(a)
Every person required to pay the cannabis operations tax under this chapter shall
file with the treasurer-tax collector a report, upon a form provided by the treasurer-tax
collector, which report must be received in the office of the treasurer-tax collector
on or before 5:00 p.m. on the last day of January, April, July and October, setting
forth such information as the treasurer-tax collector shall require, including, but
not limited to, the following:
1.
The name, state and local license numbers and premise address or other identification
of all cannabis operations located in the unincorporated area of the county and operated
during the previous three months; and
2.
The number of units of cannabis or cannabis products sold or transferred; and
3.
The total gross receipts of the cannabis operation; and
4.
The computation of the amount of the gross receipts tax for each such operation due
the county.
(b)
At the time of filing the report such person shall also pay to the treasurer-tax collector
any gross receipts tax which may be shown to be due. The report must be signed by
the person required to pay the gross receipts tax or by a managing officer or agent,
with the legal authority to bind the cannabis operation, thereof and shall include
a declaration substantially as follows:
"I declare under penalty of perjury that I am authorized to make and file the foregoing
statement, and that to the best of my knowledge and belief it is a true, correct,
and complete statement made in good faith for the period stated."
(c)
The report required by this section shall not be conclusive against the county as
to the information set forth therein, nor shall the filing of a report preclude the
county from collecting by appropriate action any additional tax that is later determined
to be due and payable.
(d)
Tax statements and payments for all outstanding taxes owed the county are immediately
due to the treasurer-tax collector upon cessation of business for any reason.
(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 ensure 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 other administrative actions as needed
to facilitate collection of the tax.
