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Sec. 3.32.060. Books and records to be preserved. <br />A. Every retail marijuana cultivation facility shall keep at each <br />licensed place of business complete and accurate records for that place of <br />business, including itemized invoices of all retail marijuana grown, held, shipped, <br />or otherwise transported or sold to retail marijuana product manufacturing <br />facilities, retail marijuana stores, or other retail marijuana cultivation facilities. <br />B The records required by subsection A of this Section shall include <br />the names and addresses of retail marijuana product manufacturing facilities, retail <br />marijuana stores, or other retail marijuana cultivation facilities to which <br />unprocessed retail marijuana is sold or transferred, the inventory of all <br />unprocessed retail marijuana on hand, and other pertinent papers and documents <br />relating to the sale or transfer of unprocessed retail marijuana. <br />C A retail marijuana cultivation facility shall keep itemized invoices <br />of all unprocessed marijuana transferred to retail marijuana stores owned or <br />controlled by the owners of the retail marijuana cultivation facility <br />Sec. 3.32.070. Interest and penalties for failure to file tax return or pay tax. <br />Penalties and interest for failure of a person to collect the excise tax <br />imposed by this Chapter or to make a return and remit the correct amount of tax <br />required by this Chapter and the procedures for enforcing such penalties shall be <br />as set forth in Section 3.20 430 of this Code ("Penalties and interest for failure to <br />file tax return or pay tax.") <br />Sec. 3.32.080. Refunds. <br />Procedures for refunds for overpayment of excise taxes paid under this <br />Chapter are as set forth in Section 3.20 420 of this Code. <br />Sec. 3.32.090. Assessment and enforcement of tax liability; liens. <br />A. The procedure for assessment of excise taxes under this Chapter <br />shall be as set forth in Section 3.20 425 of this Code <br />B The excise tax imposed by this Chapter, together with all interest <br />and penalties pertaining thereto, is a first and prior lien on tangible personal <br />property in which the person responsible to collect and remit the tax has an <br />ownership interest, subject only to valid mortgages or other hens of record at the <br />time or and prior to the recording of a notice of lien as provided in Section <br />3.20 460 of this Code. <br />Ordinance No 1776 Series 2019 <br />Page 6 of 8 <br />