§ 64-16.616. Apportionment, compliance with law, fees.

(a)

If a commercial cannabis activity operates both within and outside the unincorporated area of the county, it is the intent of the county to apply this chapter so that the tax fairly reflects the proportion of the activity actually carried on in the unincorporated area of the county. For purposes of apportionment as may be required by law, the treasurer-tax collector may promulgate administrative procedures for apportionment in accordance with state law and is authorized to obtain any necessary information from the commercial cannabis activity for this purpose, including financial records pertaining to activities outside the unincorporated area of the county.

(b)

It is the intent of the county to apply this chapter in a manner consistent with the United States and California Constitutions and state law. The tax authorized by this chapter will not be applied in a manner that causes an undue burden upon interstate commerce, a violation of the equal protection or due process clauses of the United States or California Constitution, or a violation of any other provision of state law.

(c)

Nothing in this chapter shall be deemed to repeal, amend, be in lieu of, replace, or in any way affect any requirements for any permit or license required under any other provision of this Code or state law. Nothing contained in this chapter shall be deemed to affect any tax, interest, penalty, fee, or other charge imposed under any other provision of this Code or state law.

(d)

Payment of the tax authorized by this chapter, and the county's acceptance of the tax, does not entitle a person to conduct a commercial cannabis activity unless that person has complied with all requirements of this Code and applicable state law. Payment of the tax authorized by this chapter, and the county's acceptance of the tax, does not authorize the conduct or continuance of any illegal or unlawful activities.

(e)

Fees charged by the treasurer-tax collector will be in accordance with a fee schedule adopted by the board of supervisors.

(Ord. No. 2018-22, § I, 11-6-18)