5.10.045 Registration of cannabis business.
A. All persons engaging in a cannabis business, whether an existing, newly established or acquired business, shall register with the tax administrator’s office by the later of:
1. Thirty days after commencing operation; or
2. January 1, 2019, and shall renew registration annually thereafter by July 1st of each year, with any such renewal becoming delinquent on July 31st of each year.
3. The tax administrator is authorized to prorate existing, newly established, or acquired business registration fees consistent with the intent of this chapter and as otherwise required by applicable law. Nothing herein is intended, nor shall it be interpreted or applied, to increase any tax in excess of the rate approved by the voters of the city of San Luis Obispo and the tax administrator shall ensure that no application of the provisions herein is so applied.
B. Registrants shall furnish to the tax administrator a statement sworn under penalty of perjury, upon a form provided by the tax administrator, setting forth:
1. Every name under which the business engages in commercial cannabis activity in the city;
2. The names and addresses of every person who is an owner, principal or manager of the business;
3. The nature or kind of all business activity to be conducted;
4. The place or places, whether or not in the city, where such business is to be conducted; and
5. Any further information which the tax administrator may require to administer the tax under this chapter.
C. Registrants shall pay an annual registration fee in an amount established from time to time by resolution of the city to recover the city’s costs to implement the registration requirement of this section, and the other provisions of this chapter, other than the duty to pay tax when due. As a regulatory fee, such fee shall be limited to the city’s reasonable costs for those activities. (Ord. 1691 § 2, 2021; Ord. 1659 § 1 (part), 2018)