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Part 2 — UNDERGROUND UTILITY DISTRICTS›Chapter 129 — CANNABIS RETAILER TAX

§ 129.03 DEFINITIONS.

Baldwin Park Zoning Code · 2026-06 edition · updated 2026-09-09 · Baldwin Park

When used in this chapter, the following words shall have the meanings ascribed to them as set forth herein. Words and phrases not specifically defined below shall have the meanings ascribed to them elsewhere in this code, or shall otherwise be defined by common usage. For definitions of nouns, the singular shall also include the plural; for definitions of verbs, all verb conjugations shall be included. Any reference to state statutes includes any regulations promulgated thereunder and is deemed to include any successor or amended version of the referenced statute or regulatory provision.

ADULT-USE CANNABIS or ADULT-USE CANNABIS PRODUCT. Cannabis or cannabis products for individuals

21 years of age and over without the need for a physician’s recommendation.

BUSINESS. All activities engaged in or caused to be engaged in within the city, including any commercial or industrial enterprise, trade, profession, occupation, vocation, calling, or livelihood, whether or not carried on for gain or profit, but shall not include the services rendered by an employee to that employee’s employer.

CANNABIS. Has the same meaning as defined in Chapter 128 of the City Municipal Code.

CANNABIS BUSINESS. Has the same meaning as defined in Chapter 128 of the City Municipal Code. CANNABIS PRODUCT. Has the same meaning as defined in Chapter 128 of the City Municipal Code.

CANNABIS RETAILER TAX or TAX. The tax due pursuant to this chapter for engaging in dispensing within the city.

CITY. The City of Baldwin Park, State of California.

CITY COUNCIL. The City Council of the City of Baldwin Park.

COMMERCIAL CANNABIS ACTIVITY. Has the same meaning as defined in Chapter 128 of the City Municipal Code.

CODE. The City Municipal Code.

CUSTOMER. Has the same meaning as defined in Chapter 128 of the City Municipal Code.

DELIVERY. Has the same meaning as defined in Chapter 128 of the City Municipal Code.

DISPENSARY or RETAILER or CANNABIS RETAILER. Has the same meaning as defined in Chapter 128 of the City Municipal Code.

DISPENSING or RETAIL SALE(S). Has the same meaning as defined in Chapter 128 of the City Municipal Code. EMPLOYEE. Has the same meaning as defined in Chapter 128 of the City Municipal Code.

ENGAGED(S) IN BUSINESS. The commencing, conducting, operating, managing, or carrying on of a cannabis retailer and the exercise of corporate or franchise powers, whether done as an owner, or by means of an officer, agent, manager, employee, or otherwise, whether operating from a fixed location in the city or coming into the city from an outside location to engage in such activities. A person shall be deemed engaged in business if any of the following apply:

(1) Such person or person’s employee maintains a fixed place of business within the city for the benefit or partial benefit of such person;

(2) Such person or person’s employee owns or leases real property within the city for business purposes;

(3) Such person or person’s employee regularly maintains a stock of tangible personal property in the city for sale in the ordinary course of business;

(4) Such person or person’s employee regularly conducts solicitation of business within the city; or

(5) Such person or person’s employee performs work or renders services in the city.

The foregoing specified activities shall not be a limitation on the meaning of ENGAGED IN BUSINESS . EVIDENCE OF DOING BUSINESS. Evidence such as, without limitation, use of signs, circulars, cards or any other advertising media, including the use of internet or telephone solicitation, or representation to a government agency or to the public that such person is engaged in a cannabis retailer in the city.

FISCAL YEAR. July 1 through June 30 of the following calendar year.

