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File Number: 16-685 <br />subsequently increasing the tax rate for cannabis business to the maximum rate specified <br />in this section. <br />2-21-450 Declaration statement required. A. At the time of payment of the taxes <br />imposed by this chapter, each cannabis business licensee must file with the City <br />finance department a statement, under oath, showing the true and correct amount of <br />annual gross receipts derived from the cannabis business allowed by the special <br />permit or license issued to the licensee. A signed declaration must be attached to the <br />statement included therein, which will be in substantially the same form as: “I hereby <br />declare under penalty of perjury that the foregoing is true and correct.” The City has <br />the right to audit the matters reported in the statement to determine the accuracy of <br />the figures contained therein. <br />2-21-500 Payment - Timing. <br />A.All taxes imposed by this chapter on a cannabis business whether it is a nonprofit <br />organization or a for-profit business must be paid to the City’s finance department on or <br />before the fifteenth day after the close of the month for which the tax is due. Licensees or <br />operators of cannabis businesses must file a monthly report with the City, even if there are <br />no taxes currently due. The report will show the annual gross receipts to date as of the <br />close of the prior month and will be used to calculate the amount of tax due. Payment will <br />accompany the form. The form will be provided by the City and the City may revise the <br />report without advance notice from time to time. Payment of taxes imposed by this chapter <br />must be in the correct amount of taxes due and owing. Such sums correctly reflecting <br />taxes will be accepted by the City, subject, however, to the City’s right to conduct an audit. <br />B.If any licensee or operator of a cannabis business is liable for any amount of tax, interest <br />or penalty under this chapter, and he or she sells or otherwise disposes of the business, his <br />or her successors or assigns must withhold from the purchase price a sum sufficient to <br />cover such amount until the former licensee or operator produces from the City either a <br />receipt reflecting full payment or a certificate stating that no amount is due. <br />C.If the purchaser of a cannabis business fails to withhold a sum from the purchase price <br />as required in subsection (B) of this section, he/she will be personally liable for the payment <br />of the amount required to be withheld by him to the extent of the purchase price. <br />2-21-600 Audit of declaration statement and payment. <br />A.The City has the right to audit the matters referred to in the declaration statement, <br />and to determine the correctness of the figures set forth in such statement, and the <br />amount payable to the City. <br />Page 4 City of San Leandro Printed on 12/13/2016