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Title 3 — FINANCE›Chapter 2 — REVENUE

Article 8 — CANNABIS BUSINESS TAX

California City Municipal Code · 2026-09 edition · updated 2026-10-02 · California City

Sec. 3-2.8.010. - Title.

Sec. 3-2.8.020. - Authority and Purpose.

Sec. 3-2.8.030. - Intent.

Sec. 3-2.8.040. - Definitions.

Sec. 3-2.8.050. - Tax Imposed.

Sec. 3-2.8.060. - Reporting and Remittance of Tax.

Sec. 3-2.8.070. - Payments and Communications—Timely Remittance.

Sec. 3-2.8.080. - Payment—When Taxes Deemed Delinquent.

Sec. 3-2.8.090. - Notice not Required by the City.

Sec. 3-2.8.100. - Penalties and Interest.

Sec. 3-2.8.110. - Refunds and Credits.

Sec. 3-2.8.120. - Refunds and Procedures.

Sec. 3-2.8.130. - Personal Cultivation not Taxed.

Sec. 3-2.8.140. - Administration of the Tax.

Sec. 3-2.8.150. - Appeal Procedure.

Sec. 3-2.8.160. - Enforcement—Action to Collect.

Sec. 3-2.8.170. - Apportionment.

Sec. 3-2.8.180. - Constitutionality and Legality.

Sec. 3-2.8.190. - Audit and Examination of Premises and Records.

Sec. 3-2.8.200. - Other Licenses, Permits, Taxes, Fees or Charges.

Sec. 3-2.8.210. - Payment of Tax does not Authorize Unlawful Business.

Sec. 3-2.8.220. - Deficiency Determinations.

Sec. 3-2.8.230. - Failure to Report—Nonpayment, Fraud.

Sec. 3-2.8.240. - Tax Assessment—Notice Requirements.

Sec. 3-2.8.250. - Tax Assessment—Hearing, Application and Determination.

Sec. 3-2.8.260. - Conviction for Violation—Taxes not Waived.

Sec. 3-2.8.270. - Violation Deemed Misdemeanor.

Sec. 3-2.8.280. - Severability.

Sec. 3-2.8.290. - Remedies Cumulative.

Sec. 3-2.8.300. - Amendment or Repeal.

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