Ordinance 2019-1776 - Laserfiche WebLink

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collect the tax, report such taxes collected on forms prescribed by the Finance Director, remit such taxes to the City on or before the twentieth (20th) day of the month for the preceding month under report, and file such returns as provided in Section 3.20 406 of this Code. Any due date, payment date, or deadline for paying tax due, providing information, or taking other action that falls on a Saturday, Sunday, or legal holiday recognized by either the federal government or State of Colorado shall be extended to the first business day following such weekend or holiday B Date of payment shall be evidenced by the postmark date if mailed or by the date the City receives confirmation that the funds have been received through ACH payment; otherwise, date of payment shall be evidenced by the date on the receipt issued by the City cashier For good cause shown, and upon written request of the excise taxpayer, the Finance Director may extend the time for making returns and paying tax due. The request must be received by the Finance Director no later than two (2) days prior to the date the return is due. The Finance Director may also, upon advance written request of the excise taxpayer and in the Finance Director's sole discretion, authorize the fihng of returns and payment of taxes at such intervals as will better accommodate the convenience of the taxpayer The Finance Director may grant such request if it is determined, in the Finance Director's sole discretion, that the collection of the tax will not be jeopardized, that the realization of amounts owed will not be delayed, and that administrative hardship to the City will not be caused by reason of the granting of such request. Authorization for such alternate method of reporting may be revoked by the Finance Director if the taxpayer becomes delinquent or if the Finance Director otherwise determines in the Finance Director's sole discretion that such alternative method will jeopardize collection of the tax, result in delay of amounts owed, or otherwise cause admimstrative hardship to the City Immediately following notice of such revocation, the taxpayer shall file returns and pay tax as otherwise required by this Chapter C The excise tax license issued pursuant to Section 3.20 402 of this Code shall be valid so long as the business remains in continuous operation and the business holds a valid optional premises cultivation license or retail marijuana cultivation facility license from the City Such license may be revoked as provided in Section 3.20 402 and is subject to all other conditions and requirements of Section 3.20 402. Requirements with regard to acquisition, inception, and cessation of a marijuana cultivation facility shall be as set forth in Section 3.20 410 of this Code. D An excise taxpayer engaged in business at two or more locations within the City may file one return for all such locations, when accompanied by a supplemental schedule showing the gross sales of unprocessed marijuana at each location and the excise tax due for each location. Ordinance No 1776 Series 2019 Page 5 of 8