NS-2864 - CITY MMD - Laserfiche WebLink

Home Browse Search

day of March of the following - year. In the case of a new Collective /Cooperative the minimum basic rate gross receipts tax shall be paid in advance prior to any new business activity being undertaken. Every new licensee shall pay in advance an amount equal to one - quarter (' /) of the annual minimum basic rate gross receipts tax, for each quarter and fraction of a quarter remaining during the period for which the new license is issued. (g) Delinquent date - Penalty. Any individual or entity who fails to pay the taxes required by this article when due shall be subject to penalties and interest as set forth in accordance with this Chapter. The collector is not required to send a delinquency or other notice or bill to any person subject to the provisions of this Chapter and failure to send such notice or bill shall not affect the validity of any tax or penalty due under the provisions of this Chapter. (h) Payment of tax does not authorize unlawful business. (1) The payment of a business tax required by this article, and its acceptance by the City, shall not entitle any person to carry on any Collective /Cooperative unless the person has complied with all of the requirements of this Code and all other applicable laws, nor to carry on any Collective /Cooperative in any building or on any premises in the event that such building or premises are situated in a zone or locality in which the conduct of such Collective /Cooperative is in violation of any law. (2) No tax paid under the provisions of this article shall be construed as authorizing the conduct or continuance of any illegal or unlawful business, or any legal business in an illegal manner, or any business in violation of any ordinance of the City. Nothing in this article implies or authorizes that any activity connected with the distribution or possession of marijuana is legal unless otherwise authorized and allowed by California and federal law. Nothing in this section shall be applied or construed as authorizing the sale of marijuana. (i) Business license tax certificate - Required. There are imposed upon all persons engaged in transacting and carrying on any Collective /Cooperative business activity in the City taxes in the amounts prescribed in this article. It shall be unlawful for any person, either for him or herself or for any other person, to commence, transact or carry on any business in the City without first having procured a business license from the City under this Chapter and having paid the taxes set forth in this article, and without complying with any and all applicable provisions contained in this Chapter. The carrying on of any Collective /Cooperative without complying with all the provisions of this article shall constitute a separate violation of this Chapter for each and every day that such Collective /Cooperative is so carried on. (j) Classification of business license assessment type — term and renewal. Ordinance No. NS -2864 Page 16 of 19