regularly maintains a stock
of tangible personal property in the City for sale in the ordinary
course of business;
Such person or person's employee regularly conducts solicitation
of business within the City; and/or
Such person or person's employee performs work, delivers products
or renders services in the City.
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The foregoing specified activities shall not be a limitation
on the meaning of "engaged in business."
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means evidence such as, without limitation, use of signs,
circulars, cards or any other advertising media, including the use
of internet or telephone solicitation, or representation to a government
agency or to the public that such person is engaged in a cannabis
business in the City.
except as otherwise specifically provided, means, whether
designated as a sales price, royalty, rent, membership fee, ATM service
fee, delivery fee, slotting fee, any other fee, vaping room service
charge, commission, dividend, or other designation, the total amount
(including all receipts, cash, credits, services and property of any
kind or nature) received or payable for sales of goods, wares or merchandise,
or for the performance of any act or service of any nature for which
a charge is made or credit allowed (whether such service, act or employment
is done as part of or in connection with the sale of goods, wares,
merchandise or not), without any deduction therefrom on account of
the cost of the property sold, the cost of materials used, labor or
service costs, interest paid or payable, losses or any other expense
whatsoever. In the event the business is involved in a non-arm's length
transaction the gross receipts will be subject to the fair market
value using a methodology approved by the Tax Administrator. However,
the following shall be excluded from gross receipts:
Cash discounts where allowed and taken on sales;
Any tax required by law to be included in or added to the purchase
price and collected from the consumer or purchaser;
Such part of the sale price of any property returned by purchasers
to the seller as refunded by the seller by way of cash or credit allowances
or return of refundable deposits previously included in gross receipts;
Receipts derived from the occasional sale of used, obsolete
or surplus trade fixtures, machinery or other equipment used by the
taxpayer in the regular course of the taxpayer's business;
Cash value of sales, trades or transactions between departments or units of the same business located in the City and if authorized by the Tax Administrator in writing in accordance with Section 3.28.120;
Whenever there are included within the gross receipts amounts
which reflect sales for which credit is extended and such amount proved
uncollectible in a subsequent year, those amounts may be excluded
from the gross receipts in the year they prove to be uncollectible;
provided, however, if the whole or portion of such amounts excluded
as uncollectible are subsequently collected they shall be included
in the amount of gross receipts for the period when they are recovered;
Receipts of refundable deposits, except that such deposits when
forfeited and taken into income of the business shall not be excluded;
Amounts collected for others where the business is acting as
an agent or trustee and to the extent that such amounts are paid to
those for whom collected. These agents or trustees must provide the
Finance Department with the names and the addresses of the others
and the amounts paid to them. This exclusion shall not apply to any
fees, percentages, or other payments retained by the agent or trustees;
Payments made by the tax-reporting cannabis business (seller)
to a cannabis business (buyer) for the difference in the original
acquisition price and subsequent renegotiated or finalized selling
price of products or services sold to a specific end customer. This
type of transaction is referred to as a "billback." The tax-reporting
cannabis business must provide supporting documentation to substantiate
the transaction in order to be eligible for an exemption.
Any lawfully operating business which sells industrial hemp and/or hemp products or offers services or activities related to industrial hemp or hemp products and /or which is not required to obtain a cannabis or industrial hemp permit or license from the City and/or the state for the purpose of cultivating, growing, drying, curing, manufacturing, processing, packaging, transporting, distributing, testing or selling of industrial hemp either wholesale or retail shall be exempt from the cannabis tax provided that such business does not generate more than 50% of their total gross receipts in the reporting period from the business from industrial hemp activities. However, the exemption may be amended by the City Council by resolution or ordinance pursuant to Section 3.28.030(B) to increase or decrease the percentage of the business's hemp and/or hemp products gross receipts reporting from zero to 100%. To the extent the gross receipts from the hemp activities do not meet the relevant percentage to be included, this exclusion shall reduce the gross receipts to zero for the sole purpose of calculating the cannabis tax.
means a crop that is limited to types of the plant Cannabis sativa L. having no more than three-tenths of one
percent tetrahydrocannabinol (THC) contained in the dried flowering
tops, whether growing or not; the seeds of the plant; the resin extracted
from any part of the plant; and every compound, manufacture, salt,
derivative, mixture, or preparation of the plant, its seeds or resin
produced therefrom. However, should any federal or applicable state
law increase or decrease the percentage of tetrahydrocannabinol (THC)
then such limit shall control the definition of industrial hemp herein
for taxation purposes.
