Article II — Cigarette Tax.
Salinas Municipal Code · 2026-09 edition · updated 2026-09-27 · Salinas
Sections in this part
- Sec. 32-2. - Definitions.
- Sec. 32-3. - Imposed.
- Sec. 32-4. - To be paid to retailer; constitutes debt to city; advance payment.
- Sec. 32-5. - Remittance by retailer to city.
- Sec. 32-6. - Registration.
- Sec. 32-7. - Penalties and interest.
- Sec. 32-8. - Failure to collect and report tax; determination of tax by finance director.
- Sec. 32-9. - Appeals from determination by finance director.
- Sec. 32-10. - Records.
- Sec. 32-11. - Refunds.
- Sec. 32-12. - Actions to collect.
- Sec. 32-13. - Penalties for violation of article.
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