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Title 3 — REVENUE AND FINANCE

3.08 — CANNABIS BUSINESS TAX

Goleta Municipal Code · 2026-07 edition · updated 2026-10-02 · Goleta

§ 3.08.010. Definitions.

§ 3.08.020. Purpose of Tax.

§ 3.08.030. Imposition of Tax.

§ 3.08.040. Payment Obligation.

§ 3.08.050. City Council Authorization to Adjust Tax Rate and/or Methodology.

§ 3.08.060. Payment of Tax Does Not Authorize Illegal Activity.

§ 3.08.070. Cannabis Business Tax Is Not a Sales Tax.

§ 3.08.080. Amendments and Administration.

§ 3.08.090. Returns and Remittances.

§ 3.08.100. Failure to Pay Tax.

§ 3.08.110. Refunds.

§ 3.08.120. Enforcement.

§ 3.08.130. Debts, Deficiencies and Assessments.

§ 3.08.140. Appeals.

§ 3.08.150. No Injunction/Writ of Mandate.

§ 3.08.160. Future Amendment to Cited Statute.

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