§ 50A-9. Tax estimates rendered by treasurer-tax collector.

In the event that any person required to pay the gross receipts tax on cannabis operations under this chapter fails to file a report of the quarterly sales and gross receipts of cannabis or cannabis products as provided in section 50A-7, or that the information filed in such report is insufficient to enable the treasurer-tax collector to compute the gross receipts tax liability of such person, the treasurer-tax collector shall, by such method as he or she may deem appropriate, estimate the amount of the tax due from the person, along with any additional amounts due pursuant to section 50A-5. Notice thereof may be sent by the treasurer-tax collector to such person at his or her latest address as shown on the county's records.

Such person may within ten days after the serving or mailing of such notice make application in writing to the treasurer-tax collector for a hearing on the amount assessed. If application by such person for a hearing is not made within the time prescribed, the tax, interest, and additional amounts, if any, determined by the treasurer-tax collector shall become final and conclusive and immediately due and payable. If such application is made, the treasurer-tax collector shall give not less than five days written notice to such person to show cause at a time and place fixed in said notice why such amount specified therein should not be fixed for such tax, interest, and additional amounts. At such hearing, such person may appear and offer evidence why such specified tax, interest, and additional amounts should not be so fixed. After such hearing the treasurer-tax collector shall determine the proper tax to be remitted and shall thereafter give written notice to the person of such determination and the amount of such tax, interest and additional amounts, if any. The amount determined to be due shall be payable after fifteen days unless an appeal is taken as provided in section 50A-10.

(Ord. No. 5026, § 1, 2-13-2018)