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Chapter 5.78 — CANNABIS BUSINESS TAX

Riverside Municipal Code · 2026-09 edition · updated 2026-09-27 · Riverside

5.78.010 - Short Title.

5.78.020 - Tax Imposed.

5.78.030 - Definitions.

5.78.040 Other - Licenses, permits, taxes, fees or charges.

5.78.050 - Payment of tax does not authorize unlawful business.

5.78.060 - Registration with tax administrator.

5.78.070 - Payment—Location.

5.78.080 - Amount of business tax owed.

5.78.090 - Payment—Time limits.

5.78.100 - Payments and communications made by mail—Proof of timely submittal.

5.78.110 - Payment—When taxes deemed delinquent.

5.78.120 - Notice not required by city.

5.78.130 - Payment—Penalty for delinquency.

5.78.150 - Refunds—Credits.

5.78.160 - Refunds and procedures.

5.78.170 - Reserved.

5.78.180 - Exemptions—General.

5.78.190 - Enforcement—Duties of tax administrator and chief of police.

5.78.200 - Rules and regulations.

5.78.210 - Apportionment.

5.78.220 - Audit and examination of records and equipment.

5.78.230 - Tax deemed debt to city.

5.78.240 - Lien—Recordation.

5.78.250 - Warrant for collection of tax.

5.78.260 - Seizure and sale.

5.78.270 - Successor's and assignee's responsibility.

5.78.280 - Deficiency determinations.

5.78.290 - Tax assessment—Authorized when—Nonpayment—fraud.

5.78.300 - Tax assessment—Notice requirements.

5.78.310 - Tax assessment—Hearing—Application and determination.

5.78.320 - Tax assessment—Appeal.

5.78.330 - Conviction for chapter violation—Taxes not waived.

5.78.340 - Violation deemed misdemeanor—Penalty.

5.78.350 - Effect of state and federal references authorization.

5.78.360 - Remedies cumulative.

5.78.370 - Amendment or repeal.

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