Del Norte County Code
3 - Revenue and Finance
09 - Del Norte Cannabis Tax Ordinance
70 - Penalties and Interest
A. Original Delinquency: Any person who fails to remit any tax imposed by this chapter within the time required shall pay a penalty of ten percent of the amount of the tax in addition to the amount of the tax.
B. Continued Delinquency: Any person who fails to remit any delinquent remittance on or before a period of thirty days following the date on which the remittance first became delinquent shall pay a second delinquency penalty of ten percent of the amount of the tax in addition to the amount of the tax and the ten percent penalty first imposed.
C. Interest: In addition to the penalties imposed, any person who fails to remit any tax imposed by this chapter shall pay interest at the rate of one-half of one percent per month or fraction thereof on the amount of the tax, exclusive of penalties, from the date on which the remittance first became delinquent until paid.
D. Penalties Merged With Tax: Every penalty imposed and such interest as accrues under the provisions of this section shall become a part of the tax herein required to be paid.
E. Lien: The tax collector is authorized to record a Certificate of Delinquency of Cannabis Tax with the Del Norte County Recorder against any person who fails to remit taxes, penalties or interest due under this article within the times required. The Certificate of Delinquency shall be filed within three years after the tax becomes due. From the time of recording the Certificate of Delinquency, the amount required to be paid, together with penalties and interest, constitutes a lien upon all property owned by the person in the county in which it is recorded. The lien has the force, effect, and priority of a judgement lien and shall continue for ten years from the filing of the Certificate of Delinquency. The tax collector may extend the lien an additional ten years. The tax collector may record the Certificate of Delinquency in any county in which the person owns property.
1. At any time, three years after the recording of a Certificate of Delinquency of Cannabis Tax under the subsection above, the tax collector may issue a warrant directed to any sheriff or marshal for the enforcement of the lien and the collection of any tax and penalties required to be paid the county under this article. The warrant shall have the same effect as a writ of execution, and be executed in the same manner and with the same effect as a levy and sale pursuant to a writ of execution. The tax collector may pay or advance to the sheriff or marshal such fees, commission, and expenses for services as are provided by law for similar services pursuant to a writ of execution.
2. In lieu of issuing a warrant, at any time within the three (3) years after a Certificate of Delinquency of Cannabis Tax was recorded under subsection, the tax collector may collect the delinquent amount by seizing, or causing to be seized, any property, real or personal, of the operator and sell any non-cash or non-negotiable property, real or personal, of the operator and sell any non-cash or non-negotiable property, or a sufficient part of it, at public auction to pay the amount of tax due, together with any penalties, interest, and any cost incurred on account of the seizure and sale. Any seizure made to collect taxes due shall only be a property of the operator not exempt from execution under the provisions of the Code of Civil Procedure.
F. Appeal: Any person aggrieved by any decision of the tax administrator with respect to the amount of such tax, interest and penalties, if any, may appeal to the County Hearing Officer by filing a notice of appeal with the Clerk of the Board of Supervisors within fifteen days of the serving or mailing of the determination of tax due. The County Hearing Officer shall fix a time and place for hearing such appeal, and the Clerk of the Board of Supervisors shall give notice in writing in such appellant at his last known place of address.
1. The tax collector shall present the matter to the County Hearing Officer and include any evidence submitted by the appellant. The tax administrator shall also include proposed findings and a Resolution of the appeal. At the hearing, both the tax administrator and the person making the appeal shall have an opportunity to explain their case and introduce other statements or evidence. The County Hearing Officer may impose reasonable time limits on each party’s presentation.
2. The findings of the County Hearing Officer shall be final and conclusive and shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be served upon the appellant in the manner prescribed above for service of notice of hearing. Any amount found to be due shall be immediately due and payable upon the service of notice.