§ 8-2.1123. Tax Deemed Debt to City.  


Latest version.
  • The amount of any tax, penalties and interest imposed by the provisions of this article shall be deemed a debt to the City and any person carrying on any cannabis business without first having paid such tax shall be jointly and severally liable to the City in an action in the name of the City in any court of competent jurisdiction for the amount of the applicable tax, penalties, and interest imposed on such business and for attorneys' fees in the enforcement of this article. The City may collect amounts owed through any legal means, such as special assessments, real property liens, personal property liens, attachments, charging orders, garnishments, Franchise Tax Board Intercepts, and seizures of business property.

(Ord. No. 3672-C.S., § 2, effective 11-28-17)