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.