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Sale, assignment. or transfer of business. A medicinal cannabis retail <br />assignee, transferee, or other successor in interest (hereinafter collectively <br />referred to as successor) unless the decision to sell, assign, or otherwise <br />transfer their business was made within less than a ninety (90) day period <br />prior to the sale, assignment, or transfer, in which case the transferor shall <br />then immediately notify the successor of the successor's responsibility for <br />unpaid business license taxes, including penalties, interest, charges, fees, or <br />successor was notified of the requirements of this Article regarding their <br />responsibility for unpaid business license tax liabilities. <br />(b) Remitting and reporting requirements. Each medicinal cannabis retail business <br />sale, assignment, transfer, or termination of business, file a final return to the <br />if any, shall be remitted to the collector. <br />(c) Closeout audit. After filing the final return and remitting the balance due, the <br />medicinal cannabis retail business owner/operator shall make its records of <br />closeout audit shall be made solely at the discretion of the collector. If, upon <br />closeout audit, or by means of other information available to them, the collector <br />determines that the owner/operator selling, assigning, or otherwise transferring, or <br />terminating their business is found to have satisfied all business license tax <br />liabilities, the collector shall issue to such business owner/operator a certificate of <br />nonliability. <br />If, upon closeout audit, or by means of other information available to them, the <br />collector determines that the owner/operator selling, assigning, or otherwise <br />or costs. Upon such owner's/operator's remittance of all business license tax <br />liabilities owing, the collector shall issue a certificate of nonliability. <br />75F-10 <br />