Laserfiche WebLink
(f) Reporting and Remittance. <br />Beginning as set forth in subsection (k) below, and monthly thereafter, each <br />Marijuana Collective/Cooperative (except qualified Nonprofit Organizations exempt from <br />taxes measured by income or gross receipts) required to pay a tax based on gross <br />receipts under this article, shall report to the City any gross receipts received during the <br />preceding monthly reporting period and shall likewise remit to the City the taxes due <br />and owing during said period. For purposes of this section, month shall mean calendar <br />month, and taxes shall begin to accrue on the date that a person or entity first receives <br />a business license or other permit to operate as a Collective/Cooperative. <br />The payment of the two thousand dollars minimum basic rate gross receipts tax <br />required annually for each separate branch location or separate property location of the <br />business in accordance subsection (b)(3), shall be made annually prior to the beginning <br />of the fiscal year beginning April first of the current year and expiring on the thirty-first <br />day of March of the following year. In the case of a new Collective/Cooperative the <br />minimum basic rate gross receipts tax shall be paid in advance prior to any new <br />business activity being undertaken. Every new licensee shall pay in advance an <br />amount equal to one-quarter ('/4) of the annual minimum basic rate gross receipts tax, <br />for each quarter and fraction of a quarter remaining during the period for which the new <br />license is issued. <br />(g) Delinquent date -Penalty. <br />Any individual or entity who fails to pay the taxes required by this article when <br />due shall be subject to penalties and interest as set forth in accordance with this <br />Chapter. The collector is not required to send a delinquency or other notice or bill to <br />any person subject to the provisions of this Chapter and failure to send such notice or <br />bill shall not affect the validity of any tax or penalty due under the provisions of this <br />Chapter. <br />(h) Payment of tax does not authorize unlawful business. <br />(1) The payment of a business tax required by this article, and its <br />acceptance by the City, shall not entitle any person to carry on any <br />Collective/Cooperative unless the person has complied with all of the <br />requirements of this Code and all other applicable laws, nor to carry on any <br />Collective/Cooperative in any building or on any premises in the event that such <br />building or premises are situated in a zone or locality in which the conduct of <br />such Collective/Cooperative is in violation of any law. <br />(2) No tax paid under the provisions of this article shall be construed as <br />authorizing the conduct or continuance of any illegal or unlawful business, or any <br />legal business in an illegal manner, or any business in violation of any ordinance <br />of the City. Nothing in this article implies or authorizes that any activity <br />connected with the distribution or possession of marijuana is legal unless <br />otherwise authorized and allowed by California and federal law. Nothing in this <br />Ordinance No. NS -2864 <br />Page 16 of 19 <br />55A-87 <br />