Title 7 — BUSINESS TAXES, LICENSES AND REGULATIONS
Chapter 7.100 — COMMERCIAL CANNABIS BUSINESS TAX
Monterey County Municipal Code · 2026-09 edition · updated 2026-10-02 · Monterey County
7.100.010 - Title.¶
7.100.020 - General tax.¶
7.100.030 - Purpose of the Chapter.¶
7.100.040 - Definitions.¶
7.100.050 - Tax imposed.¶
7.100.060 - Reporting and remittance of tax.¶
7.100.070 - Payments and communications—Timely remittance.¶
7.100.080 - Payment—When taxes deemed delinquent.¶
7.100.090 - Notice not required by the County.¶
7.100.100 - Penalties and interest.¶
7.100.110 - Refunds and credits.¶
7.100.130 - Exemptions from the tax.¶
7.100.140 - Administration of the tax.¶
7.100.150 - Appeal procedure.¶
7.100.160 - Enforcement—Action to collect.¶
7.100.170 - Apportionment.¶
7.100.180 - Constitutionality and legality.¶
7.100.190 - Audit and examination of records and equipment.¶
7.100.200 - Other licenses, permits, taxes, fees or charges.¶
7.100.210 - Payment of tax does not authorize unlawful business.¶
7.100.220 - Deficiency determinations.¶
7.100.230 - Failure to report—Nonpayment, fraud.¶
7.100.240 - Tax assessment—Notice requirements.¶
7.100.250 - Tax assessment—Hearing, application and determination.¶
7.100.260 - Conviction for Chapter violation—Taxes not waived.¶
7.100.270 - Violation deemed misdemeanor.¶
7.100.280 - Severability.¶
7.100.290 - Remedies cumulative.¶
7.100.300 - Amendment or repeal.¶
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