(a) The tax imposed by this chapter shall be collected by the Humboldt County Treasurer-Tax Collector in the same or similar manner as other taxes fixed and collected by the County of Humboldt to capture the calendar year taxes required by this chapter upon information provided by the Humboldt County Planning and Building Department. For purposes of this chapter, taxes shall be owed for each and every year in which a commercial marijuana cultivation permit is issued by the Humboldt County Planning and Building Department.

(b) The Humboldt County Planning and Building Department shall submit to the Humboldt County Treasurer-Tax Collector’s Office sufficient information so tax invoices (bills) can be sent to all persons liable for payments due under this chapter. (Ord. 2567, § 1, 12/13/2016; Ord. 2575, § 1, 6/6/2017; Ord. 2597, § 1, 4/3/2018; Ord. 2657, § 2, 10/27/2020)