A. Each Cannabis Business owing tax under this chapter shall provide a tax return to the City Manager within 30 days following the last day of each month, stating the tax owed for that month, and the basis of its calculation. The taxpayer shall remit the tax owed to the City Manager when the return is due whether or not a return is filed as required.

B. The tax for Commercial Cannabis Cultivation imposed by this chapter shall be paid, in arrears, on a quarterly basis. The tax due for each calendar quarter shall be based on the square footage of the business’s Canopy space during the quarter and the rate shall be 25 percent of the applicable annual rate.

C. All tax returns shall be completed on forms provided by the City Manager.

D. Tax returns and payments for all outstanding taxes, fees, penalties and interest owed the City are immediately due upon cessation of business for any reason.

E. Whenever any payment, statement, report, request or other communication is received by the City Manager after the time prescribed by this chapter for its receipt, but is in an envelope postmarked on or before the date prescribed by this section for its receipt, the City Manager shall regard such payment, statement, report, request, or other communication as timely. If the due date falls on Saturday, Sunday, or another day when the City is not open for business, the due date shall be the last earlier business day on which City Hall is open to the public.

F. Unless otherwise specifically provided by this chapter, the taxes imposed by this chapter shall be deemed delinquent if not paid on or before the due date specified in subsection (A) of this section.

G. The City Manager may, but need not, send a delinquency or other notice or bill to any Person subject to a tax or fee imposed by this chapter and failure to send such notice or bill shall not affect the validity of any tax, fee, interest or penalty due under this chapter. (Ord. 3434 § 1, 2018).