Title 6 — BUSINESS LICENSES AND REGULATIONS
Chapter 6.10 — CANNABIS BUSINESS TAX
La Mesa Municipal Code · 2026-09 edition · updated 2026-10-02 · La Mesa
6.10.010 - Title.¶
6.10.020 - Authority and purpose.¶
6.10.030 - Intent.¶
6.10.040 - Definitions.¶
6.10.050 - Tax imposed—Medicinal cannabis.¶
6.10.060 - Tax imposed—Adult—Use cannabis.¶
6.10.070 - Reporting and remittance of tax.¶
6.10.080 - Payments and communications—Timely remittance.¶
6.10.090 - Payment—When taxes deemed delinquent.¶
6.10.100 - Notice not required by the city.¶
6.10.110 - Penalties and interest.¶
6.10.120 - Refunds and credits.¶
6.10.130 - Refunds and procedures.¶
6.10.140 - Personal cultivation not taxed.¶
6.10.150 - Administration of the tax.¶
6.10.160 - Appeal procedure.¶
6.10.170 - Enforcement—Action to collect.¶
6.10.180 - Apportionment.¶
6.10.190 - Constitutionality and legality.¶
6.10.200 - Audit and examination of premises and records.¶
6.10.210 - Other licenses, permits, taxes, fees or charges.¶
6.10.220 - Payment of tax does not authorize unlawful business.¶
6.10.230 - Deficiency determinations.¶
6.10.240 - Failure to report—Nonpayment, fraud.¶
6.10.250 - Tax assessment—Notice requirements.¶
6.10.260 - Tax assessment—Hearing, application and determination.¶
6.10.270 - Relief from taxes—Disaster relief.¶
6.10.280 - Conviction for violation—Taxes not waived.¶
6.10.290 - Violation deemed misdemeanor.¶
6.10.300 - Severability.¶
6.10.310 - Remedies cumulative.¶
6.10.320 - Amendment or repeal.¶
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