Article VII — CANNABIS BUSINESS TAX

This ordinance shall be known as the Cannabis Business Tax Ordinance.

(Ord. No. 3074, § 1, 8-7-2018)

The purpose of this ordinance is to adopt a tax, for revenue purposes, upon Cannabis Businesses that engage in business in the unincorporated area of the County of Lake. The Cannabis Business Tax is levied based upon business gross receipts and, for cultivation at a nursery, square footage of plant cultivation site. It is not a sales and use tax, a tax upon income, or a tax upon real property.

The Cannabis Business Tax is a general tax enacted solely for general governmental purposes of the County and not for specific purposes. All of the proceeds from the tax imposed by this Article shall be placed in the County's general fund and be available for any legal local governmental purpose. Its purpose is to impose a tax on the privilege of conducting certain cannabis businesses in the County, which includes but is not limited to, dispensing, producing, processing, preparing, storing, providing, donating, selling, or distributing medical cannabis or medical cannabis products by commercial cannabis businesses in the unincorporated area of the County.

(Ord. No. 3074, § 1, 8-7-2018)

The intent of this ordinance is to levy a tax on those Cannabis Businesses described herein that operate in the unincorporated areas of the County in accordance with the authority granted by California Revenue and Taxation Code section 7284 and/or section 34021.5 and Government Code section 53723 to impose a business tax, regardless of whether such business would have been licensed by the State of California at

the time this ordinance was adopted, to specify the type of tax and rate of tax to be levied and the method of collection, and to comply with all requirements for imposition of a general tax, such tax to become operative only if submitted to the electorate and approved by a majority vote of the voters voting in an election on the issue. Nothing in this ordinance 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. No. 3074, § 1, 8-7-2018)

The following words and phrases shall have the meanings set forth below when used in this Article:

A.

Business shall include all activities engaged in or caused to be engaged in within the unincorporated area of the County, 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.

B.

Cannabis 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" also means marijuana as defined by Section 11018 of the California Health and Safety Code and is not limited to medical cannabis.

C.

Cannabis product 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 marijuana products as defined by Section 11018.1 of the California Health and Safety Code and is not limited to medical cannabis products.

D.

Cultivation site for purposes of this ordinance means a location at a nursery where cannabis is planted, grown, harvested, dried, cured, graded, packaged, stored, or trimmed or that does all or any combination of those activities.

E.

Cannabis business means any business activity involving cannabis, including but not limited to cultivation at a nursery, transporting, distributing, manufacturing, compounding, converting, processing, preparing, storing, packaging, delivering, testing, dispensing, retailing and wholesaling of cannabis, of cannabis products or of ancillary products and accessories, whether or not carried on for gain or profit. With the sole

exception of cultivation at a nursery, cultivation is not included for purposes of this ordinance, having already been separately addressed in Lake County Ordinance Number 3047 (Measure "C").

F.

Cannabis business tax or business tax, means the tax due pursuant to this Article for engaging in cannabis business as described herein in the unincorporated area of the County.

G.

Cultivation for purposes of this ordinance means operations at a nursery involving the planting, growing, harvesting, drying, curing, grading, or trimming of cannabis.

H.

Delivery means the commercial transfer of cannabis or cannabis products from a dispensary.

I.

Dispensary (Retailer) means an adult-use retailer and includes, but is not limited to, a facility where cannabis, cannabis products, or devices for the use of cannabis or cannabis products are offered, either individually or in any combination, for retail sale, including a person that delivers cannabis and cannabis products as part of a retail sale. Where a dispensary performs its functions through a technology platform of any type or character, the technology platform shall also be deemed a dispensary for purposes of this chapter, and shall have the same duties and liabilities as the principal. Compliance with the provisions of this Article by either the principal or the technology platform shall, however, be considered compliance by both.

J.

Distributor or distribution, distribution facility, transporter, or transportation facility means a person involved in the procurement, sale, and/or transport of cannabis and cannabis products between two (2) or more cannabis businesses.

K.

Employee 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.

L.

