Article II — Rio Dell Municipal Code

General Tax Provisions

§ 5.40.200. Other licenses, permits, taxes, fees or charges.
§ 5.40.210. Business tax certificate – Required.

BUSINESS LICENSES AND REGULATIONS

§	5.40.220.	Payment of tax does not	§ 5.40.510.	Rules and regulations.
		authorize unlawful business.	§ 5.40.520.	Apportionment.
§	5.40.230.	Application – Form and	§ 5.40.530.	Audit and examination of
		contents.		records and equipment.
§	5.40.240.	Payment – Location.	§ 5.40.540.	Tax deemed debt to City.
§	5.40.250.	Amount of business tax	§ 5.40.550.	Deficiency determinations.
		owed.	§ 5.40.560.	Tax assessment –
§	5.40.260.	Security for payment of		Authorized when
		taxes.		nonpayment – Fraud.
§	5.40.270.	Payment – Time limits.	§ 5.40.570.	Tax assessment – Notice
§	5.40.280.	Payment – When taxes		requirements.
		deemed delinquent.	§ 5.40.580.	Tax assessment – Hearing –
§	5.40.290.	Notice not required by City.		Application and
§	5.40.300.	Payment – Penalty for		determination.
		delinquency.	§ 5.40.590.	Conviction for chapter
§	5.40.310.	Waiver of penalties.		violation – Taxes not
§	5.40.320.	Refunds – Credits.		waived.
§	5.40.330.	Refunds and procedures.	§ 5.40.600.	Violation deemed misdemeanor – Penalty.
		Article III	§ 5.40.610.	Effect of State and Federal
		Exemptions		reference/authorization.
			§ 5.40.620.	Subject to annual City
§	5.40.400.	Exemptions – Application –		audits.
		Issuance condition.	§ 5.40.630.	Remedies cumulative.
§	5.40.410.	Exemptions – General.	§ 5.40.640.	Amendment or repeal.
§	5.40.420.	Exemptions – Occasional	§ 5.40.650.	Severability.
		transactions.
				Chapter 5.45
		Article IV	RECREATIONAL CANNABIS SALES
	Administration And Enforcement
§	5.40.500.	Enforcement – Duties of
		Director and Chief of Police.