Laserfiche WebLink
<br />The payment of the two thousand dollars minimum basic rate gross receipts tax <br />required annually for each separate branch location or separate property location of the <br />business in accordance subsection B.3., shall be made annually prior to the beginning <br />of the fiscal year beginning April first of the current year and expiring on the thirty-first <br />day of March of the following year. In the case of a new Collective/Cooperative the <br />minimum basic rate gross receipts tax shall be paid in advance prior to any new <br />business activity being undertaken. Every new licensee shall pay in advance an <br />amount equal to one-quarter (¼) of the annual minimum basic rate gross receipts tax, <br />for each quarter and fraction of a quarter remaining during the period for which the new <br />license is issued. <br />(g) Delinquent date-Penalty. <br />Any individual or entity who fails to pay the taxes required by this article when <br />due shall be subject to penalties and interest to as set forth in accordance with this <br />Chapter. The collector is not required to send a delinquency or other notice or bill to <br />any person subject to the provisions of this Chapter and failure to send such notice or <br />bill shall not affect the validity of any tax or penalty due under the provisions of this <br />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 <br />acceptance by the City, shall not entitle any person to carry on any <br />Collective/Cooperative unless the person has complied with all of the <br />requirements of this Code and all other applicable laws, nor to carry on any <br />Collective/Cooperative in any building or on any premises in the event that such <br />building or premises are situated in a zone or locality in which the conduct of <br />such Collective/Cooperative is in violation of any law. <br /> (2) No tax paid under the provisions of this article shall be construed as <br />authorizing 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 the city. <br />Nothing in this article implies or authorizes that any activity connected with the <br />distribution or possession of marijuana is legal unless otherwise authorized and allowed <br />by California and federal law. Nothing in this section shall be applied or construed as <br />authorizing the sale of marijuana. <br />(i) Business license tax certificate - Required. <br />There are imposed upon all persons engaged in transacting and carrying on any <br />Collective/Cooperative business activities in the city taxes in the amounts prescribed in <br />this article. It shall be unlawful for any person, either for him or herself or for any other <br />person, to commence, transact or carry on any business in the city without first having <br />procured a business license from the city under this Chapter and having paid the taxes <br />set forth in this article, and without complying with any and all applicable provisions <br />15 <br /> <br /> <br />