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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 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 <br />legal business in an illegal manner, or any business in violation of any ordinance <br />of the City. Nothing in this article implies or authorizes that any activity <br />connected with the distribution or possession of marijuana is legal unless <br />otherwise authorized and allowed by California and federal law. Nothing in this <br />section shall be applied or construed as 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 activity 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 />contained in this Chapter. The carrying on of any Collective/Cooperative without <br />complying with all the provisions of this article shall constitute a separate violation of this <br />Chapter for each and every day that such Collective/Cooperative is so carried on. <br />(j) Classification of business license assessment type – term and renewal. <br />16 <br /> <br /> <br />