Chapter 45 — CANNABIS BUSINESS TAX
Mountain View Municipal Code · 2026-09 edition · updated 2026-10-02 · Mountain View
SEC. 45.1. - Title.¶
SEC. 45.2. - Purpose.¶
SEC. 45.3. - Definitions.¶
SEC. 45.4. - Cannabis business tax.¶
SEC. 45.5. - Payment obligation.¶
SEC. 45.6. - Tax payment does not authorize activity.¶
SEC. 45.7. - Cannabis business tax not a sales tax.¶
SEC. 45.8. - Returns and remittances.¶
SEC. 45.9. - Refunds.¶
SEC. 45.10. - Administration of the tax.¶
SEC. 45.11. - Penalties and interest.¶
SEC. 45.12. - Failure to collect and report tax—Determination of tax by tax administrator.¶
SEC. 45.13. - Appeal to appeals hearing board.¶
SEC. 45.14. - Audit.¶
SEC. 45.15. - Actions to collect.¶
SEC. 45.16. - Apportionment.¶
SEC. 45.17. - Consistency with business license tax.¶
SEC. 45.18. - Constitutionality and legality; not a sales tax; Gann Limit.¶
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