Sec. 34.65. - Enforcement.

(a)

The tax administrator shall enforce this article.

(b)

The tax administrator may audit and examine all business locations, books and records of cannabis businesses, including both state and federal income tax returns, California sales tax returns, California excise tax returns, or other evidence documenting the gross receipts of a cannabis business to ascertain any tax due under this article and to verify any returns or other information any person submits to the city under this article. If a cannabis business, after written demand by the tax administrator, refuses to make available for audit, examination or verification such locations, books, and records as the tax administrator requests, the tax administrator may, after full consideration of all such information as is available make an assessment of the tax or fee due and demand payment from the tax or fee-payer, together with any penalties and interest due for late payment. In the event that a dispute between a cannabis cultivator and the tax administrator arises relative to the value of cultivated product, fair market value shall be based on current values identified by cannabis benchmarks® or a similar pricing service as determined by the tax administrator.

(c)

The criminal conviction and punishment of any person for failure to pay a sum required under this article shall not excuse or exempt such person from any civil action for the debt. No civil action shall prevent a criminal prosecution for any violation of this article or of any state law requiring the payment of all taxes. No election of remedies shall apply to the enforcement of this article or any other provision of this Code and the city may pursue one (1) or more remedies in its discretion provided only that no double recovery shall be permitted.

(d)

Any person violating any of the provisions of this article or any regulation or rule adopted pursuant to it, or knowingly or intentionally misrepresenting any material fact to the city in procuring a certificate or

document from the city under this article, or shall be guilty of a misdemeanor unless the city attorney, in his or her discretion, elects to prosecute it as an infraction in the interests of justice.

(e)

In addition to the penalty imposed for a failure to timely pay any tax or fee imposed by this article, the city may enforce the violations of this article pursuant to the administrative remedies ordinance, sections 1.14 through 1.14.8 of this Code.

(Ord. No. 20-OR0502-1, § 1, 8-19-2020)