§ 16106

California Business and Professions Code · 2026 edition · updated 2026-10-04 · California

A county shall not include in the definition of gross receipts, for purposes of any local tax or fee imposed by the county on a cannabis retailer licensed under Division 10 (commencing with Section 26000), the amount of any cannabis excise tax imposed under Section 34011.2 of, or any sales and use taxes imposed under Part 1 (commencing with Section 6001) of, Part 1.5 (commencing with Section 7200) of, or Part 1.6 (commencing with Section 7251) of, Division 2 of the Revenue and Taxation Code, or Section 35 of Article XIII of the California Constitution.

(Added by Stats. 2024, Ch. 874, Sec. 2. (SB 1059) Effective January 1, 2025.)

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California Business and Professions Code

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