Chapter 3.25 — CANNABIS BUSINESS TAX
Huntington Beach Municipal Code · 2026-07 edition · updated 2026-10-02 · Huntington Beach
§ 3.25.010. Title.¶
§ 3.25.020. Authority and Purpose.¶
§ 3.25.030. Intent.¶
§ 3.25.040. Definitions.¶
§ 3.25.050. Tax Imposed.¶
§ 3.25.060. Reporting and Remittance of Tax.¶
§ 3.25.070. Payments and Communications—Timely Remittance.¶
§ 3.25.080. Payment When Taxes Deemed Delinquent.¶
§ 3.25.090. Notice Not Required By the City.¶
§ 3.25.100. Penalties and Interest.¶
§ 3.25.110. Refunds and Credits.¶
§ 3.25.120. Refunds and Procedures.¶
§ 3.25.130. Personal Cultivation Not Taxed.¶
§ 3.25.140. Administration of the Tax.¶
§ 3.25.150. Appeal Procedure.¶
§ 3.25.160. Enforcement—Action to Collect.¶
§ 3.25.170. Apportionment.¶
§ 3.25.180. Constitutionality and Legality.¶
§ 3.25.190. Audit and Examination of Premises and Records.¶
§ 3.25.200. Other Licenses, Permits, Taxes, Fees or Charges.¶
§ 3.25.210. Payment of Tax Does Not Authorize Unlawful Business.¶
§ 3.25.220. Deficiency Determinations.¶
§ 3.25.230. Failure to Report—Nonpayment, Fraud.¶
§ 3.25.240. Tax Assessment—Notice Requirements.¶
§ 3.25.250. Tax Assessment Hearing, Application and Determination.¶
§ 3.25.260. Relief From Taxes—Disaster Relief.¶
§ 3.25.270. Conviction for Violation—Taxes Not Waived.¶
§ 3.25.280. Severability.¶
§ 3.25.290. Remedies Cumulative.¶
§ 3.25.300. Amendment or Modification.¶
Get a plain-English answer with a citation back to this text.
Ask AI about this code