Title 5 — BUSINESS LICENSES AND REGULATIONS
Chapter 5.60 — CANNABIS BUSINESS TAX
Hanford Municipal Code · 2026-07 edition · updated 2026-10-02 · Hanford
§ 5.60.010. Title.¶
§ 5.60.020. Authority and purpose.¶
§ 5.60.030. Intent.¶
§ 5.60.040. Definitions.¶
§ 5.60.050. Tax imposed.¶
§ 5.60.060. Reporting and remittance of tax.¶
§ 5.60.070. Payments and communications—Timely remittance.¶
§ 5.60.080. Payment—When taxes deemed delinquent.¶
§ 5.60.090. Notice not required by the city.¶
§ 5.60.100. Penalties and interest.¶
§ 5.60.110. Refunds and credits.¶
§ 5.60.120. Refunds and procedures.¶
§ 5.60.130. Personal cultivation not taxed.¶
§ 5.60.140. Administration of the tax.¶
§ 5.60.150. Appeal procedure.¶
§ 5.60.160. Enforcement—Action to collect.¶
§ 5.60.170. Apportionment.¶
§ 5.60.180. Constitutionality and legality.¶
§ 5.60.190. Audit and examination of premises and records.¶
§ 5.60.200. Other licenses, permits, taxes, fees or charges.¶
§ 5.60.210. Payment of tax does not authorize unlawful business.¶
§ 5.60.220. Deficiency determinations.¶
§ 5.60.230. Failure to report—Nonpayment, fraud.¶
§ 5.60.240. Tax assessment—Notice requirements.¶
§ 5.60.250. Tax assessment—Hearing, application and determination.¶
§ 5.60.260. Relief from taxes—Disaster relief.¶
§ 5.60.270. Conviction for violation—Taxes not waived.¶
§ 5.60.280. Violation deemed misdemeanor.¶
§ 5.60.290. Severability.¶
§ 5.60.300. Nuisance.¶
§ 5.60.310. Remedies cumulative.¶
§ 5.60.320. Amendment or repeal.¶
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