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Chapter 34 — TAXATION

Article V — CANNABIS BUSINESS TAX

Oceanside Municipal Code · 2026-09 edition · updated 2026-10-02 · Oceanside

Sec. 34.51. - Title.

Sec. 34.52. - Effective date.

Sec. 34.53. - Authority and purpose.

Sec. 34.54. - Definitions.

Sec. 34.55. - Cannabis business tax.

Sec. 34.56. - Cannabis cultivation tax.

Sec. 34.57. - Registration of cannabis businesses.

Sec. 34.58. - Payment obligation.

Sec. 34.59. - Tax payment does not authorize activity.

Sec. 34.60. - Cannabis tax is not a sales, income or property tax.

Sec. 34.61. - Amendments, rate adjustments, and administration.

Sec. 34.62. - Returns and remittances.

Sec. 34.63. - Failure to pay timely.

Sec. 34.64. - Refunds.

Sec. 34.65. - Enforcement.

Sec. 34.66. - Consistency with business tax rules.

Sec. 34.67. - Successor and assignee responsibility.

Sec. 34.68. - Debts, deficiencies and assessments.

Sec. 34.69. - Apportionment.

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