Engaged in business as a cannabis business means the has obtained the County-required permitting and/or licensing for, 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 unincorporated area of the County or coming into the County from an outside location to engage in such activities. A person shall be deemed engaged in business within the unincorporated area of the County if:

Such person or person's employee maintains a fixed place of business within the unincorporated area of the County for the benefit or partial benefit of such person;

Such person or person's employee owns or leases real property within the unincorporated area of the County for business purposes;

Such person has obtained all necessary County and State permits and/or license for cannabis business purposes;

Such person or person's employee regularly maintains a stock of tangible personal property in the unincorporated area for sale in the ordinary course of business;

Such person or person's employee regularly conducts solicitation of business within the unincorporated area of the County; or

Such person or person's employee performs work or renders services in the County.

M.

Evidence of doing business includes, but is not limited to, the 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 unincorporated area of the County.

N.

Fiscal year means July 1 through June 30 of the following calendar year.

O.

Gross Receipts, except as otherwise specifically provided, means, whether designated a sales price, royalty, rent, commission, dividend, or other designation, the total amount (including all receipts, cash, credits 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. 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;

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 when in excess of one dollar.

P.

Manufacturer and Manufacturing means the production, preparation, processing, labeling, packaging, processing, or compounding of manufactured 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 at a fixed location that packages or repackages cannabis or cannabis products or labels or re-labels its containers.

Q.

Micro-Business means commercial cannabis activity falling under the category "Type 12—Microbusiness" in Section 26050 of the California Business and Professions Code.

R.

Nursery 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.

S.

Person 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.

T.

Sale means and includes any sale, exchange, or barter.

U.

State means the State of California.

V.

State license, license, or registration means a state license issued pursuant to California Business & Professions Code Sections 19300, et seq. or other applicable state law.

W.

Square foot or square footage for purposes of this ordinance means the maximum amount of cannabis cultivation area at a nursery operation authorized by a county permit issued to a person engaging in said operation, or by a state license in the absence of a county permit or license, not deducting for unutilized square footage.

X.

Tax Administrator means the County Administrative Officer or her/his designee who shall be responsible for the initial development, operation, and maintenance of a program to organize, structure, coordinate, and manage an administration process designed to assist the Treasurer-Tax Collector in the collection of the cannabis business tax and to facilitate the Treasurer-Tax Collector's tax collection processes. The position of Tax Administrator shall continue until such time as the Board of Supervisors determines that sufficient administrative structure and processes have been implemented and can be maintained to assist the Treasurer-Tax Collector in the collection of these taxes pursuant to the statutory obligations of that Office.

Y.

Testing Laboratory means a cannabis business that (i) offers or performs tests of medical cannabis or medical cannabis products, (ii) offers no service other than such tests, (iii) sells no products, excepting only testing supplies and materials, (iv) is accredited by an accrediting body that is independent from all other persons involved in the medical cannabis industry in the state and (v) is registered with the State Department of Public Health.

(Ord. No. 3074, § 1, 8-7-2018)

A.

Tax to be Effective January 1, 2021. The following tax rates are to be imposed on all commercial cannabis business of the type described hereinabove.

For cultivation at a nursery, an annual tax of one dollar ($1.00) per square foot of any cultivation site at any nursery.

For persons engaged in the operation of a testing laboratory, an annual tax of zero percent (0%) of gross receipts.

For every person who engages in the retail sales of cannabis as a dispensary, micro-business, or delivery business, an annual tax four percent (4%) of gross receipts.

For every person who engages in a cannabis manufacturing, processing, transportation, distribution or any other type of cannabis business not specifically described hereinabove but referenced in Section 18-64 herein, an annual tax of two and one-half percent (2.5%) of gross receipts.

B.

Consumer Price Index (CPI). On July 1, 2020 and each July 1 thereafter, the maximum annual tax rate shall increase by the percentage change between January of the calendar year prior to such increase and January of the calendar year of the increase in the Consumer Price Index ("CPI") for all urban consumers in the San Francisco County area as published by the United States Government Bureau of Labor Statistics. However, no CPI adjustment resulting in a decrease of any tax imposed by this subsection shall be made.

(Ord. No. 3074, § 1, 8-7-2018)

A.

