Whenever the amount of any cannabis business tax, delinquency amount or interest has
been overpaid, paid more than once, or has been erroneously collected or received
by the county under this chapter, it may be refunded to the claimant who paid the
tax provided that a written claim for refund is filed with the treasurer-tax collector
within one year of the date the tax was originally due and payable.
(b)
The treasurer-tax collector shall have the right to examine and audit all the books
and business records of the claimant in order to determine the eligibility of the
claimant to the claimed refund. No claim for refund shall be allowed if the claimant
refuses to allow such examination of the claimant's books and business records after
request by the treasurer-tax collector to do so. The treasurer-tax collector may collect
a fee adopted by the board of supervisors to pay for the cost of examination and audit
should the books and records be provided in a form insufficient to allow the treasurer-tax
collector to make a determination on the claim for refund.
(c)
In the event that the cannabis operations tax was erroneously paid and the error is
attributable to the county, the county shall refund the amount of tax erroneously
paid up to one year from when the error was identified.
(d)
No refund of any tax collected pursuant to this chapter shall be made because of the
discontinuation, dissolution, or other termination of a business or operation.
(Ord. No. 5026, § 1, 2-13-2018)
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