Chapter 3.45 — CANNABIS BUSINESS TAX
Half Moon Bay Municipal Code · 2026-07 edition · updated 2026-10-02 · Half Moon Bay
§ 3.45.010. Title.¶
§ 3.45.020. Authority and purpose.¶
§ 3.45.030. Intent.¶
§ 3.45.040. Definitions.¶
§ 3.45.050. Tax imposed.¶
§ 3.45.060. Reporting and remittance of tax.¶
§ 3.45.070. Payments and communications–Timely remittance.¶
§ 3.45.080. Payment–When taxes deemed delinquent.¶
§ 3.45.090. Notice not required by the city.¶
§ 3.45.100. Penalties and interest.¶
§ 3.45.110. Refunds and credits.¶
§ 3.45.120. Refunds and procedures.¶
§ 3.45.130. Personal cultivation not taxed.¶
§ 3.45.140. Administration of the tax.¶
§ 3.45.150. Appeal procedure.¶
§ 3.45.160. Enforcement–Action to collect.¶
§ 3.45.170. Apportionment.¶
§ 3.45.180. Constitutionality and legality.¶
§ 3.45.190. Audit and examination of premises and records.¶
§ 3.45.200. Other licenses, permits, taxes, fees or charges.¶
§ 3.45.210. Payment of tax does not authorize unlawful business.¶
§ 3.45.220. Deficiency determinations.¶
§ 3.45.230. Failure to report-—Nonpayment, fraud.¶
§ 3.45.240. Tax assessment–Notice requirements.¶
§ 3.45.250. Tax assessment–Hearing, application and determination.¶
§ 3.45.260. Relief from taxes–Disaster relief.¶
§ 3.45.270. Conviction for violation–Taxes not waived.¶
§ 3.45.280. Violation deemed misdemeanor.¶
§ 3.45.290. Severability.¶
§ 3.45.300. Remedies cumulative.¶
§ 3.45.310. Amendment or repeal.¶
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