Title 6 — BUSINESS LICENSES AND REGULATIONS
Chapter 6.32 — CANNABIS BUSINESS TAX
Mendocino County Municipal Code · 2026-09 edition · updated 2026-10-02 · Mendocino County
Sec. 6.32.010 - Title.¶
Sec. 6.32.020 - General Tax.¶
Sec. 6.32.030 - Purpose of the Ordinance.¶
Sec. 6.32.040 - Definitions.¶
Sec. 6.32.050 - Tax Imposed.¶
Sec. 6.32.055 - Relief From Minimum Tax—Notice and Affidavit of Fallowing.¶
Sec. 6.32.060 - Reporting and Remittance of Tax.¶
Sec. 6.32.070 - Payments and Communications — Timely Remittance.¶
Sec. 6.32.080 - Payment — When Taxes Deemed Delinquent.¶
Sec. 6.32.090 - Notice Not Required by the County.¶
Sec. 6.32.100 - Penalties and Interest.¶
Sec. 6.32.110 - Refunds and Credits.¶
Sec. 6.32.120 - Refunds and Procedures.¶
Sec. 6.32.130 - Exemptions from the Tax.¶
Sec. 6.32.140 - Administration of the Tax.¶
Sec. 6.32.150 - Appeal Procedure.¶
Sec. 6.32.160 - Enforcement — Action to Collect.¶
Sec. 6.32.170 - Apportionment.¶
Sec. 6.32.180 - Constitutionality and Legality.¶
Sec. 6.32.190 - Audit and Examination of Records and Equipment.¶
Sec. 6.32.200 - Other Licenses, Permits, Taxes, Fees or Charges.¶
Sec. 6.32.210 - Payment of Tax Does Not Authorize Unlawful Business.¶
Sec. 6.32.220 - Deficiency Determinations.¶
Sec. 6.32.230 - Failure to Report—Nonpayment, Fraud.¶
Sec. 6.32.240 - Tax Assessment — Notice Requirements.¶
Sec. 6.32.250 - Tax Assessment — Hearing, Application and Determination.¶
Sec. 6.32.260 - Conviction for Chapter Violation — Taxes Not Waived.¶
Sec. 6.32.270 - Violation Deemed Misdemeanor.¶
Sec. 6.32.280 - Severability.¶
Sec. 6.32.290 - Remedies Cumulative.¶
Sec. 6.32.300 - Amendment or Repeal.¶
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