Title 5 — BUSINESS TAXES, LICENSES AND REGULATIONS
Chapter 5.102 — CANNABIS BUSINESS TAX
Daly City Municipal Code · 2026-09 edition · updated 2026-10-02 · Daly City
5.102.010 - Purpose of chapter.¶
5.102.020 - Tax imposed.¶
5.102.030 - Definitions.¶
5.102.040 - Other licenses, permits, taxes, fees or charges.¶
5.102.050 - Payment of tax does not authorize unlawful business.¶
5.102.060 - Registration with tax administrator.¶
5.102.070 - Payment—Location.¶
5.102.080 - Amount of business tax owed.¶
5.102.090 - Payment—Time limits.¶
5.102.100 - Payments and communications made by mail—Proof of timely submittal.¶
5.102.110 - Payment—When taxes deemed delinquent.¶
5.102.120 - Notice not required by city.¶
5.102.130 - Payment—Penalty for delinquency.¶
5.102.140 - Waiver of penalties.¶
5.102.150 - Refunds—Credits.¶
5.102.160 - Refunds and procedures.¶
5.102.170 - Exemptions—Application—Issuance conditions.¶
5.102.180 - Exemptions—General.¶
5.102.190 - Enforcement—Duties of tax administrator and police chief.¶
5.102.200 - Rules and regulations.¶
5.102.210 - Apportionment.¶
5.102.220 - Audit and examination of records and equipment.¶
5.102.230 - Tax deemed debt to city.¶
5.102.240 - Lien—Recordation.¶
5.102.250 - Warrant for collection of tax.¶
5.102.260 - Seizure and sale.¶
5.102.270 - Successor's and assignee's responsibility.¶
5.102.280 - Deficiency determinations.¶
5.102.290 - Tax assessment—Authorized when—Nonpayment—Fraud.¶
5.102.300 - Tax assessment—Notice requirements.¶
5.102.310 - Tax assessment—Hearing—Application and determination.¶
5.102.320 - Tax assessment—Appeal.¶
5.102.330 - Conviction for chapter violation—Taxes not waived.¶
5.102.340 - Violation deemed misdemeanor—Penalty.¶
5.102.350 - Effect of state and federal reference/authorization.¶
5.102.360 - Remedies cumulative.¶
5.102.370 - Amendment or repeal.¶
Get a plain-English answer with a citation back to this text.
Ask AI about this code