§ 54-123. Administration and enforcement.

Latest version.

The retail marijuana excise tax imposed pursuant to this article shall be administered and enforced in accordance with the provisions of article II of this chapter, and in a manner consistent with the administration and enforcement of other city taxes, including, without limitation, any penalties for failure to make any return or to collect or pay any tax; except that, in the event of a conflict between the provisions of this article and the provisions of article II of this chapter, the provisions of this article shall control.

(Ord. No. 18-02, § 2, 2-20-2018)

                    
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