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NS-2962
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NS-2962
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Last modified
8/11/2020 12:13:54 PM
Creation date
12/17/2018 10:43:39 AM
Metadata
Fields
Template:
City Clerk
Doc Type
Ordinance
Doc #
NS-2962
Date
11/6/2018
Destruction Year
P
Document Relationships
2019-068 - Reducing the Commercial Cannabis Gross Receipts Tax
(Amended By)
Path:
\Resolutions\CITY COUNCIL\2011 -\2019
NS-2941
(Attachment)
Path:
\Ordinances\2011 - 2020 (NS-2813 - NS-3000)\2018 (NS-2935 - NS-2962)
NS-2942
(Amends)
Path:
\Ordinances\2011 - 2020 (NS-2813 - NS-3000)\2018 (NS-2935 - NS-2962)
NS-2944
(Attachment)
Path:
\Ordinances\2011 - 2020 (NS-2813 - NS-3000)\2018 (NS-2935 - NS-2962)
NS-2972
(Amended By)
Path:
\Ordinances\2011 - 2020 (NS-2813 - NS-3000)\2019 (NS-2963 - NS-2978
NS-2973
(Amended By)
Path:
\Ordinances\2011 - 2020 (NS-2813 - NS-3000)\2019 (NS-2963 - NS-2978
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in the city taxes in the amounts prescribed in this article. It shall be unlawful for any <br />person, either for him or herself or for any other person, to commence, transact or <br />carry on any business in the city without first having procured a business license <br />from the city under this chapter and having paid the taxes set forth in this article, and <br />without complying with any and all applicable provisions contained in this chapter. <br />The carrying on of any commercial cannabis business activity without complying with <br />all the provisions of this article shall constitute a separate violation of this chapter for <br />each and every day that such commercial cannabis activity is so carried on. <br />(q) Classification of business license assessment type—Term and renewal. The <br />business license issued to commercial cannabis businesses shall be classed as a <br />gross receipts assessment type, issued for the same term of license as set forth in <br />subsection 21-71(c) of this chapter and shall be subject to renewal in accordance <br />with sections 21-72(c), 21-73(c), and 21-77. <br />(r) Operative date. Upon the approval by the majority of the voters of the city at the <br />November 6, 2018 general election, the taxes imposed by this article shall become <br />operative and shall be applied by the collector upon all commercial cannabis <br />businesses. <br />Sec. 21-134, Payment of tax does not authorize unlawful business. <br />(a) The payment of a business tax required by this article, and its acceptance by the <br />city, shall not entitle any person to carry on any commercial cannabis business <br />unless the person has complied with all of the requirements of this code and all other <br />applicable laws, nor to carry on any commercial cannabis business in any building <br />or on any premises in the event that such building or premises are situated in a zone <br />or locality in which the conduct of such commercial cannabis business is in violation <br />of any law. <br />(b) No tax paid under the provisions of this article shall be construed as authorizing the <br />conduct or continuance of any illegal or unlawful business, or any legal business in <br />an illegal manner, or any business in violation of any ordinance of the city, state or <br />federal law. <br />Sec. 21-135. Single property location; multiple state licenses; separate city business <br />licenses. <br />Sections 21-7, 21-8, and 21-9 of this chapter notwithstanding, separate city business <br />licenses, issuable to commercial cannabis businesses pursuant to this article, shall be <br />required for each separate type of commercial cannabis business activity transacted and <br />carried on at a single city property location for which a commercial cannabis business <br />may seek licensure by the state, orfor which a state license has been approved or issued. <br />Sec. 21-136. Security for collection of commercial cannabis business' business license <br />tax. <br />To ensure compliance with business license tax payment requirements established <br />pursuant to this article, the collector shall require, beginning on the operative date of this <br />article, that each commercial cannabis business owner (including but not limited to each <br />transferee, assignee, or purchaser of a commercial cannabis business subject to the <br />Ordinance No. NS -2962 <br />Page 10 of 12 <br />
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