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Ordinance No. NS-XXX <br />Page 53 of 66 <br /> <br /> <br />The payment of the two thousand dollars ($2,000.00) minimum basic rate gross <br />receipts tax required annually for each separate branch location or separate property <br />location of the business in accordance subsection (b)(3), shall be made annually prior <br />to the beginning of the fiscal year beginning April first of the current year and expiring <br />on the 31st day of March of the following year. In the case of a new <br />collective/cooperative the minimum basic rate gross receipts tax shall be paid in <br />advance prior to any new business activity being undertaken. Every new licensee shall <br />pay in advance an amount equal to one-quarter (¼) of the annual minimum basic rate <br />gross receipts tax, for each quarter and fraction of a quarter remaining during the <br />period for which the new license is issued. <br />(g) Delinquent date—Penalty. Any individual or entity who fails to pay the taxes required <br />by this article when due shall be subject to penalties and interest as set forth in <br />accordance with this chapter. The collector is not required to send a delinquency or <br />other notice or bill to any person subject to the provisions of this chapter and failure to <br />send such notice or bill shall not affect the validity of any tax or penalty due under the <br />provisions of this chapter. <br />(h) Payment of tax does not authorize unlawful business. <br />(1) The payment of a business tax required by this article, and its acceptance by <br />the city, shall not entitle any person to carry on any collective/cooperative <br />unless the person has complied with all of the requirements of this Code and <br />all other applicable laws, nor to carry on any collective/cooperative in any <br />building or on any premises in the event that such building or premises are <br />situated in a zone or locality in which the conduct of such collective/cooperative <br />is in violation of any law. <br />(2) No tax paid under the provisions of this article shall be construed as authorizing <br />the conduct or continuance of any illegal or unlawful business, or any legal <br />business in an illegal manner, or any business in violation of any ordinance of <br />the city. Nothing in this article implies or authorizes that any activity connected <br />with the distribution or possession of marijuana is legal unless otherwise <br />authorized and allowed by California and federal law. Nothing in this section <br />shall be applied or construed as authorizing the sale of marijuana. <br />(i) Business license tax certificate—Required. There are imposed upon all persons <br />engaged in transacting and carrying on any collective/cooperative business activity in <br />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 from <br />the city under this chapter and having paid the taxes set forth in this article, and without <br />complying with any and all applicable provisions contained in this chapter. The <br />carrying on of any collective/cooperative without complying with all the provisions of