§ 7-1426. RELIEF FROM TAXES—DISASTER RELIEF.

(a)

If a business is unable to comply with any tax requirement due to a disaster, the business may notify the Controller of this inability to comply and request relief from the tax requirement;

(b)

The Controller, in his or her sole discretion, may provide relief from the cannabis business license tax requirement for businesses whose operations have been impacted by a disaster of such tax liability does not exceed five thousand ($5,000) dollars. If such tax liability is five thousand dollars and one cent ($5,000.01) dollars or more, then such relief shall only be approved by the City Manager;

(c)

Temporary relief from the Cannabis Business License Tax may be relieved for a reasonable amount of time as determined by the Controller or City Manager in order to allow the Cannabis Business time to recover from the disaster;

(d)

The Controller or City Manager may require that certain conditions be followed in order for a Cannabis Business to receive temporary relief from the Cannabis Business License Tax requirement;

(e)

A Cannabis Business shall not be subject to an enforcement action for a violation of a Cannabis Business requirement in which the licensee has received temporary relief from the Controller or City Manager;

(f)

For purposes of this section, "disaster" means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.

(1)

The Cannabis Business must notify the Controller in writing a request for temporary relief from imposition of the tax requirement pursuant to subsection (a) of this Section of such disaster clearly indicates why relief is requested from, the time period for which the relief is requested, and the reasons relief is needed for the specified amount of time;

(2)

The Cannabis Business agrees to grant the Controller access to the location where the Cannabis Business has been impacted due to a disaster.

(Added Res. No. 2018-134, § 2, eff. 6-19-18).