For cannabis cultivation at a nursery, the tax due for each calendar quarter shall be based on the square footage of the business's cultivation site space during the quarter and the rate shall be twenty-five percent (25%) of the applicable annual rate. For all other cannabis businesses activities, the tax due for each calendar quarter shall be based on the gross receipts for the quarter. Each person owing a commercial cannabis business tax, and each person on whom a zero percent tax rate is imposed, shall, on or before the last day of the month following the close of each fiscal year quarter, prepare and submit a tax statement remitting to the 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.

B.

All tax statements shall be completed on forms prescribed by the Tax Administrator and approved by the Treasurer-Tax Collector.

C.

Tax statements and payments for all outstanding taxes owed the county are immediately due to the Treasurer-Tax Collector upon cessation of business for any reason.

D.

The Treasurer-Tax Collector may, at his or her discretion, establish shorter report and payment periods for any taxpayer as deemed necessary to ensure collection of the tax. The Treasurer-Tax Collector may also require that a deposit, to be applied against the taxes for a calendar quarter, be made by a taxpayer at the beginning that calendar quarter. In no event shall the deposit required exceed the tax amount he or she projects will be owed by the taxpayer for the calendar quarter. The Treasurer-Tax Collector may require that a taxpayer make payments via a cashier's check, money order, wire transfer, or similar instrument.

(Ord. No. 3074, § 1, 8-7-2018)

Whenever any payment, statement, report, request or other communication is due, it must be received by the Treasurer-Tax Collector 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, the due date shall be the next regular business day on which the County is open to the public.

(Ord. No. 3074, § 1, 8-7-2018)

In order that the county will have an accurate record of parties for purposes of collecting the cannabis business tax, prior to commencing business each person engaged in a commercial cannabis business as described herein shall register such cannabis business with the Tax Administrator submitting any information deemed necessary by the Tax Administrator.

(Ord. No. 3074, § 1, 8-7-2018)

Unless otherwise specifically provided under other provisions of this Article, the taxes required to be paid pursuant to this Article shall be deemed delinquent if not received by the Treasurer-Tax Collector on or before the due date as specified in Section 18-66 hereinabove.

(Ord. No. 3074, § 1, 8-7-2018)

The Treasurer-Tax Collector is not required to send a delinquency or other notice or bill to any person subject to the provisions of this Article. Failure to send such notice or bill shall not affect the validity of any tax or penalty due under the provisions of this Article.

(Ord. No. 3074, § 1, 8-7-2018)

A.

Any person who fails or refuses to pay any cannabis business tax required to be paid pursuant to this Article on or before the due date shall pay penalties and interest as follows:

A penalty equal to ten percent (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 (1.0%) per month.

If the tax remains unpaid for a period exceeding one (1) calendar month beyond the due date, an additional penalty equal to twenty-five percent (25%) of the amount of the tax, plus interest at the rate of one percent (1.0%) per month on the unpaid tax and on the unpaid penalties.

Interest shall be applied at the rate of one percent (1.0%) 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 section, and any other amount allowed under state law.

(Ord. No. 3074, § 1, 8-7-2018)

A.

No refund shall be made of any tax collected pursuant to this Article, except as authorized by law.

B.

No refund of any tax collected pursuant to this Article shall be made because of the discontinuation, dissolution, or other termination of a business.

(Ord. No. 3074, § 1, 8-7-2018)

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 County 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 Treasurer-Tax Collector within one (1) year of the date the tax was originally due and payable.

B.

The Tax Administrator, his or her designee or any other County officer 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.

C.

In the event that the cannabis business tax was erroneously paid and the error is attributable to the County, the County shall refund the amount of tax erroneously paid up to one (1) year from when the error was identified.

(Ord. No. 3074, § 1, 8-7-2018)

A.

It shall be the duty of the Treasurer-Tax Collector to collect the taxes, penalties, fees, and perform the duties of that Office as required by this Article.

B.

For purposes of administration and enforcement of this Article generally, the County Board of Supervisors may from time to time promulgate such administrative interpretations, rules, and procedures consistent with the purpose, intent, and express terms of this Article as that Board deems necessary to implement or clarify such provisions or aid in enforcement.

C.

