Title 5 — BUSINESS LICENSES AND REGULATIONS
Chapter 5.14 — CANNABIS BUSINESS TAX
Colfax Municipal Code · 2026-09 edition · updated 2026-10-02 · Colfax
5.14.010 - Title.¶
5.14.020 - Authority and purpose.¶
5.14.030 - Intent.¶
5.14.040 - Definitions.¶
5.14.050 - Tax imposed.¶
5.14.060 - Reporting and remittance of tax.¶
5.14.070 - Payments and communications—Timely remittance.¶
5.14.080 - Payment—When taxes deemed delinquent.¶
5.14.090 - Notice not required by the city.¶
5.14.100 - Penalties and interest.¶
5.14.110 - Refunds and credits.¶
5.14.120 - Refunds and procedures.¶
5.14.130 - Personal cultivation not taxed.¶
5.14.140 - Administration of the tax.¶
5.14.150 - Appeal procedure.¶
5.14.160 - Enforcement—Action to collect.¶
5.14.170 - Apportionment.¶
5.14.180 - Constitutionality and legality.¶
5.14.190 - Audit and examination of premises and records.¶
5.14.200 - Other licenses, permits, taxes, fees or charges.¶
5.14.210 - Payment of tax does not authorize unlawful business.¶
5.14.220 - Deficiency determinations.¶
5.14.230 - Failure to report—Nonpayment, fraud.¶
5.14.240 - Tax assessment—Notice requirements.¶
5.14.250 - Tax assessment—Hearing, application and determination.¶
5.14.260 - Relief from taxes—Disaster relief.¶
5.14.270 - Conviction for violation—Taxes not waived.¶
5.14.280 - Violation deemed misdemeanor.¶
5.14.290 - Severability.¶
5.14.300 - Remedies cumulative.¶
5.14.310 - Amendment or repeal.¶
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