Chapter 7.14 — CANNABIS BUSINESS TAX
Pacific Grove Municipal Code · 2026-07 edition · updated 2026-09-27 · Pacific Grove
§ 7.14.010. Title.¶
§ 7.14.020. Authority and purpose.¶
§ 7.14.030. Intent.¶
§ 7.14.040. Definitions.¶
§ 7.14.050. Tax imposed.¶
§ 7.14.060. Registration, reporting and remittance of tax.¶
§ 7.14.070. Payments and communications – Timely remittance.¶
§ 7.14.080. Payment – When taxes deemed delinquent.¶
§ 7.14.090. Notice not required by the city.¶
§ 7.14.100. Penalties and interest.¶
§ 7.14.110. Refunds and credits.¶
§ 7.14.120. Refunds and procedures.¶
§ 7.14.130. Personal cultivation not taxed.¶
§ 7.14.140. Administration of the tax.¶
§ 7.14.150. Appeal procedure.¶
§ 7.14.160. Enforcement – Action to collect.¶
§ 7.14.170. Apportionment.¶
§ 7.14.180. Constitutionality and legality.¶
§ 7.14.190. Audit and examination of premises and records.¶
§ 7.14.200. Other licenses, permits, taxes, fees, or charges.¶
§ 7.14.210. Payment of tax does not authorize unlawful business.¶
§ 7.14.220. Deficiency determinations.¶
§ 7.14.230. Failure to report – Nonpayment, fraud.¶
§ 7.14.240. Tax assessment – Notice requirements.¶
§ 7.14.250. Tax assessment – Hearing, application, and determination.¶
§ 7.14.260. Relief from taxes – Disaster relief.¶
§ 7.14.270. Conviction for violation – Taxes not waived.¶
§ 7.14.280. Violation deemed misdemeanor.¶
§ 7.14.290. Severability.¶
§ 7.14.300. Remedies cumulative.¶
§ 7.14.310. Amendment or modification.¶
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