Chapter 4.07 — CANNABIS BUSINESS TAX
Del Rey Oaks Municipal Code · 2026-09 edition · updated 2026-10-02 · Del Rey Oaks
4.07.010 - Purpose of chapter.¶
4.07.020 - Tax imposed.¶
4.07.030 - Definitions.¶
4.07.040 - Other licenses, permits, taxes, fees or charges.¶
4.07.050 - Payment of tax does not authorize unlawful business.¶
4.07.060 - Payment—Location.¶
4.07.070 - Amount of business tax owed.¶
4.07.080 - Payment—Time limits.¶
4.07.090 - Payments and communications made by mail—Proof of timely submittal.¶
4.07.100 - Payment—When taxes deemed delinquent.¶
4.07.110 - Notice not required by city.¶
4.07.120 - Payment—Penalty for delinquency.¶
4.07.130 - Waiver of penalties.¶
4.07.140 - Refunds—Credits.¶
4.07.150 - Refunds and procedures.¶
4.07.160 - Exemptions—Application—Issuance condition.¶
4.07.170 - Exemptions—General.¶
4.07.180 - Enforcement—Duties of tax administrator and Police Chief.¶
4.07.190 - Rules and regulations.¶
4.07.200 - Apportionment.¶
4.07.210 - Audit and examination of records and equipment.¶
4.07.220 - Tax deemed debt to city.¶
4.07.230 - Lien—Recordation.¶
4.07.240 - Warrant for collection of tax.¶
4.07.250 - Seizure and sale.¶
4.07.260 - Successor's and assignee's responsibility.¶
4.07.270 - Deficiency determinations.¶
4.07.280 - Tax assessment—Authorized when—Nonpayment—Fraud.¶
4.07.290 - Tax assessment—Notice requirements.¶
4.07.300 - Tax assessment—Hearing—Application and determination.¶
4.07.310 - Conviction for chapter violation—Taxes not waived.¶
4.07.320 - Violation deemed misdemeanor—Penalty.¶
4.07.330 - Severability.¶
4.07.340 - Effect of state and federal reference/authorization.¶
4.07.350 - Remedies cumulative.¶
4.07.360 - Amendment or repeal.¶
Get a plain-English answer with a citation back to this text.
Ask AI about this code