Title 5 — BUSINESS TAXES, LICENSES AND REGULATIONS
§ 5.32
Lindsay Municipal Code · 2026-09 edition · updated 2026-10-02 · Lindsay
5.32.010 Short Title¶
5.32.020 Operative Date¶
5.32.030 Definitions¶
5.32.040 Tax Authorization¶
5.32.050 Tax On Commercial Cannabis Business¶
5.32.060 Reporting And Remittance Of Tax¶
5.32.070 Registration¶
5.32.080 Payments And Communications; Timely Remittance¶
5.32.090 Payment; When Taxes Deemed Delinquent¶
5.32.100 Notice Not Required By City¶
5.32.110 Penalties And Interest¶
5.32.120 Refunds And Credits¶
5.32.130 Refunds And Procedures¶
5.32.140 Exemptions From The Tax¶
5.32.150 Administration Of The Tax¶
5.32.160 Enforcement; Action To Collect¶
5.32.170 Apportionment¶
5.32.180 Constitutionality And Legality¶
5.32.190 Audit And Examination Of Records And Equipment¶
5.32.200 Other Licenses, Permits, Taxes, Fees, Or Charges¶
5.32.210 Change Of Ownership¶
5.32.220 Payment Of Taxes Does Not Authorize Unlawful Business¶
5.32.230 Deficiency Determinations¶
5.32.240 Failure To Report¶
5.32.250 Tax Assessment; Notice Requirements¶
5.32.260 Tax Assessment; Hearing, Application, And Determination¶
5.32.270 Appeal Procedure¶
5.32.280 Conviction For Chapter Violation; Taxes Not Waived¶
5.32.290 Violation Deemed Misdemeanor¶
5.32.300 Remedies Cumulative¶
5.32.310 Amendment Or Repeal¶
5.32.320 Suspension Of Collection¶
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