§ 35-11. Penalties and interest.

(a)

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

1.

A penalty equal to ten percent (10%) of the amount of the tax; and

2.

If the tax remains unpaid for a period exceeding one (1) calendar month beyond the due date, an additional penalty equal to ten percent (10%) of the amount of the tax.

3.

Interest shall be applied at the rate of one and one-half percent (1.5%) per month on the first day of the month for the full month, and will continue to accrue monthly on the tax until the balance is paid in full.

(b)

Whenever a check or electronic payment is submitted in payment of a commercial 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 the return check fee, penalties and interest as provided for in this section, and any other amount allowed under state law.

(c)

The cannabis business tax due shall be that amount due and payable from the first date on which the person was engaged in cannabis business in the unincorporated area of the county, together with applicable penalties and interest calculated in accordance with subsection (a) above.

(d)

Any person whose cannabis business tax is delinquent by at least sixty (60) calendar days may be subject to revocation of the county permit associated with the subject cannabis business.

(e)

The treasurer-tax collector is authorized to make an assessment in the manner provided for in Sections 35-25 and 35-26 of the anticipated tax liability for up to the following four (4) quarters, or, if for outdoor commercial cannabis cultivation, for the following two installments, if any person has failed to file one (1) or more returns or payments, or who has filed one (1) or more delinquent returns or payments, in any twelve-month period, without curing the failure or delinquency within 60 days of the original due date after written notice from the treasurer-tax collector of the failure or delinquency. Failure to remit the anticipated tax within sixty (60) days of the notice of assessment shall be grounds for revocation of the county permit associated with the subject cannabis business.

(Ord. No. 6241 , § II(C), 8-28-2018; Ord. No. 6188 , § 11, 12-13-2016)