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Title 4 — BUSINESS REGULATIONS AND LICENSING

Chapter 17 — CANNABIS BUSINESS TAX

El Segundo Municipal Code · 2026-09 edition · updated 2026-10-02 · El Segundo

4-17-1: TITLE:

4-17-2: AUTHORITY AND PURPOSE:

4-17-3: INTENT:

4-17-4: DEFINITIONS:

4-17-5: TAX IMPOSED:

4-17-6: REGISTRATION, REPORTING AND REMITTANCE OF TAX:

4-17-7: PAYMENTS AND COMMUNICATIONS -- TIMELY REMITTANCE:

4-17-8: PAYMENT -- WHEN TAXES DEEMED DELINQUENT:

4-17-9: NOTICE NOT REQUIRED BY CITY:

4-17-10: PENALTIES AND INTEREST:

4-17-11: REFUNDS AND CREDITS:

4-17-12: REFUNDS AND PROCEDURES:

4-17-13: PERSONAL CULTIVATION NOT TAXED:

4-17-14: ADMINISTRATION OF THE TAX:

4-17-15: APPEAL PROCEDURE:

4-17-16: ENFORCEMENT -- ACTION TO COLLECT:

4-17-17: APPORTIONMENT:

4-17-18: CONSTITUTIONALITY AND LEGALITY:

4-17-19: AUDIT AND EXAMINATION OF PREMISES AND RECORDS:

4-17-20: OTHER LICENSES, PERMITS, TAXES, FEES, OR CHARGES:

4-17-21: PAYMENT OF TAX DOES NOT AUTHORIZE UNLAWFUL BUSINESS:

4-17-22: DEFICIENCY DETERMINATIONS:

4-17-23: FAILURE TO REPORT -- NONPAYMENT, FRAUD:

4-17-24: TAX ASSESSMENT -- NOTICE REQUIREMENTS:

4-17-25: TAX ASSESSMENT -- HEARING, APPLICATION, AND DETERMINATION:

4-17-26: RELIEF FROM TAXES -- DISASTER RELIEF:

4-17-27: CONVICTION FOR VIOLATION -- TAXES NOT WAIVED:

4-17-28: VIOLATION DEEMED MISDEMEANOR:

4-17-29: SEVERABILITY:

4-17-30: REMEDIES CUMULATIVE:

4-17-31: AMENDMENT OR MODIFICATION:

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