GROSS RECEIPTS. Except as otherwise specifically provided, whether designated a sales price, royalty, rent, commission, dividend, or other designation, the total amount (including all receipts, cash, credits and property of any kind or nature) received or payable for sales of goods, wares, or merchandise or for the performance of any act or service of any nature for which a charge is made or credit allowed (whether such service, act or employment is done as part of or in connection with the sale of goods, wares, merchandise or not), without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, losses or any other expense whatsoever. However, the following shall be excluded from gross receipts:

(1) Cash discounts where allowed and taken on sales;

(2) Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;

(3) Such part of the sale price of any property returned by purchasers to the seller as refunded by the seller by way of cash or credit allowances or return of refundable deposits previously included in gross receipts;

(4) Receipts derived from the occasional sale of used, obsolete, or surplus trade fixtures, machinery, or other equipment used by the taxpayer in the regular course of the taxpayer’s business;

(5) Cash value of sales, trades, or transactions between departments or units of the same business;

(6) Whenever there are included within the gross receipts amounts which reflect sales for which credit is extended and such amount proved uncollectible in a subsequent year, those amounts may be excluded from the gross receipts in the year they prove to be uncollectible; provided, however, if the whole or portion of such amounts excluded as uncollectible are subsequently collected they shall be included in the amount of gross receipts for the period when they are recovered; and

(7) Receipts of refundable deposits, except that such deposits when forfeited and taken into income of the business shall not be excluded when in excess of $1.

MANAGER. Has the same meaning as defined in Chapter 128 of the City Municipal Code. MARIJUANA. CANNABIS as that term is defined in this chapter.

MAUCRSA. Has the same meaning as defined in Chapter 128 of the City Municipal Code.

MEDICINAL CANNABIS or MEDICINAL CANNABIS PRODUCT. Cannabis or a cannabis product for use by a qualified patient.

OWNER. Has the same meaning as defined in Chapter 128 of the City Municipal Code.

PATIENT or QUALIFIED PATIENT. Has the same meaning as defined in Chapter 128 of the City Municipal Code.

PERSON. Has the same meaning as defined in Chapter 128 of the City Municipal Code.

PERSON WITH AN IDENTIFICATION CARD. Has the same meaning as defined in Chapter 128 of the City Municipal Code.

SALE. Any sale, exchange, or barter or other transaction for any consideration.

STATE. The State of California.

TAX ADMINISTRATOR. The Chief Executive Officer of the City of Baldwin Park or his or her designee(s). (Ord. 1501, passed 4-5-23)

