Title 5 — BUSINESS LICENSES AND REGULATIONS
Chapter 5.14 — COMMERCIAL CANNABIS TAX
King City Municipal Code · 2026-07 edition · updated 2026-10-02 · King City
§ 5.14.010. Authority and purpose.¶
§ 5.14.020. Tax imposed.¶
§ 5.14.030. Definitions.¶
§ 5.14.040. Other licenses, permits, taxes, fees or charges.¶
§ 5.14.050. Payment of tax does not authorize unlawful business.¶
§ 5.14.060. Payment—Location.¶
§ 5.14.070. Amount of cannabis tax owed.¶
§ 5.14.080. Payment—Time limits.¶
§ 5.14.090. Payments and communications made by mail—Proof of timely submittal.¶
§ 5.14.100. Payment—When taxes deemed delinquent.¶
§ 5.14.110. Notice not required by city.¶
§ 5.14.120. Payment—Penalty for delinquency.¶
§ 5.14.130. Waiver of penalties.¶
§ 5.14.140. Refunds—Credits.¶
§ 5.14.150. Refunds and procedures.¶
§ 5.14.160. Exemptions—Application—Issuance conditions.¶
§ 5.14.170. Exemptions—General.¶
§ 5.14.180. Exemptions—Occasional transactions.¶
Section 5.14.220.¶
§ 5.14.190. Personal cultivation not taxed.¶
§ 5.14.200. Enforcement—Duties of tax administrator and police department.¶
§ 5.14.210. Rules and regulations.¶
§ 5.14.220. Apportionment.¶
§ 5.14.230. Audit and examination of records and equipment.¶
§ 5.14.240. Tax deemed debt to city.¶
§ 5.14.250. Deficiency determinations.¶
§ 5.14.260. Tax assessment—Authorized when—Nonpayment—Fraud.¶
§ 5.14.270. Tax assessment—Notice requirements.¶
§ 5.14.280. Tax assessment—Hearing—Application and determination.¶
§ 5.14.290. Conviction for chapter violation—Taxes not waived.¶
§ 5.14.300. Violation deemed misdemeanor—Penalty.¶
§ 5.14.310. Severability.¶
§ 5.14.320. Effect of state and federal reference/authorization.¶
§ 5.14.330. Remedies cumulative.¶
§ 5.14.340. Amendment or modification.¶
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