means any raw hemp that has undergone a process whereby the
raw agricultural product has been transformed into a concentrate,
an edible product, or a topical product. "Hemp product" also means
hemp products as defined by Section 11018.5 of the California Health
and Safety Code.
means a source of light that is primarily used for promoting
the biological process of plant growth. Lighting does not include
sources of light that primarily exist for the safety or convenience
of staff or visitors to the facility, such as emergency lighting,
walkway lighting, or light admitted via small skylights, windows or
ventilation openings.
means cannabis or a cannabis product, sold for use pursuant
to the Compassionate Use Act of 1996 (Proposition 215, Health and
Safety Code Section 11362.5), to a medicinal cannabis patient in California
who possesses a physician's recommendation or a cannabis card issued
pursuant to Health and Safety Code Section 11362.71.
is a transaction that does not meet the definition of an
"arm's length transaction." Examples include, but are not limited
to, a when a cultivator sells cannabis goods to a cannabis distributor
at a sales price that is lower than what the same cultivator would
to other cannabis distributors, or which does not reflect the fair
market value in the open market.
means a facility or part of a facility that is used only
for producing clones, immature plants, seeds, and other agricultural
products used specifically for the planting, propagation, and cultivation
of cannabis or industrial hemp.
means an individual, firm, partnership, joint venture, association,
corporation, limited liability company, estate, trust, business trust,
receiver, syndicate, or any other group or combination acting as a
unit, whether organized as a nonprofit or for-profit entity, and includes
the plural as well as the singular number.
means a cultivation site that conducts only trimming, drying,
curing, grading, packaging, or labeling of cannabis, industrial hemp
and nonmanufactured cannabis products.
means a person or business as defined in this section who
sells cannabis, cannabis products, hemp and/or hemp products at their
place of business or by delivery to an end user or customer for use
or consumption rather than to another person or business for resale.
means and includes any sale, exchange, or barter either as
a retailer or wholesaler by a person or business as defined in this
section. It shall also mean any transaction whereby, for any consideration,
title to cannabis, cannabis products, industrial hemp and/or industrial
hemp products are transferred from one person to another and includes
the delivery of cannabis, cannabis products, industrial hemp and/or
industrial hemp products pursuant to an order placed for the purchase
of the same, but does not include the return of cannabis, cannabis
products, industrial hemp and/or industrial hemp products to the licensee
from whom the cannabis, cannabis product, industrial hemp and/or industrial
hemp product was purchased.
means the State of California.
means a state license issued pursuant to California Business
and Professions Code Section 26050, and all other applicable state
laws, required for operating a cannabis business.
means the Finance Director of the City of Encinitas or designee.
means a person, including a cannabis business, subject to
the cannabis business tax pursuant to this chapter.
means a cannabis business that: (1) offers or performs tests
of cannabis, cannabis products, industrial hemp and/or industrial
hemp products; (2) offers no service other than such tests; (3) sells
no products, excepting only testing supplies and materials; (4) is
accredited by an accrediting body that is independent from all other
persons involved in the cannabis industry in the state; and (5) is
registered with the Department of Cannabis Control or other state
agency.
(Ord. 2023-03)
A.
Beginning
June 1, 2023, there is imposed upon each person who is engaged in
business as a cannabis business a cannabis business tax. Such tax
is payable regardless of whether the business has been issued a business
license or commercial cannabis permit to operate lawfully in the City
or is operating unlawfully. The City's acceptance of a cannabis business
tax payment from a cannabis business operating illegally shall not
constitute the City's approval or consent to such illegal operations.
B.
The
rate of the cannabis business tax shall be set by ordinance or resolution
of the City Council based upon business gross receipts at rates of
between four to seven percent on retail cannabis uses, one to four
percent on non-retail uses, except for commercial cannabis cultivation
or commercial industrial hemp cultivation which shall be taxed on
square footage at rates of between two dollars to $10.00 per square
foot of canopy area.
(Ord. 2023-03)
A.
Registration
of Cannabis Business. All cannabis businesses shall be required to
annually register as follows:
1.
