Sec. 35-16. - Administration of the tax.

(a)

It shall be the duty of the treasurer-tax collector 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 treasurer-tax collector may from time to time promulgate such administrative 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 treasurer-tax collector may take such administrative actions as needed to administer the tax, including but not limited to:

(1)

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

(2)

Increase tax rates in accordance with this chapter;

(3)

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

(4)

Receive and record all taxes remitted to the county as provided in this chapter;

(5)

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

(6)

Assess penalties and interest to taxpayers pursuant to this chapter;

(7)

Determine amounts owed and enforce collection pursuant to this chapter.

(Ord. No. 6188, § 16, 12-13-2016)