Chapter 4.22 — COMMERCIAL CANNABIS ACTIVITY TAXES
Imperial County Municipal Code · 2026-09 edition · updated 2026-10-02 · Imperial County
4.22.010 - Short title.¶
4.22.020 - Purpose.¶
4.22.030 - General taxes.¶
4.22.040 - Definitions.¶
4.22.050 - Imposition of taxes.¶
4.22.060 - Adjustment of tax rates or methodology.¶
4.22.070 - Reporting and remittance of tax.¶
4.22.080 - Registration.¶
4.22.090 - Timely remittance.¶
4.22.100 - Delinquency.¶
4.22.110 - Notice of delinquency not required.¶
4.22.120 - Penalties and interest.¶
4.22.130 - Refunds and credits.¶
4.22.140 - Refund procedures.¶
4.22.150 - Exemptions from tax.¶
4.22.160 - Administration of tax.¶
4.22.170 - Appeal procedure.¶
4.22.180 - Action to collect.¶
4.22.190 - Apportionment.¶
4.22.200 - Constitutionality and legality.¶
4.22.210 - Audit and examination of records and equipment.¶
4.22.220 - Payment of tax does not authorize unlawful business.¶
4.22.230 - Deficiency determinations.¶
4.22.240 - Failure to report.¶
4.22.250 - Tax assessment—Notice requirements.¶
4.22.260 - Tax assessment—Hearing, application, and determination.¶
4.22.270 - Conviction for chapter violation—Taxes not waived.¶
4.22.280 - Violation deemed misdemeanor.¶
4.22.290 - Severability.¶
4.22.300 - Remedies cumulative.¶
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