Chapter 18 — CANNABIS OPERATION TAX
Pacifica Municipal Code · 2026-09 edition · updated 2026-09-30 · Pacifica
Sec. 3-18.01. - Purpose and intent.¶
Sec. 3-18.02. - Imposition of tax.¶
Sec. 3-18.03. - Definitions.¶
Sec. 3-18.04. - Payment obligation.¶
Sec. 3-18.05. - Registration of cannabis operation.¶
Sec. 3-18.06. - City Council authorization to adjust rates.¶
Sec. 3-18.07. - Payment of tax does not authorize activity.¶
Sec. 3-18.08. - Cannabis operations tax is not a sales or use tax.¶
Sec. 3-18.09. - Amendments and administration.¶
Sec. 3-18.10. - Returns and remittances.¶
Sec. 3-18.11. - Failure to pay tax.¶
Sec. 3-18.12. - Refunds.¶
Sec. 3-18.13. - Enforcement.¶
Sec. 3-18.14. - Debts—Deficiencies—Assessments.¶
Sec. 3-18.15. - Exemptions.¶
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