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File Number: 16-685 <br />determination upon the basis of the facts contained in the declaration statement or upon <br />the basis of any information in the City’s possession or that may come into the City’s <br />possession. <br />B.The City may make more than one deficiency determination of the amount of tax due for <br />a period or periods. <br />C.In the case of a cannabis business which is discontinued, dissolved or otherwise <br />terminated, a deficiency determination may be made at any time within three years <br />thereafter as to any liability arising from engaging in such business whether or not a <br />deficiency determination is issued prior to the date the tax would otherwise be due. <br />D.Whenever a deficiency determination is made, the City will provide 15 calendar days’ <br />notice to the licensee. <br />2-21-1000 Tax assessment - Nonpayment - Fraud. <br />A.Under any of the following circumstances, the finance director may make and give <br />notice of an assessment of the amount of tax owed by a cannabis business under this <br />chapter: <br />1.If the licensee has not filed any declaration statement required under the <br />provisions of this chapter; <br />2.If the licensee has not paid any tax due under the provisions of this <br />chapter; <br />3.If the licensee has not, after demand by the finance director, filed a <br />corrected declaration statement or furnished to the finance director <br />adequate substantiation of the information contained in a statement of <br />revenue already filed, or paid any additional amount of tax due under the <br />provisions of this chapter. <br />B.The notice of assessment will separately set forth the amount of any tax known or <br />estimated by the finance director to be due, after full consideration of all information within <br />his or her knowledge concerning the cannabis business activities of the person or licensee <br />assessed and will include the amount of any penalties, costs or interest accrued on each <br />amount to the date of the notice of assessment. <br />Page 6 City of San Leandro Printed on 12/13/2016