All
persons engaging in business as a cannabis business, whether an existing,
newly established or acquired business shall register with the Tax
Administrator within 30 days of commencing operation and shall annually
renew such registration within 30 days of the business registration
anniversary date of each year thereafter. In registering, such persons
shall furnish to the Tax Administrator a sworn statement, upon a form
provided by the Tax Administrator, setting forth the following information:
B.
An annual
registration fee in accordance with the current and approved City
fee schedule shall be presented with the sworn statement submitted
under this chapter. This fee shall not be considered a tax and may
be adjusted by resolution of the City Council.
C.
The
cannabis business tax imposed by this chapter shall be paid, in arrears,
on a monthly basis. Each person owing a cannabis business tax each
calendar month shall, no later than the last day of the month following
the close of the calendar month, file with the Tax Administrator a
statement ("tax statement") of the tax owed for that calendar month
and the basis for calculating that tax. The Tax Administrator may
require that the tax statement be submitted on a form prescribed by
the Tax Administrator. The tax for each calendar month shall be due
and payable on that same date that the tax statement for the calendar
month is due.
D.
Upon
cessation of a cannabis business, tax statements and payments shall
be immediately due for all calendar months up to the calendar month
during which cessation occurred.
E.
The
Tax Administrator may, at his or her discretion, establish alternative
reporting and payment periods for any taxpayer as the Tax Administrator
deems necessary to ensure effective collection of the cannabis business
tax. The Tax Administrator may also require that a deposit, to be
applied against the taxes for a calendar month, be made by a taxpayer
at the beginning of that calendar month. In no event shall the deposit
required by the Tax Administrator exceed the tax amount he or she
projects will be owed by the taxpayer for the calendar month. The
Tax Administrator may require that a taxpayer make payments via a
cashier's check, money order, wire transfer, or similar instrument.
(Ord. 2023-03)
Whenever any payment, statement, report, request or other communication
is due, it must be received by the Tax Administrator on or before
the final due date. A postmark will not be accepted as timely remittance.
If the due date would fall on a Saturday, Sunday or a holiday observed
by the City, the due date shall be the next regular business day on
which the City is open to the public.
(Ord. 2023-03)
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 Tax Administrator on or before the due date as specified in Sections 3.28.040 and 3.28.050.
(Ord. 2023-03)
The City may as a courtesy send a tax notice to the cannabis
business which owes the City a cannabis business tax. However, the
Tax Administrator is not required to send a delinquency or other notice
or bill to any person subject to the provisions of this chapter. Failure
to send such notice or bill shall not affect the validity of any tax
or penalty due under the provisions of this chapter.
(Ord. 2023-03)
A.
Any
person who fails or refuses to pay any cannabis business tax required
to be paid pursuant to this chapter on or before the due date shall
pay penalties and interest as follows:
1.
A
penalty equal to 10% of the amount of the tax, in addition to the
amount of the tax, plus interest on the unpaid tax calculated from
the due date of the tax at the rate of one percent per month.
2.
If
the tax remains unpaid for a period exceeding one calendar month beyond
the due date, an additional penalty equal to 25% of the amount of
the tax, plus interest at the rate of one percent per month on the
unpaid tax and on the unpaid penalties.
3.
Interest
shall be applied at the rate of one percent per month on the first
day of the month for the full month and will continue to accrue monthly
on the tax and penalty until the balance is paid in full.
B.
Whenever
a check or electronic payment is submitted in payment of a cannabis
business tax and the payment is subsequently returned unpaid by the
bank for any reason, the taxpayer will be liable for the tax amount
due plus any fees, penalties and interest as provided for in this
chapter, and any other amount allowed under state law.
(Ord. 2023-03)
A.
No refund or credit shall be made of any tax collected pursuant to this chapter, except as provided in Section 3.28.100.
B.
No refund
or credit of any tax collected pursuant to this chapter shall be made
because of the discontinuation, dissolution, or other termination
of a business.
(Ord. 2023-03)
A.
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 chapter, it may be refunded, or at
the taxpayer's option credited back, to the taxpayer who paid the
tax provided that a written claim for refund is filed with the Tax
Administrator within one year of the date the tax was originally due
or paid, whichever came first.
B.
The
Tax Administrator shall have the right to examine and audit all the
books and business records of the taxpayer in order to determine the
eligibility of the taxpayer to the claimed refund. No claim for refund
shall be allowed if the taxpayer refuses to allow such examination
of taxpayer's books and business records after request by the Tax
Administrator to do so.
