Chapter 5.07 — CANNABIS BUSINESS TAX
Capitola Municipal Code · 2026-09 edition · updated 2026-10-01 · Capitola
5.07.010 Purpose of chapter.¶
5.07.020 Tax imposed.¶
5.07.030 Definitions.¶
5.07.040 Other licenses, permits, taxes, fees, or charges.¶
5.07.050 Payment of tax does not authorize unlawful business.¶
5.07.060 Payment – Location.¶
5.07.070 Amount of business tax owed.¶
5.07.080 Payment – Time limits.¶
5.07.090 Payments and communications made by mail – Proof of timely submittal.¶
5.07.100 Payment – When taxes deemed delinquent.¶
5.07.110 Notice not required by city.¶
5.07.120 Payment – Penalty for delinquency.¶
5.07.130 Waiver of penalties.¶
5.07.140 Refunds – Credits.¶
5.07.150 Refunds and procedures.¶
5.07.160 Exemptions – Application – Issuance conditions.¶
5.07.170 Exemptions – General.¶
5.07.180 Enforcement – Duties of tax administrator and police chief.¶
5.07.190 Rules and regulations.¶
5.07.200 Apportionment.¶
5.07.210 Audit and examination of records and equipment.¶
5.07.220 Tax deemed debt to city.¶
5.07.230 Lien – Recordation.¶
5.07.240 Warrant for collection of tax.¶
5.07.250 Seizure and sale.¶
5.07.260 Successor’s and assignee’s responsibility.¶
5.07.270 Deficiency determinations.¶
5.07.280 Tax assessment – Authorized when – Nonpayment – Fraud.¶
5.07.290 Tax assessment – Notice requirements.¶
5.07.300 Tax assessment – Hearing – Application and determination.¶
5.07.310 Conviction for chapter violation – Taxes not waived.¶
5.07.320 Violation deemed misdemeanor – Penalty.¶
5.07.330 Severability.¶
5.07.340 Effect of state and federal reference/authorization.¶
5.07.350 Remedies cumulative.¶
5.07.360 Amendment or repeal.¶
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