(1) If a cannabis retailer is unable to comply with any tax requirement due to a disaster, the cannabis retailer may notify the tax administrator of this inability to comply and request relief from the tax requirement. A request for relief must clearly indicate why relief is requested, the time period for which the relief is requested, and the reason relief is needed for the specific amount of time.

(2) To obtain relief, the cannabis retailer agrees to grant the tax administrator access to the location where the cannabis retailer has been impacted due to a disaster.

(3) The tax administrator, in his or her reasonable discretion, may provide relief from the cannabis retailer tax requirement for cannabis retailer whose operations have been impacted by a disaster if such tax liability does not exceed $100,000. If such tax liability is $100,001 or more, than such relief shall only be approved by the city council.

(4) Temporary relief from the cannabis retailer tax may be granted for a reasonable amount of time as determined by the tax administrator or the city council, as applicable in order to allow the cannabis retailer time to recover from the disaster.

(5) The tax administrator or city council, as applicable, may require that certain conditions be followed in order for a cannabis retailer to receive temporary relief from the cannabis retailer tax requirement.

(6) For purposes of this section, “disaster” means, including, but not limited to, natural disasters (such as, but not limited to, fires, explosions, earthquakes, drought, tidal waves, and floods); war, hostilities, invasion, act of foreign enemies, mobilization, requisition, or embargo; rebellion, revolution, insurrection, military or usurped power, or civil war; riot, commotion, strikes, go slows, lock outs, or disorder; a pandemic; or acts or threats of terrorism. (Ord. 730 § 6, 2022).