Chapter 7 — CITY FINANCES, REVENUE, AND TAXATION
Article 14 — CANNABIS BUSINESS LICENSE TAX
Fresno Municipal Code · 2026-09 edition · updated 2026-10-02 · Fresno
SEC. 7-1401. - TITLE.¶
SEC. 7-1402. - AUTHORITY AND PURPOSE.¶
SEC. 7-1403. - LIMITATIONS ON USE OF TAX REVENUES.¶
SEC. 7-1404. - INTENT.¶
SEC. 7-1405. - DEFINITIONS.¶
SEC. 7-1406. - ADMINISTRATION OF THE TAX.¶
SEC. 7-1407. - TAX IMPOSED.¶
SEC. 7-1408. - PERSONAL CULTIVATION NOT TAXED.¶
SEC. 7-1409. - REPORTING AND REMITTANCE OF TAX.¶
SEC. 7-1410. - PAYMENTS AND COMMUNICATIONS—TIMELY REMITTANCE.¶
SEC. 7-1411. - PAYMENT—WHEN TAXES DEEMED DELINQUENT.¶
SEC. 7-1412. - NOTICE NOT REQUIRED BY THE CITY.¶
SEC. 7-1413. - PENALTIES AND INTEREST.¶
SEC. 7-1414. - REFUNDS AND PROCEDURES.¶
SEC. 7-1415. - DEFICIENCY DETERMINATIONS.¶
SEC. 7-1416. - REDETERMINATIONS.¶
SEC. 7-1417. - ENFORCEMENT—ACTION TO COLLECT.¶
SEC. 7-1418. - APPORTIONMENT.¶
SEC. 7-1419. - CONSTITUTIONALITY AND LEGALITY.¶
SEC. 7-1420. - AUDIT AND EXAMINATION OF PREMISES AND RECORDS.¶
SEC. 7-1421. - OTHER LICENSES, PERMITS, TAXES, FEES OR CHARGES.¶
SEC. 7-1422. - PAYMENT OF TAX DOES NOT AUTHORIZE UNLAWFUL BUSINESS.¶
SEC. 7-1423. - FAILURE TO REPORT, NONPAYMENT, FRAUD.¶
SEC. 7-1424. - TAX ASSESSMENT—NOTICE REQUIREMENTS.¶
SEC. 7-1425. - RELIEF FROM TAXES—DISASTER RELIEF.¶
SEC. 7-1426. - CONVICTION FOR VIOLATION—TAXES NOT WAIVED.¶
SEC. 7-1427. - VIOLATION DEEMED MISDEMEANOR.¶
SEC. 7-1428. - SEVERABILITY.¶
SEC. 7-1429. - REMEDIES CUMULATIVE.¶
SEC. 7-1430. - AMENDMENT OR REPEAL.¶
SEC. 7-1431. - ANNUAL REPORT.¶
Get a plain-English answer with a citation back to this text.
Ask AI about this code