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Article VII — Cannabis Business Tax [Added 12-10-2018 by Ord. No. 1262-A[7] ]

§ 11-61. Cannabis Business Tax.

Oakdale Municipal Code · 2026-07 edition · updated 2026-09-27 · Oakdale

  • (a) Every person engaged in a cannabis business shall pay an annual business license tax of up to $0.15 for each $1 of gross receipts, regardless of whether the City has authorized the cannabis business.

  • (b) The tax rate shall be set by resolution of the City Council. The City Council may, in its discretion, implement such cannabis business tax rate it deems appropriate, and may by resolution increase or lower such tax rate from time to time, provided that the cannabis business tax shall not exceed $0.15

7. Editor's Note: The former Article VII was repealed by Ord. No. 748, § 1, 1979.

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City of Oakdale, CA § 11-61

OAKDALE CITY CODE

§ 11-62

for each $1 of gross receipts.

  • (c) Any tax adopted by the City Council pursuant to this chapter shall apply only to those cannabis businesses operating outside the scope of a development agreement approved by the City Council. However, the tax may apply to all cannabis businesses in the event the City Council cancels the Cannabis Pilot Program.

  • (d) The Collector shall establish reporting periods for the periodic collection of gross receipts. The reporting period may fall under yearly, quarterly, or monthly reporting, or any reasonable reporting period established by the Collector.

  • (e) Failure to pay the cannabis business tax shall be subject to penalties, interest charges, and assessments, as the City Council may establish by resolution, and the City may use any and all code enforcement remedies available at law to collect such payments.

  • (f) The payment of the cannabis business tax shall not be construed as authorizing the conduct or continuance of any illegal business or of a legal business in an illegal manner. Nothing in this section shall be applied or construed as authorizing the sale of cannabis.

  • (g) The Collector or his or her designee shall annually audit any cannabis business taxes imposed by this section to verify that tax revenues have been properly expended in accordance with the law.

  • (h) The cannabis business tax is not a sales tax and shall not be assessed as such.

  • (i) This section was submitted to the qualified voters of the City for approval. Any amendment to the maximum tax rate therefore may not become effective until such amendment is approved by the voters. The voters expressly authorize the City Council to amend, modify, change, or revise any other provisions of this section as the City Council deems in the best interest of the City. The City Council or City Manager may promulgate rules, regulations and procedures to implement this section and to ensure the efficient and timely collection of any taxes or any related penalties imposed by this section.

§ 11-62. through § 11-65. (Reserved)

