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Title 5 — BUSINESS LICENSES GENERALLY

Chapter 5.06 — CANNABIS BUSINESS TAX

Morgan Hill Municipal Code · 2026-09 edition · updated 2026-09-30 · Morgan Hill

5.06.010 - Title.

5.06.020 - Authority and purpose.

5.06.030 - Intent.

5.06.040 - Definitions.

5.06.050 - Tax imposed.

5.06.060 - Reporting and remittance of tax.

5.06.070 - Payments and communications—Timely remittance.

5.06.080 - Payment—When taxes deemed delinquent.

5.06.090 - Notice not required by the city.

5.06.100 - Penalties and interest.

5.06.110 - Refunds and credits.

5.06.120 - Refunds and procedures.

5.06.130 - Personal cultivation not taxed.

5.06.140 - Administration of the tax.

5.06.150 - Appeal procedure.

5.06.160 - Enforcement—Action to collect.

5.06.170 - Apportionment.

5.06.180 - Constitutionality and legality.

5.06.190 - Audit and examination of premises and records.

5.06.200 - Other licenses, permits, taxes, fees, or charges.

5.06.210 - Payment of tax does not authorize unlawful business.

5.06.220 - Deficiency determinations.

5.06.230 - Failure to report—Nonpayment, fraud.

5.06.240 - Tax assessment—Notice requirements.

5.06.250 - Tax assessment—Hearing, application, and determination.

5.06.260 - Relief from taxes—Disaster relief.

5.06.270 - Conviction for violation—Taxes not waived.

5.06.280 - Violation deemed misdemeanor.

5.06.290 - Severability.

5.06.300 - Remedies cumulative.

5.06.310 - Amendment or repeal.

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▸Contents — Morgan Hill Municipal Code

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