Chapter 3.38 — COMMERCIAL CANNABIS BUSINESS TAX
Corona Municipal Code · 2026-09 edition · updated 2026-10-01 · Corona
3.38.010 Authority and purpose.¶
3.38.020 Definitions.¶
3.38.030 Tax imposed.¶
3.38.040 Authorization to adjust tax rate and repeal or amend tax and chapter; limit on rate and methodology.¶
3.38.050 Registration, reporting and remittance of tax.¶
3.38.060 Payments and communications; timely remittance.¶
3.38.070 Penalties and interest.¶
3.38.080 Refunds and procedures.¶
3.38.090 Administration of the tax.¶
3.38.100 Appeal procedure.¶
3.38.110 Enforcement; action to collect.¶
3.38.120 Apportionment.¶
3.38.130 Audit and examination of premises and records.¶
3.38.140 Payment of tax does not authorize unlawful business.¶
3.38.150 Deficiencies and assessments.¶
3.38.160 Violations - misdemeanor.¶
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