Chapter 3.28 — CANNABIS BUSINESS TAX
Encinitas Municipal Code · 2026-07 edition · updated 2026-10-02 · Encinitas
§ 3.28.010. Intent.¶
§ 3.28.020. Definitions.¶
§ 3.28.030. Tax Imposed.¶
§ 3.28.040. Registration, Reporting and Remittance of Tax.¶
§ 3.28.050. Payments and Communications—Timely Remittance.¶
§ 3.28.060. Payment—When Taxes Deemed Delinquent.¶
§ 3.28.070. Notice Not Required by the City.¶
§ 3.28.080. Penalties and Interest.¶
§ 3.28.090. Refunds and Credits.¶
§ 3.28.100. Refunds and Procedures.¶
§ 3.28.110. Personal Cultivation Not Taxed.¶
§ 3.28.120. Administration of the Tax.¶
§ 3.28.130. Appeal Procedure.¶
§ 3.28.140. Enforcement—Action to Collect.¶
§ 3.28.150. Apportionment.¶
§ 3.28.160. Audit and Examination of Premises and Records.¶
§ 3.28.170. Other Licenses, Permits, Taxes, Fees or Charges.¶
§ 3.28.180. Payment of Tax Does Not Authorize Unlawful Business.¶
§ 3.28.190. Deficiency Determinations.¶
§ 3.28.200. Failure to Report—Nonpayment, Fraud.¶
§ 3.28.210. Tax Assessment—Notice Requirements.¶
§ 3.28.220. Tax Assessment—Hearing, Application and Determination.¶
§ 3.28.230. Conviction for Violation—Taxes Not Waived.¶
§ 3.28.240. Remedies Cumulative.¶
§ 3.28.250. Penalties for Violation.¶
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