In the event that there is a change of ownership of any cannabis business, the new
owner is required to notify the treasurer-tax collector on any form required by the
treasurer-tax collector.
(b)
Unless otherwise provided by law, upon the sale of any cannabis business:
1.
It is the joint and several liability of both the seller and buyer to remit any tax
due. This includes all taxes accrued and payable up until the date of sale; and
2.
Any certificate of delinquent cannabis operations tax lien may be filed against both
the seller and/or buyer in an amount determined by the treasurer-tax collector.
(c)
Following any change of ownership, the cannabis business or operation may be subject
to an audit by the treasurer-tax collector or his or her designee.
(Ord. No. 5026, § 1, 2-13-2018)
var val = document.getElementById('citecontent').innerHTML;
art.dialog.defaults.title = window.location.href;
art.dialog.data('cite', val);
art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');