Monterey County |
Code of Ordinances |
Title 7. BUSINESS TAXES, LICENSES AND REGULATIONS |
Chapter 7.100. COMMERCIAL CANNABIS BUSINESS TAX |
§ 7.100.010. Title. |
§ 7.100.020. General tax. |
§ 7.100.030. Purpose of the Chapter. |
§ 7.100.040. Definitions. |
§ 7.100.050. Tax imposed. |
§ 7.100.060. Reporting and remittance of tax. |
§ 7.100.070. Payments and communications—Timely remittance. |
§ 7.100.080. Payment—When taxes deemed delinquent. |
§ 7.100.090. Notice not required by the County. |
§ 7.100.100. Penalties and interest. |
§ 7.100.110. Refunds and credits. |
§ 7.120.120. Refunds and procedures. |
§ 7.100.130. Exemptions from the tax. |
§ 7.100.140. Administration of the tax. |
§ 7.100.150. Appeal procedure. |
§ 7.100.160. Enforcement—Action to collect. |
§ 7.100.170. Apportionment. |
§ 7.100.180. Constitutionality and legality. |
§ 7.100.190. Audit and examination of records and equipment. |
§ 7.100.200. Other licenses, permits, taxes, fees or charges. |
§ 7.100.210. Payment of tax does not authorize unlawful business. |
§ 7.100.220. Deficiency determinations. |
§ 7.100.230. Failure to report—Nonpayment, fraud. |
§ 7.100.240. Tax assessment—Notice requirements. |
§ 7.100.250. Tax assessment—Hearing, application and determination. |
§ 7.100.260. Conviction for Chapter violation—Taxes not waived. |
§ 7.100.270. Violation deemed misdemeanor. |
§ 7.100.280. Severability. |
§ 7.100.290. Remedies cumulative. |
§ 7.100.300. Amendment or repeal. |