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City of Oakdale, CA § 11-66

FINANCE AND TAXATION

§ 11-70

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▸Contents — Oakdale Municipal Code
Oakdale Municipal Code
  1. Chapter 1
  2. Chapter 2
  3. Chapter 3
  4. Article IV — Fees and Charges.
  5. Chapter 4
  6. Article I — In General
  7. Article II — Dogs
  8. Article III
  9. Article IV — Permissible Household Pets, Etc.
  10. Article V — Abatement of Vicious Dogs
  11. Chapter 6
  12. Chapter 7
  13. Article I — Administration — General
  14. Article XIII — System Development Charges
  15. Article I
  16. Article II
  17. Article III
  18. Article 300.21 — (a) is added to read as follows:
  19. Article IV
  20. Article V
  21. Article VI — California Energy Code [Ord. No. 1243-16; amended…
  22. Article VII
  23. Article VIII
  24. Article IX
  25. Article X
  26. Article XI
  27. Chapter 8 — Referenced Standards is amended as follows:
  28. Article XII — Small Residential Rooftop Solar Energy System Pe…
  29. Article XIII
  30. Article XIV — Electric Vehicle Charging Station Permitting Str…
  31. Chapter 8
  32. Chapter 9
  33. Chapter 10
  34. Chapter 11
  35. Article II — Transactions and use tax.[3 ]
  36. Article III — Transient Occupancy Tax.[5 ]
  37. Article IV — Documentary Stamp Tax.[6 ]
  38. Article V — Financial Plan
  39. Article VI — City Treasurer Investments
  40. ▸Article VII — Cannabis Business Tax [Added 12-10-2018 by Ord. …
    Overview
    1. § 11-60. Definitions.
    2. § 11-61. Cannabis Business Tax.
  41. Article VIII — Parking and Business Improvement Area [Adopted …
  42. Article X — Crane Crossing Specific Plan - Plan Area Fee Progr…
  43. Chapter 12
  44. Chapter 1 — ADMINISTRATION PERMITS
  45. Chapter 1 — ADMINISTRATION
  46. Chapter 5 — FIRE SERVICE FEATURES FIRE APPARATUS ROADS
  47. Chapter 5
  48. Chapter 5
  49. Chapter 5
  50. Chapter 6
  51. Chapter 6
  52. Chapter 11
  53. Chapter 24 — FLAMABLE FINISHES
  54. Chapter 35
  55. Chapter 41
  56. Chapter 50 — HAZARDOUS MATERIALS GENERAL PROVISIONS
  57. Chapter 55
  58. Chapter 56
  59. Chapter 57
  60. Chapter 61
  61. Chapter 13
  62. Chapter 14
  63. Article VI — Disposal of Pharmaceutical Controlled Substances
  64. Article I — Waitresses and Entertainers
  65. Article II — Smoking at Council Meetings
  66. Article III — Smoking Pollution Control
  67. Article V — Waste Containers.
  68. Article VI — Disposal of Pharmaceutical Controlled Substances
  69. Chapter 15
  70. Chapter 16
  71. Chapter 17
  72. Chapter 18
  73. Article II — Abandoned, Wrecked, etc., Vehicles
  74. Article III — Railroad Crossing Permits
  75. Article IV
  76. Article V — Paid Parking Zones and Parking Permits[1 ]
  77. Article VI — Privately Owned and Maintained Roads and Parking …
  78. Article VII — Police Towing Services
  79. Article VIII — Traffic Rules
  80. Article X — Turning Movements
  81. Article XI — One-Way Alleys
  82. Article XII — Right-of-Way
  83. Article XIII — Public Offenses
  84. Article XIV — General Penalty
  85. Chapter 18A
  86. Chapter 19
  87. Article I — Offenses – Miscellaneous
  88. Article II — Graffiti[3 ]
  89. Article III
  90. Article IV — Coasting Devices
  91. Article V — Administrative Citation Process
  92. Article VI — Administrative Remedies
  93. Article VII
  94. Article VIII — Oakdale Massage Establishment Regulations
  95. Article X
  96. Article XI
  97. Article XII
  98. Article XIII
  99. Article XIV — Squatter Camps
  100. Article XV
  101. Article XVI — Noise Control [Added 5-6-2019 by Ord. No. 1263]
  102. Chapter 20
  103. Article III — Parks
  104. Article IV — Special Events
  105. Article V — Senior Citizens Commission
  106. Article VI — Drug Free Zones
  107. Chapter 21
  108. Chapter 22
  109. Article II — Police Relief and Pension Fund
  110. Chapter 23
  111. Chapter 24
  112. Chapter 25 — PURCHASES
  113. Chapter 26
  114. Article II — Collection and Disposal
  115. Article IV — Defacing Public and Private Property
  116. Article V — Legislative Recycling Mandates
  117. Chapter 28
  118. Article I — General Provisions
  119. Article II — Fees and Charges
  120. Article III — Sewer Mains and Sewer Laterals
  121. Article IV — Industrial Users
  122. Article V — Industrial Users' Discharge Permits
  123. Article VI — Enforcement
  124. Chapter 29
  125. Chapter 30
  126. Article II
  127. Article III — Trenching
  128. Article IV — Numbering of Streets
  129. Article V — Maintenance Districts
  130. Chapter 31
  131. Article II — Definitions and Responsibilities
  132. Article IV — Tentative Subdivision Maps
  133. Article V — Final Subdivision Maps
  134. Article VII — Vesting Tentative Maps for Residential Subdivisi…
  135. Article VIII — Dedications. Reservations, and Development Fees
  136. Article XI — Reversions to Acreage
  137. Article XII
  138. Article XIII — Correction and Amendment of Maps.
  139. Article XIV — Enforcement.
  140. Chapter 31A
  141. Chapter 32
  142. Chapter 33
  143. Article II — Disposition of Surplus Property
  144. Article III — Purchase by City Employees of Unclaimed or Surpl…
  145. Chapter 34
  146. Chapter 35
  147. Article II — Mains, Laterals and Hydrants
  148. Article III — Fees and Charges
  149. Article VII — Backflow and Cross-Connection Control
  150. Chapter 36
  151. Part I — General Provisions.
  152. Part II — Specific Plan Preparation Process.
  153. Part I — General Provisions
  154. Chapter 37
  155. Article II
  156. Article III — Regulations for Cannabis Businesses
  157. Article IV — Appeals and Enforcement
  158. Chapter DL

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