With the approval of the Treasurer-Tax Collector, the Tax Administrator may take such administrative actions as needed to administer the tax, including but not limited to:

Provide to all cannabis business taxpayers forms for the reporting of the tax;

Provide information to any taxpayer concerning the provisions of this Article;

Prepare all necessary documentation in order to receive and record all taxes remitted to the County as provided in this Article;

Maintain records of taxpayer reports and taxes collected pursuant to this Article;

Subject to review and final approval by the Treasurer-Tax Collector, calculate any penalties and interest to taxpayers pursuant to this Article;

Subject to review and final approval by the Treasurer-Tax Collector, calculate the amounts owed to assist the Treasurer-Tax Collector in the enforcement of collection pursuant to this Article.

(Ord. No. 3074, § 1, 8-7-2018)

Any taxpayer aggrieved by any decision of the Treasurer-Tax Collector with respect to the amount of tax, interest, penalties and fees, if any, due under this Article may appeal to the Board of Supervisors by filing a notice of appeal with the Clerk of the Board within thirty (30) days of the serving or mailing of the determination of tax due. The Clerk of the Board, or his or her designee, shall fix a time and place for hearing such appeal, and the Clerk of the Board, or his or her designee, shall give notice in writing to such operator at the last known place of address. The finding of the Board of Supervisors shall be final and conclusive and shall be served upon the appellant in the manner prescribed by this Article for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of the notice.

(Ord. No. 3074, § 1, 8-7-2018)

Any taxes, penalties and/or fees required to be paid under the provisions of this Article shall be deemed a debt owed to the County. Any person owing money to the County under the provisions of this Article shall be liable in an action brought in the name of the County for the recovery of such debt. The provisions of this section shall not be deemed a limitation upon the right of the County 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 Article, the unfair business practices which may result from such failure, or the failure to comply with any of the provisions of this Article.

(Ord. No. 3074, § 1, 8-7-2018)

If a business subject to the tax is operating both within and outside the unincorporated area of the County, it is the intent of the County 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 unincorporated area of the County. 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. No. 3074, § 1, 8-7-2018)

This tax is intended to be applied in a manner consistent with the United States and California Constitutions and state law. None of the tax provided for by this Article 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 or state law. Any person who believes that the tax, as applied to him or her, is impermissible under applicable law, may take seek those remedies which are legally authorized.

(Ord. No. 3074, § 1, 8-7-2018)

A.

Power to Inspect. For the purpose of ascertaining the amount of cannabis business tax owed or verifying any representations made by any taxpayer to the County in support of his or her tax calculation, the Treasurer-Tax Collector shall have the power to inspect any location where commercial cannabis business operations occur and to audit and examine all books and records (including, but not limited to bookkeeping records, state and federal income tax returns, and other records relating to the gross receipts of the business) of persons engaged in cannabis businesses. In conducting such investigation, the Treasurer-Tax Collector shall have the power to inspect any equipment, such as computers or point of sale machines that may contain such records.

B.

It shall be the duty of every person liable for the collection and payment to the County of any tax imposed by this Article to keep and preserve, for a period of at least three (3) 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 County, which records the Tax Administrator or his/her designee shall have the right to inspect at all reasonable times.

(Ord. No. 3074, § 1, 8-7-2018)

Nothing contained in this Article 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 Article of this Code or any other ordinance or resolution of the County.

(Ord. No. 3074, § 1, 8-7-2018)

A.

The payment of a cannabis business tax required by this Article, and its acceptance by the County, 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 other applicable state laws.

B.

No tax paid under the provisions of this Article 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. No. 3074, § 1, 8-7-2018)

A.

In the event that there is a change in ownership of any cannabis business, the new owner is required to submit an updated registration form to the Tax Administrator.

B.

Unless otherwise provided by law, upon the sale of any cannabis business:

(1)

It is the joint and several liability of both the seller and buyer to remit any tax due up until the date of sale; and

(2)

A Certificate of Delinquent Cannabis Business Tax Lien may be filed against both the seller and/or buyer in an amount determined by the Treasurer-Tax Collector.

C.

Following any change of ownership, the new owner is subject to an audit by the Tax Administrator or his or her designee.

D.

Any owner of a cannabis business required to collect or pay the cannabis business tax may apply to the Treasurer-Tax Collector for and receive, within ninety (90) days of application, a Tax Clearance Certificate, provided that the taxes and any penalties are paid in full for the time period specified.

