Title 5 — BUSINESS TAXES, LICENSES AND REGULATIONS
Chapter 5.06 — CANNABIS BUSINESS TAX
Nevada City Municipal Code · 2026-09 edition · updated 2026-10-02 · Nevada City
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 - Conviction for violation—taxes not waived.¶
5.06.270 - Violation deemed misdemeanor.¶
5.06.280 - Severability.¶
5.06.290 - Remedies cumulative.¶
5.06.300 - Amendment or repeal.¶
Get a plain-English answer with a citation back to this text.
Ask AI about this code