C.
In the
event that the cannabis business tax was erroneously paid in an amount
in excess of the tax due, and the error is attributable to the City,
the City shall refund or credit back the amount of tax erroneously
paid; provided that: (1) a claim for refund has been timely filed
with the Tax Administrator; and (2) the refund cannot exceed, under
any circumstance, the amount of tax overpaid during the 12 months
preceding the last month for which the claim states the tax was overpaid.
(Ord. 2023-03)
The provisions of this chapter shall not apply to personal cannabis
cultivation or personal use of cannabis, to the extent those activities
are authorized in the quantities and or amounts limited by Business
and Professions Code Sections 11362.1 and 11362.2. This chapter 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.
(Ord. 2023-03)
A.
It shall
be the duty of the Tax Administrator to collect the taxes, penalties,
fees, and perform the duties required by this chapter.
B.
For
purposes of administration and enforcement of this chapter 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 chapter 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 cannabis business 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 chapter;
3.
Receive
and record all taxes remitted to the City as provided in this chapter;
4.
Maintain
records of taxpayer reports and taxes collected pursuant to this chapter;
5.
Assess
penalties and interest to taxpayers pursuant to this chapter;
6.
Determine
amounts owed under and enforce collection pursuant to this chapter.
(Ord. 2023-03)
Notwithstanding the provisions of Chapter 1.12, only a taxpayer aggrieved by a decision or determination of the Tax Administrator with respect to the amount of tax, interest, penalties and/or fees, if any, due by that taxpayer under this chapter may appeal to the City Council by filing a notice of appeal with the City Clerk. No appeal to the City Council may be had unless and until the taxpayer has first complied with Sections 3.28.100 and/or 3.28.220 hearing application and determination), if applicable. Any appeal must be filled within 30 calendar days of the serving or mailing of the Tax Administrator's decision or determination of the amount due, and shall otherwise conform to the requirements and procedures of Chapter 1.12. Following the City Council's final determination, any amount found to be due to the taxpayer shall be refunded to that taxpayer within seven business days.
(Ord. 2023-03)
Any taxes, penalties and/or fees required to be paid under the
provisions of this chapter shall be deemed a debt owed to the City.
Any person owing money to the City under the provisions of this chapter
shall be liable in an action brought in the name of the City for the
recovery of such debt. The provisions of this chapter shall not be
deemed a limitation upon the right of the City to bring any other
action including criminal, civil and equitable actions, based upon
the failure to pay the tax, penalties and/or fees imposed by this
chapter or the failure to comply with any of the provisions of this
chapter.
(Ord. 2023-03)
If a business subject to the tax is operating both within and
outside the City, it is the intent of the City to apply the cannabis
business tax so that the measure of the tax fairly reflects the proportion
of the taxed activity actually carried on in the City. To the extent
federal or state law requires that any tax due from any taxpayer be
apportioned, the taxpayer may indicate said apportionment on his or
her tax return. The Tax Administrator may promulgate administrative
procedures for apportionment as he or she finds useful or necessary.
(Ord. 2023-03)
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, including, but not limited to, cannabis or hemp plants, and
to audit and examine all books and records (including, but not limited
to, bookkeeping records, access to METRC data, and/or point-of-sale
data, state and/or federal income tax returns, excise 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, METRC data and/or point of sale systems, that may
contain such records.
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 Tax
Administrator shall have the right to inspect at all reasonable times.
(Ord. 2023-03)
A.
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 cannabis
business license or other City license or permit required by, under
or by virtue of any provision of this code, nor be deemed to repeal,
amend, be in lieu of, replace or in any way affect any other tax,
fee or other charge imposed, assessed or required under any other
provisions of this Code.
B.
A license required by Chapter 9.25 may be revoked, suspended or not renewed in the event that the business holding that license fails to: (1) make a deposit required by the Tax Administrator pursuant to Section 3.28.040; (2), timely pay all taxes, interest and penalties owed by that business under this chapter; and/or (3) otherwise fails to comply with the requirements of this chapter.
(Ord. 2023-03)
A.
The
payment of a cannabis business tax required by this chapter, and its
acceptance by the City, shall not entitle any person to carry on any
cannabis business unless the person has complied with all of the requirements
of this code and all applicable state laws.
