§ 3.05.060. Reporting and remittance of tax.

The commercial cannabis business tax imposed by this chapter shall be imposed on a fiscal year basis and shall be due and payable in quarterly installments as follows:

(1)

Each person owing a commercial cannabis business tax shall, on or before the last day of the month following the close of each fiscal year quarter, prepare and submit a tax statement on the form prescribed by the auditor-controller-treasurer-tax collector and remit to the auditor-controller-treasurer-tax collector the tax due. The tax due shall be no less than the quarterly installment due, but the taxpayer may at any time pay the tax due for the entire fiscal year. Each business shall pay on or before the last day of the month following the close of each calendar quarter.

(2)

All tax statements shall be completed on forms prescribed by the auditor-controller-treasurer-tax collector.

(3)

Tax statements and payments for all outstanding taxes owed the county are immediately due to the auditor-controller-treasurer-tax collector upon cessation of business for any reason.

(4)

The auditor-controller-treasurer-tax collector may, at his or her discretion, establish shorter report and payment periods for any taxpayer as the auditor-controller-treasurer-tax collector deems necessary to insure collection of the tax.

(5)

The auditor-controller-treasurer-tax collection may, as part of administering the tax and in his or her discretion, modify the form of payment and take such other administrative actions as needed to facilitate collection of the tax.

(Ord. No. 3361, § 1, 3-6-18)