A. If a business is unable to comply with any tax requirement due to a disaster, the business may notify the tax administrator of this inability to comply and request relief from the tax requirement;

B. The tax administrator, in its sole discretion, may provide relief from the cannabis business tax requirement for businesses whose operations have been impacted by a disaster if such tax liability does not exceed five thousand dollars. If such tax liability is five thousand one dollars or more then such relief shall only be approved by the city manager;

C. Temporary relief from the cannabis tax may be relieved for a reasonable amount of time as determined by the tax administrator in order to allow the cannabis business time to recover from the disaster;

D. The tax administrator may require that certain conditions be followed in order for a cannabis business to receive temporary relief from the cannabis business tax requirement;

E. A cannabis business shall not be subject to an enforcement action for a violation of a cannabis business requirement in which the licensee has received temporary relief from the tax administrator;

F. For purposes of this section, “disaster” means fire, flood, storm, tidal wave, earthquake, or similar public calamity, whether or not resulting from natural causes.