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▸Contents — Baldwin Park Zoning Code
Baldwin Park Zoning Code
  1. Chapter 10 — GENERAL PROVISIONS
  2. Chapter 15 — ADMINISTRATIVE ENFORCEMENT OF CODE VIOLATIONS
  3. Chapter 30 — CITY COUNCIL
  4. Chapter 31 — CITY OFFICIALS AND EMPLOYEES
  5. Chapter 32 — COMMISSIONS, AGENCIES AND AUTHORITIES
  6. Chapter 33 — PERSONNEL SYSTEM
  7. Chapter 34 — FINANCE; PURCHASING
  8. Chapter 35 — TAXATION
  9. Chapter 36 — EMERGENCY ORGANIZATIONS
  10. Chapter 37 — PROPERTY
  11. Chapter 39 — DECORUM AT COUNCIL MEETINGS
  12. Chapter 40 — CAMPAIGN CONTRIBUTION LIMITS AND PENALTIES
  13. Chapter 50 — SOLID WASTE MANAGEMENT
  14. Chapter 51 — SEWERS
  15. Chapter 52 — STORM WATER AND URBAN RUNOFF POLLUTION PREVENTION
  16. Chapter 53 — CONSTRUCTION AND DEMOLITION MATERIALS MANAGEMENT
  17. Chapter 70 — GENERAL PROVISIONS
  18. Chapter 71 — TRAFFIC REGULATIONS
  19. Chapter 72 — STOPPING, STANDING AND PARKING
  20. Chapter 74 — PARKING SCHEDULES
  21. Chapter 90 — ABANDONED VEHICLES
  22. Chapter 91 — ALARM SYSTEMS
  23. Chapter 92 — ANIMAL CONTROL
  24. Chapter 93 — FIRE PREVENTION; FIREWORKS
  25. Chapter 94.5 — SMOKEFREE MULTI-FAMILY HOUSING
  26. Chapter 95.5 — SEIZURE AND FORFEITURE OF VEHICLES
  27. Chapter 96 — PUBLIC PARKS
  28. Chapter 97 — STREETS, SIDEWALKS AND PUBLIC PLACES
  29. Part 1 — GENERAL PROVISIONS
  30. ▸Part 2 — UNDERGROUND UTILITY DISTRICTS
    Overview
    1. § 97.070 DEFINITIONS.
    2. § 97.071 PUBLIC HEARINGS.
    3. § 97.072 COUNCIL MAY DESIGNATE UNDERGROUND UTILITY DISTRICTS B…
    4. § 97.073 UNLAWFUL ACTS.
    5. § 97.074 EXCEPTION; EMERGENCY OR UNUSUAL CIRCUMSTANCES.
    6. § 97.075 ADDITIONAL EXCEPTIONS.
    7. § 97.076 NOTICE TO PROPERTY OWNERS AND UTILITY COMPANIES.
    8. § 97.077 RESPONSIBILITY OF UTILITY COMPANIES.
    9. § 97.078 RESPONSIBILITY OF PROPERTY OWNERS.
    10. § 97.079 RESPONSIBILITY OF CITY.
    11. § 97.080 EXTENSION OF TIME.
    12. § 97.090 ASSIGNMENT OF HOUSE NUMBERS.
    13. § 97.091 CURB PAINTED HOUSE NUMBERS.
    14. § 97.105 DEFINITIONS.
    15. § 97.106 PERMIT REQUIRED.
    16. § 97.107 CONDITIONS TO PERMIT.
    17. § 97.108 PERMIT APPLICATION.
    18. § 97.109 PERMIT APPROVAL.
    19. § 97.110 FEES AND COST RECOVERY.
    20. § 97.111 INDEMNIFICATION; INSURANCE.
    21. § 97.125 DEFINITIONS.
    22. § 97.126 LIST OF VARIETIES OF TREES.
    23. § 97.127 PLAN FOR PLANTING AND MAINTENANCE OF TREES.
    24. § 97.128 INTERFERENCE WITH PLANTINGS.
    25. § 97.129 MAINTENANCE BY OWNER.
    26. § 97.130 MAINTENANCE BY CITY.
    27. § 97.131 REMOVAL OF TREES.
    28. § 97.132 PROHIBITION AGAINST INJURY TO STREET TREES.
    29. § 97.145 DEFINITIONS.
    30. § 97.146 PERMIT REQUIRED; ELIGIBILITY.
    31. § 97.147 APPLICATION; FEES.
    32. § 97.148 ISSUANCE OF PERMIT; CONDITIONS.
    33. § 97.149 REGULATIONS.
    34. § 97.150 SUSPENSION; REVOCATION.
    35. § 97.151 APPEAL.
    36. § 97.152 REMOVAL OF BANNERS.
