Sec. 35-6. - 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 installments as follows:

(a)

Each person owing a commercial cannabis business tax other than on outdoor commercial cannabis cultivation, 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 on the form prescribed by the treasurer-tax collector and remit 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.

(1)

For outdoor commercial cannabis cultivation, the taxes owed are due and payable in two (2) installments, the due dates of which are to be prescribed by the treasurer-tax collector. Each person owing a commercial cannabis business tax on outdoor commercial cannabis cultivation shall, on or before the due dates prescribed and published by the treasurer-tax collector, prepare and submit a tax statement on the form prescribed by the treasurer-tax collector and remit to the treasurer-tax collector the tax due. The taxpayer may at any time pay the tax due for the entire fiscal year. Each outdoor commercial cannabis cultivation business shall pay on or before the due date prescribed and published by the treasurer-tax collector.

(b)

If the commercial cannabis business tax is owed on commercial cannabis cultivation, and the board has specified that the square footage basis shall apply, the square footage tax due shall be paid based on the square footage of cultivation authorized by the county permit. Alternatively, a cultivation area (cannabis canopy) verification form may be submitted to the treasurer-tax collector that verifies a square footage cultivation amount different than that authorized by the county permit, and the tax due shall be based on that verified square footage amount. It shall be the responsibility of the operator to timely request a cannabis canopy verification from the Department of Agriculture, Weights & Measures (AWM) prior to harvest and to provide evidence substantiating the change in square footage due to square footage utilized and/or crop loss. The decision to verify the square footage of cultivation as an amount different than that authorized by the county permit shall be made at the sole discretion of AWM and such verification shall be final and conclusive. A fee may be adopted by the board of supervisors and collected by AWM to pay for the cost of a cultivation area verification to adjust the verified square footage.

(c)

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

(d)

The treasurer-tax collector may, as part of administering the tax and in his or her discretion, accept as complete any payment that is within ten dollars ($10.00) of the amount due and owing at the time of payment without further action to collect the remainder due or refund the amount overpaid absent a request for refund as provided in this chapter. Nothing in this section shall be construed as releasing any person from the payment of any money which is due and owing to the county.

(e)

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

(f)

The treasurer-tax collector 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. 6433, § II, 5-23-2023; Ord. No. 6374, § II, 4-19-2022; Ord. No. 6241, § II(B), 8-28-2018; Ord. No. 6203, § II, 6-13-2017; Ord. No. 6188, § 6, 12-13-2016)