Title 5 — BUSINESS TAXES, LICENSES, PERMITS AND REGULATIONS
Chapter 5.46 — CANNABIS BUSINESS TAX
Lemon Grove Municipal Code · 2026-07 edition · updated 2026-10-02 · Lemon Grove
§ 5.46.010. Title.¶
§ 5.46.020. Authority and purpose.¶
§ 5.46.030. Intent.¶
§ 5.46.040. Definitions.¶
§ 5.46.050. Tax imposed.¶
§ 5.46.060. Registration, reporting and remittance of tax.¶
§ 5.46.070. Payments and communications—Timely remittance.¶
§ 5.46.080. Payment—When taxes deemed delinquent.¶
§ 5.46.090. Notice not required by the city.¶
§ 5.46.100. Penalties and interest.¶
§ 5.46.110. Refunds and credits.¶
§ 5.46.120. Refunds and procedures.¶
§ 5.46.130. Personal cultivation not taxed.¶
§ 5.46.140. Administration of the tax.¶
§ 5.46.150. Appeal procedure.¶
§ 5.46.160. Enforcement—Action to collect.¶
§ 5.46.170. Apportionment.¶
§ 5.46.180. Constitutionality and legality.¶
§ 5.46.190. Audit and examination of premises and records.¶
§ 5.46.200. Other licenses, permits, taxes, fees or charges.¶
Section 5.46.060.¶
§ 5.46.210. Payment of tax does not authorize unlawful business.¶
§ 5.46.220. Deficiency determinations.¶
§ 5.46.230. Failure to report—Nonpayment, fraud.¶
§ 5.46.240. Tax assessment—Notice requirements.¶
§ 5.46.250. Tax assessment—Hearing, application and determination.¶
§ 5.46.260. Conviction for violation—Taxes not waived.¶
§ 5.46.270. Violation deemed misdemeanor.¶
§ 5.46.280. Severability.¶
§ 5.46.290. Remedies cumulative.¶
§ 5.46.300. Amendment or modification.¶
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