Chapter 3.30 — CANNABIS BUSINESS TAX
Lassen County Municipal Code · 2026-07 edition · updated 2026-10-02 · Lassen County
§ 3.30.010. Title.¶
§ 3.30.020. Authority and purpose.¶
§ 3.30.030. Intent.¶
§ 3.30.040. Definitions.¶
§ 3.30.050. Tax imposed.¶
§ 3.30.060. Reporting and remittance of tax.¶
§ 3.30.070. Payments and communications—Timely remittance.¶
§ 3.30.080. Payment—When taxes deemed delinquent.¶
§ 3.30.090. Notice not required by the county.¶
§ 3.30.100. Penalties and interest.¶
§ 3.30.110. Refunds and credits.¶
§ 3.30.120. Refunds and procedures.¶
§ 3.30.130. Personal cultivation not taxed.¶
§ 3.30.140. Administration of the tax.¶
§ 3.30.150. Appeal procedure.¶
§ 3.30.160. Enforcement—Action to collect.¶
§ 3.30.170. Apportionment.¶
§ 3.30.180. Constitutionality and legality.¶
§ 3.30.190. Audit and examination of premises and records.¶
§ 3.30.200. Other licenses, permits, taxes, fees or charges.¶
§ 3.30.210. Payment of tax does not authorize unlawful business.¶
§ 3.30.220. Deficiency determinations.¶
§ 3.30.230. Failure to report—Nonpayment, fraud.¶
§ 3.30.240. Tax assessment—Notice requirements.¶
§ 3.30.250. Tax assessment—Hearing, application and determination.¶
§ 3.30.260. Relief from taxes—Disaster relief.¶
§ 3.30.270. Conviction for violation—Taxes not waived.¶
§ 3.30.280. Violation deemed misdemeanor.¶
§ 3.30.290. Severability.¶
§ 3.30.300. Remedies cumulative.¶
§ 3.30.310. Amendment or repeal.¶
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