§ 64-16.608. Administration by the treasurer-tax collector.

(a)

A commercial cannabis activity shall, before beginning operations, register with the treasurer-tax collector, and provide information regarding the commercial cannabis activity as required by the treasurer-tax collector, including:

(1)

The name and address for the commercial cannabis activity;

(2)

A description of the type of commercial cannabis activity to be conducted;

(3)

The name and telephone number of an individual with responsibility for reporting information to governmental authorities for the commercial cannabis activity; and

(4)

Copies of all permits issued by the county and the state. If any of the foregoing information changes, the commercial cannabis activity shall promptly notify the treasurer-tax collector of the changes.

(b)

The treasurer-tax collector may from time to time promulgate administrative rules and procedures necessary to implement this chapter or aid in its enforcement, including procedures for tax apportionment pursuant to Section 64-16.616 and creating and providing forms for reporting the cannabis business tax.

(c)

The treasurer-tax collector may take any administrative actions needed to administer and collect the cannabis business tax, including but not limited to:

(1)

Determining the amount of cannabis business taxes owed by commercial cannabis activities;

(2)

Receiving all cannabis business taxes remitted to the county;

(3)

Determining penalties and interest for delinquent cannabis business taxes;

(4)

Maintaining records of cannabis business tax returns and taxes collected;

(5)

Verifying or determining the square footage of canopy space; and

(6)

Determining which products constitute cannabis products.

(Ord. No. 2018-22, § I, 11-6-18)