B.
No tax
paid under the provisions of this chapter shall be construed as authorizing
the conduct or continuance of any illegal or unlawful business, or
any business in violation of any local or state law.
(Ord. 2023-03)
If the Tax Administrator is not satisfied that any statement filed as required under the provisions of 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 basis of the facts contained in the statement or upon the basis of 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. 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 cannabis business, a deficiency determination may be made at any time within three years thereafter as to any liability arising from engaging in such cannabis 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 3.28.210.
(Ord. 2023-03)
A.
Under
any of the following circumstances, the Tax Administrator may make
and give notice of an assessment of the amount of tax owed by a person
under this chapter at any time:
1.
If
the person has not filed a complete statement required under the provisions
of this chapter;
2.
If
the person has not paid the tax due under the provisions of this chapter;
3.
If
the person has not, after demand by the Tax Administrator, filed a
corrected statement, or furnished to the Tax Administrator adequate
substantiation of the information contained in a statement already
filed, or paid any additional amount of tax due under the provisions
of this chapter; or
4.
If
the Tax Administrator determines that the nonpayment of any cannabis
business tax due under this chapter is due to fraud, a penalty of
25% of the amount of the tax shall be added thereto in addition to
penalties and interest otherwise payable under this chapter and any
other penalties allowed by law.
B.
The
notice of assessment shall separately set forth the amount of any
tax known by the Tax Administrator to be due or estimated by the Tax
Administrator, after consideration of all information within the Tax
Administrator's knowledge concerning the business and activities of
the person assessed, to be due under each applicable provision of
this chapter and shall include the amount of any penalties or interest
accrued on each amount to the date of the notice of assessment.
(Ord. 2023-03)
The notice of assessment shall be served upon the person either
by personal delivery, by overnight 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 Tax Administrator
for the purpose of receiving notices provided under this chapter;
or, should the person have no address registered with the Tax Administrator
for such purpose, then to such person's last known address. For the
purpose of this section, a service by overnight delivery shall be
deemed to have occurred one calendar day following deposit with a
courier and service by mail shall be deemed to have occurred three
days following deposit in the United States mail.
(Ord. 2023-03)
Within 30 calendar days after the date of service of the notice of assessment the person may apply in writing to the Tax Administrator for a hearing on the assessment. If application for a hearing before the Tax Administrator is not made within the time herein prescribed, the tax assessed by the Tax Administrator shall become final and conclusive. Within 30 calendar days of the receipt of any such application for hearing, the Tax Administrator shall cause the matter to be set for hearing before him or her no later than 30 calendar days after the receipt of the application, unless a later date is agreed to by the Tax Administrator and the person requesting the hearing. Notice of such hearing shall be given by the Tax Administrator to the person requesting such hearing not later than five calendar days prior to such hearing. At such hearing said applicant may appear and offer evidence why the assessment as made by the Tax Administrator should not be confirmed and fixed as the tax due. After such hearing the Tax Administrator shall determine and reassess (if necessary) the proper tax to be charged and shall give written notice to the person in the manner prescribed in Section 3.28.240 for giving notice of assessment.
(Ord. 2023-03)
The conviction and punishment of any person for failure to pay
the required tax shall not excuse or exempt such person from any civil
action for the tax debt unpaid at the time of such conviction. 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. 2023-03)
All remedies and penalties prescribed by this chapter or which
are available under any other provision of this code and any other
provision of law or equity are cumulative. 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 of this chapter.
(Ord. 2023-03)
A.
Each Violation a Separate Offense. Each and every violation of this chapter shall constitute a separate violation and shall be subject to all remedies and enforcement measures authorized by Chapter 1.08. The City may also pursue any and all remedies and actions available and applicable under state and local laws.
B.
Criminal
Penalties. Each and every violation of the provisions of this chapter
may be prosecuted as a misdemeanor and upon conviction be subject
to a fine not to exceed $1,000.00 or imprisonment in the County Jail
for a period of not more than 12 months, or by both such fine and
imprisonment. Each day a violation is committed or permitted to continue
shall constitute a separate offense.
C.
Remedies
Cumulative and Not Exclusive. The remedies provided herein are not
to be construed as exclusive remedies. The City is authorized to pursue
any proceedings or remedies provided by law or equity.
(Ord. 2023-03)
