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File Number: 16-685 <br />B.The books, records and accounts of any licensee may be inspected and audited by <br />the City. <br />C.Such an inspection and audit may be performed by the City’s finance director or his <br />designee, a qualified accountant, a city official selected by the finance director, or a <br />consultant selected by the finance director. <br />D.To facilitate such audits, the licensee must keep complete records of all transactions <br />related to the receipt or disbursement of funds arising out of or related to cannabis <br />business operations during the preceding three-year period. All such records must be <br />made available to the City for audit at the licensee’s place of doing business or such other <br />place that the City may designate during normal business hours after reasonable prior <br />notice. <br />E.Any failure or refusal of any licensee to make and file a declaration statement within <br />the required time period, or to pay such sums by way of taxes when the same are due <br />and payable in accordance with the provisions of this chapter, or to permit such <br />inspection of such books, records and accounts of such licensee will be and constitute full <br />and sufficient grounds for suspension or revocation of any special business license or <br />permit for operation of a cannabis business. <br />2-21-700 Notice not required by City. <br />The City is not required to send a delinquency or other notice or bill to any person subject <br />to the provisions of this chapter, and failure to send such notice or bill will not affect the <br />validity of any tax, interest or penalty due under the provisions of this chapter. <br />2-21-800 Tax deemed debt to City. <br />The amount of any tax, penalties and interest imposed by the provisions of this chapter will <br />be deemed a debt to the City, and any licensee carrying on any business without having <br />paid to the City the tax under this chapter will be liable to an action in the name <br />of the City in any court of competent jurisdiction for the amount of the tax, and penalties and <br />interest imposed on such business. <br />2-21-900 Deficiency determinations. <br />A.If the finance director is not satisfied that a declaration statement filed, as required under <br />the provisions of this chapter, is correct, or that the amount of tax is correctly computed, the <br />finance director may compute and determine the amount to be paid and make a deficiency <br />Page 5 City of San Leandro Printed on 12/13/2016