    37. § 97.153 EXPIRATION OF PERMIT.
    38. § 97.154 REMOVAL OF HAZARDOUS AND DEFECTIVE STREET BANNERS.
    39. § 97.155 INSURANCE.
    40. § 97.156 RIGHT TO REMOVE.
    41. § 97.165 DEFINITIONS.
    42. § 97.166 PERMIT.
    43. § 97.167 REMOVAL OF BENCHES BY CITY.
    44. § 97.168 NEW PERMIT UPON SALE OR TRANSFER OF TITLE.
    45. § 97.169 ADVERTISING AND SIGNS ON BENCHES.
    46. § 97.170 ENFORCEMENT.
    47. § 97.180 INTENT AND PURPOSE.
    48. § 97.181 DEFINITIONS.
    49. § 97.182 IDENTIFICATION.
    50. § 97.183 MATTER HARMFUL TO MINORS.
    51. § 97.184 REMOVAL AND IMPOUNDMENT OF NEWSRACKS.
    52. § 97.185 HEARING ON IMPOUNDMENT.
    53. § 97.186 DISPOSITION OF IMPOUNDED NEWSRACKS.
    54. § 97.187 FINE FOR DISPLAY OF HARMFUL MATTER TO MINORS.
    55. Chapter 98 — UNATTENDED SHOPPING CARTS
    56. Chapter 99 — PROHIBITION OF CAMPING AND STORAGE OF PERSONAL PR…
    57. Chapter 100 — OFFICIAL POLICE TOW TRUCK SERVICES
    58. Chapter 110 — GENERAL BUSINESS PERMITS
    59. Chapter 111 — BUSINESS LICENSE TAXES
    60. Chapter 112 — BANKRUPTCY, FIRE AND CLOSING OUT SALES
    61. Chapter 113 — BINGO GAMES
    62. Chapter 114 — CABLE TELEVISION SYSTEM
    63. Chapter 115 — DANCES
    64. Chapter 116 — ADVERTISING
    65. Chapter 117 — RENTAL RATE INCREASES
    66. Chapter 118 — MASSAGE ESTABLISHMENTS
    67. Chapter 119 — GARAGE, YARD AND PATIO SALES
    68. Chapter 120 — PRIVATE PATROLS
    69. Chapter 122 — STREET VENDORS
    70. Chapter 123 — TAXICABS
    71. Chapter 124 — ADULT-ORIENTED BUSINESSES
    72. Chapter 125 — TOBACCO RETAIL LICENSING
    73. Chapter 126 — TRASH RECEPTACLES AT DRIVE-THROUGH EATING FACILI…
    74. Chapter 127 — MEDICAL AND ADULT USE COMMERCIAL CANNABIS PRODUC…
    75. Chapter 128 — CANNABIS RETAILERS
    76. ▸Chapter 129 — CANNABIS RETAILER TAX
      Overview
      1. § 129.01 AUTHORITY AND PURPOSE.
      2. § 129.02 INTENT.
      3. § 129.03 DEFINITIONS.
      4. § 129.04 TAX IMPOSED.
      5. § 129.05 EXEMPTIONS FROM THE TAX.
      6. § 129.06 REPORTING AND REMITTANCE OF TAX.
      7. § 129.07 NONPAYMENT OF CANNABIS RETAILER TAX; PENALTIES AND IN…
      8. § 129.08 ADMINISTRATION OF THE TAX.
      9. § 129.09 APPEAL PROCEDURE.
      10. § 129.10 CONSTITUTIONALITY AND LEGALITY.
      11. § 129.11 APPORTIONMENT.
      12. § 129.12 AUDIT AND EXAMINATION OF RECORDS AND EQUIPMENT.
      13. § 129.13 PAYMENT OF TAX DOES NOT AUTHORIZE UNLAWFUL CONDUCT.
      14. § 129.14 OTHER LICENSES, PERMITS, TAXES, FEES, OR CHARGES.
      15. § 129.15 DEFICIENCY DETERMINATIONS.
      16. § 129.16 FAILURE TO REPORT; NONPAYMENT; FRAUD.
      17. § 129.17 TAX ASSESSMENT; NOTICE REQUIREMENTS.
      18. § 129.18 TAX ASSESSMENT; HEARING, APPLICATION, AND DETERMINATI…
      19. § 129.19 RELIEF FROM TAXES; DISASTER RELIEF.
      20. § 129.20 CONVICTION FOR VIOLATION; TAX NOT WAIVED.
      21. § 129.21 VIOLATION DEEMED MISDEMEANOR.
      22. § 129.22 REMEDIES CUMULATIVE AND NOT EXCLUSIVE.
