Chapter 3.18 — CANNABIS BUSINESS TAX
Laguna Woods Municipal Code · 2026-09 edition · updated 2026-10-02 · Laguna Woods
Sec. 3.18.010. - Title.¶
Sec. 3.18.020. - Purpose and intent.¶
Sec. 3.18.030. - Definitions.¶
Sec. 3.18.040. - Tax imposed.¶
Sec. 3.18.050. - Registration, reporting and remittance of tax.¶
Sec. 3.18.060. - Payments and communications—Timely remittance.¶
Sec. 3.18.070. - Payment—When taxes deemed delinquent.¶
Sec. 3.18.080. - Notice not required.¶
Sec. 3.18.090. - Penalties and interest.¶
Sec. 3.18.100. - Refunds and procedures.¶
Sec. 3.18.110. - Personal cultivation not taxed.¶
Sec. 3.18.120. - Administration of the tax.¶
Sec. 3.18.130. - Enforcement—Action to collect.¶
Sec. 3.18.140. - Apportionment.¶
Sec. 3.18.150. - Audit and examination of premises and records.¶
Sec. 3.18.160. - Other licenses, permits, taxes, fees, or charges.¶
Sec. 3.18.170. - Payment of tax does not authorize unlawful business.¶
Sec. 3.18.180. - Deficiency determinations.¶
Sec. 3.18.190. - Failure to report—Nonpayment.¶
Sec. 3.18.200. - Tax assessment—Notice requirements.¶
Sec. 3.18.210. - Tax assessment—Hearing and determination.¶
Sec. 3.18.220. - Appeal procedure.¶
Sec. 3.18.230. - Conviction for violation—Taxes not waived.¶
Sec. 3.18.240. - Severability.¶
Sec. 3.18.250. - Remedies cumulative.¶
Sec. 3.18.260. - Amendment or modification.¶
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