(Ord. No. 3074, § 1, 8-7-2018)

If the Treasurer-Tax Collector is not satisfied that any statement filed as required under the provisions of this Article 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 (3) 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 business, a deficiency determination may be made at any time within three (3) years thereafter 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 18-86 herein.

(Ord. No. 3074, § 1, 8-7-2018)

A.

Under any of the following circumstances, the Treasurer-Tax Collector may make and give notice of an assessment of the amount of tax owed by a person as defined in Section 18-64(U) herein at any time:

If the person has not filed a complete statement required under the provisions of this Article;

If the person has not paid the tax due under the provisions of this Article;

If the person has not, after demand by the Treasurer-Tax Collector, filed a corrected statement, or furnished to the Treasurer-Tax Collector adequate substantiation of the information contained in a statement already filed, or paid any additional amount of tax due under the provisions of this Article; or

If the Treasurer-Tax Collector determines that the nonpayment of any business tax due under this Article is due to fraud, a penalty of twenty-five percent (25%) of the amount of the tax shall be added thereto in addition to penalties and interest otherwise stated in this Article and any other penalties allowed by law.

B.

The notice of assessment shall separately set forth the amount of any tax known by the Treasurer-Tax Collector be due or estimated by the Treasurer-Tax Collector, after consideration of all information available concerning the business and activities of the person assessed, to be due under each applicable section of this Article and shall include the amount of any penalties or interest accrued on each amount to the date of the notice of assessment.

(Ord. No. 3074, § 1, 8-7-2018)

The notice of assessment shall be served upon the person 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 Treasurer-Tax Collector for the purpose of receiving notices provided under this Article or, should the person have no address registered with the Treasurer-Tax 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. No. 3074, § 1, 8-7-2018)

Within thirty (30) days after the date of service the person may request in writing to the Treasurer-Tax Collector for a hearing on the assessment. If request for a hearing before the County Board of Supervisors is not made within the time herein prescribed, the tax assessed by the Treasurer-Tax Collector shall become final and conclusive. Within thirty (30) days of the receipt of any such request for hearing, the Treasurer-Tax Collector shall cause the matter to be set for hearing before him or her no later than thirty (30) days after the receipt of the request, unless a later date is agreed to by the Treasurer-Tax Collector and the person requesting the hearing. Notice of such hearing shall be given by the Treasurer-Tax Collector to the person requesting such hearing not later than five (5) 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 the proper tax to be charged and shall give written notice to the person in the manner prescribed in Section 18-86 for giving notice of assessment.

(Ord. No. 3074, § 1, 8-7-2018)

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 Article or of any state law requiring the payment of all taxes.

(Ord. No. 3074, § 1, 8-7-2018)

Any person violating any of the provisions of this Article shall be guilty of a misdemeanor.

(Ord. No. 3074, § 1, 8-7-2018)

If any provision of this Article, or its application to any person or circumstance, is determined by a court of competent jurisdiction to be unlawful, unenforceable or otherwise void, that determination shall have no effect on any other provision of this Article or the application of this Article to any other person or circumstance and, to that end, the provisions hereof are severable.

(Ord. No. 3074, § 1, 8-7-2018)

All remedies and penalties prescribed by this Article or which are available under any other provision of the Lake County Code and any other provision of law or equity are cumulative. The use of one or more remedies by the County shall not bar the use of any other remedy for the purpose of enforcing the provisions of this Article.

(Ord. No. 3074, § 1, 8-7-2018)

This Article may be repealed or amended by the County Board of Supervisors without a vote of the people to the extent allowed by law. However, as required by Article XIII C of the California Constitution, voter approval is required for any amendment that would increase the rate of any tax levied pursuant to this Article. The people of the County of Lake affirm that the following actions shall not constitute an increase of the rate of a tax:

A.

The restoration of the rate of the tax to a rate that is no higher than that set by this Article, if the Board of Supervisors has acted to reduce the rate of the tax;

B.

An action that interprets or clarifies the methodology of the tax, or any definition applicable to the tax, so long as interpretation or clarification (even if contrary to some prior interpretation or clarification) is not inconsistent with the language of this Article; or

C.

The collection of the tax imposed by this Article even if the County had, for some period of time, failed to collect the tax.

(Ord. No. 3074, § 1, 8-7-2018)