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the period prior to the sale, assignment or transfer as set forth in subsections <br />(d) and (e) below, and shall further certify in writing to the collector that the <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 commercial cannabis business <br />owner/operator upon the sale assignment or other transfer, or termination of <br />business for any reason shall on or before the last day of the month following the <br />Period, remittances made if any, and the balance of the business license tax due <br />if any, shall be remitted to the collector. <br />(C) Closeout audit. After filing the final return and remittina the balance due the <br />the owner/operator selling assigning or otherwise transferring or terminating their <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 />the amount of the net deficiency, plus applicable penalties interest charges fees <br />(d) Successor's duty to notify. If a commercial cannabis business owner/operator <br />any outstanding amount of business license tax liabilities the successor shall <br />Kol <br />75A-36 <br />