NS-2972 - Amending and Adding Certain Sections to Articles XIII, XII, and VII of Chapter 21 of Santa Ana Municipal Code Pertaining to Ownership Transfers, ...

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business license tax will be jeopardized by delay, including but not limited to indications that the person liable for the business license tax intends to take or is taking action to discontinue business activities in the City, dissipate or otherwise remove assets from the City, or sell, exchange, transfer, assign, or otherwise dispose of such person's business, personal or business income, or business property. The collector also may consider whether the person liable for the business license tax is or has been uncooperative or unresponsive in connection with any investigation, examination, audit, deficiency determination, assessment, or collection action or procedure undertaken by the collector. A jeopardy determination of business license tax, penalty, or interest, is immediately due and payable upon the service of the notice of jeopardy determination on the person determined to be liable therefor. Service of notice of a jeopardy determination shall be made by: (1) sending the notice initially by electronic mail to the depositing commercial cannabis business owner's/operator's electronic mail address of record as set out in the depositing commercial cannabis business owner's/operator's application for business license or most recent business license renewal affidavit or business license amendment statement; (2) placing the notice for delivery with an express carrier for next business day delivery, all delivery and tracking charges prepaid, addressed to the depositing commercial cannabis business owner/operator at their place of business; and/or (3) conspicuously posting said notice upon the premises of the commercial cannabis business. Service of notice of a jeopardy determination shall be deemed completed upon tracking confirmation of the delivery of said notice to the commercial cannabis business owner's/operator's place of business or on the date of the actual posting of said notice on the premises of the depositing commercial cannabis business owner/operator. Upon the business day next following the completion of service of notice of a jeopardy determination upon a depositing commercial cannabis business, the collector in his or her discretion may proceed with the application of the security deposit upon actual or estimated business license taxes due, including penalties, interest, charges, or service fees. (f) Refund or release of security deposit. In the case of the sale, assignment, or other transfer or termination of business by the depositor pursuant to section 21-141, the collector shall refund or release the security deposit amount required pursuant to this section, or in the event of prior application of the security deposit pursuant to subsection (c), any unapplied amount of such security deposit, upon depositor's presentation to the collector of a certificate of nonliability stating the nonliability of the depositor for payment of business license taxes as hereunder provided in section 21-141(f). (g) Deposit adjustment —effect. In the case of a determination by the collector that the amount of a previously posted commercial cannabis business owner's/operator's security deposit exceeds the requirements of this section, then the collector shall adjust the amount of the required security deposit. If the prior security deposit was posted on a cash basis, then the collector shall refund the excess amount. If the prior security deposit was posted on a non -cash basis, then an adjusted cash basis Ordinance No. NS-2972 Page 17 of 25