    77. Chapter 130 — GENERAL OFFENSES
    78. Chapter 131 — OFFENSES AGAINST PROPERTY
    79. Chapter 150 — BUILDING CODES
  31. Part 1 — ADMINISTRATIVE PROVISIONS
  32. Part 2 — DEFINITIONS
  33. Part 3 — ORGANIZATION AND ENFORCEMENT
  34. Part 4 — EXISTING BUILDINGS AND BUILDING SERVICE EQUIPMENT
  35. Part 5 — PERMITS
  36. Part 6 — APPLICATION REQUIREMENTS
  37. Part 7 — PERMIT ISSUANCE
  38. Part 8 — FEES
  39. Part 9 — INSPECTIONS
  40. Part 10 — CERTIFICATE OF OCCUPANCY
  41. Part 11 — ADOPTION AND AMENDMENT OF THE CALIFORNIA BUILDING CO…
  42. Part 12 — ADOPTION AND AMENDMENTS OF THE
  43. Part 13 — ADOPTION OF THE CALIFORNIA MECHANICAL CODE
  44. Part 14 — ADOPTION OF THE CALIFORNIA PLUMBING CODE
  45. Part 15 — ADOPTION OF THE CALIFORNIA ENERGY CODE
  46. Part 16 — ADOPTION OF THE CALIFORNIA WILDLAND-UBRAN INTERFACE …
  47. Part 17 — ADOPTION OF THE CALIFORNIA HISTORICAL BUILDING CODE
  48. Part 18 — ADOPTION OF THE CALIFORNIA EXISTING BUILDING CODE
  49. Part 19 — ADOPTION OF THE CALIFORNIA REFERENCED STANDARDS CODE
  50. Part 20 — ADOPTION OF THE CALIFORNIA FIRE CODE WITH LOS ANGELE…
  51. Part 1 — PERMITTED USES AND DEVELOPMENT STANDARDS
  52. Part 2 — SMALL-LOT SINGLE-FAMILY DEVELOPMENTS
  53. Part 3 — HOUSING INCENTIVES
  54. Part 4 — MOBILE HOME PARKS
  55. Part 5 — URBAN DEVELOPMENT UNITS AND URBAN LOT SPLITS
  56. Part 1 — ADULT-ORIENTED BUSINESSES
  57. Part 2 — ALCOHOL SALES
  58. Part 3 — GAME ARCADES AND INTERNET CAFES
  59. Part 4 — ANIMAL KEEPING
  60. Part 5 — BILLIARD AND POOL HALLS
  61. Part 6 — CHILD DAY CARE FACILITIES AND LARGE-FAMILY DAY CARE H…
  62. Part 7 — DRIVE-THROUGH ESTABLISHMENTS
  63. Part 8 — HOME OCCUPATIONS
  64. Part 9 — HOTELS AND MOTELS
  65. Part 10 — CANNABIS RETAILERS
  66. Part 11 — ACCESSORY DWELLING UNITS AND JUNIOR ACCESSORY DWELLI…
  67. Part 12 — SERVICE STATIONS
  68. Part 13 — SOLAR PANELS
  69. Part 14 — VEHICLE STORAGE
  70. Part 15 — PUBLIC TELEPHONES
  71. Part 16 — EMERGENCY SHELTERS
  72. Part 17 — MASSAGE ESTABLISHMENTS AND SERVICES
  73. Part 18 — MEDICAL AND ADULT CANNABIS CULTIVATION, MANUFACTURIN…
  74. Part 1 — GENERAL PROVISIONS
  75. Part 2 — DESIGN REVIEW
  76. Part 3 — ZONING CLEARANCE
  77. Part 4 — SIGN PERMIT
  78. Part 5 — TEMPORARY USE PERMIT
  79. Part 6 — ZONING CODE INTERPRETATION
  80. Part 7 — ADMINISTRATIVE ADJUSTMENT
  81. Part 8 — VARIANCE
  82. Part 9 — CONDITIONAL USE PERMIT
  83. Part 10 — HISTORIC DESIGNATION
  84. Part 11 — HISTORIC STRUCTURE WORK PERMIT
  85. Part 12 — HISTORIC STRUCTURE DEMOLITION PERMIT
  86. Part 13 — WIRELESS FACILITY ENCROACHMENT PERMIT
  87. Part 14 — SPECIFIC PLAN
  88. Part 15 — ZONING CODE TEXT AND ZONING MAP AMENDMENTS
  89. Part 16 — GENERAL PLAN TEXT AND MAP AMENDMENTS
  90. Part 17 — DEVELOPMENT AGREEMENT
  91. Part 18 — DOWNTOWN OVERLAY
  92. Part 19 — DEVELOPMENT PLAN (PLANNED DEVELOPMENT OVERLAY)
  93. Part 20 — REASONABLE ACCOMMODATION

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