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- Description
- Adds Ch. 5.10, cannabis business tax
- Disposition
-
Codified
- Adoption Date
- 11/6/2018
- Affecting
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5.10.010, Title
(Added by § 1)
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5.10.020, Authority and purpose
(Added by § 1)
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5.10.030, Intent
(Added by § 1)
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5.10.040, Definitions
(Added by § 1)
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5.10.045, Registration of cannabis business
(Added by § 1)
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5.10.050, Tax imposed
(Added by § 1)
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5.10.060, Reporting and remittance of tax
(Added by § 1)
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5.10.070, Payments and communications—Timely remittance
(Added by § 1)
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5.10.080, Payment—When taxes deemed delinquent
(Added by § 1)
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5.10.090, Notice not required by the city
(Added by § 1)
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5.10.100, Penalties and interest
(Added by § 1)
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5.10.110, Refunds and credits
(Added by § 1)
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5.10.120, Refunds and procedures
(Added by § 1)
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5.10.130, Personal cultivation not taxed
(Added by § 1)
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5.10.140, Administration of the tax
(Added by § 1)
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5.10.150, Appeal procedure
(Added by § 1)
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5.10.160, Enforcement—Action to collect
(Added by § 1)
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5.10.170, Apportionment
(Added by § 1)
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5.10.180, Constitutionality and legality
(Added by § 1)
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5.10.190, Audit and examination of premises and records
(Added by § 1)
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5.10.200, Other licenses, permits, taxes, fees or charges
(Added by § 1)
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5.10.210, Payment of tax does not authorize unlawful business
(Added by § 1)
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5.10.220, Deficiency determinations
(Added by § 1)
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5.10.230, Failure to report—Nonpayment, fraud
(Added by § 1)
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5.10.240, Tax assessment—Notice requirements
(Added by § 1)
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5.10.250, Tax assessment—Hearing, application and determination
(Added by § 1)
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5.10.260, Relief from taxes—Disaster relief
(Added by § 1)
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5.10.270, Conviction for violation—Taxes not waived
(Added by § 1)
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5.10.280, Violation deemed misdemeanor
(Added by § 1)
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5.10.290, Severability
(Added by § 1)
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5.10.300, Remedies cumulative
(Added by § 1)
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5.10.310, Amendment or repeal
(Added by § 1)
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5.10.320, Enforcement consistent with business license tax
(Added by § 1)