Chapter 5.18 — CANNABIS BUSINESS TAX
San Bernardino Municipal Code · 2026-09 edition · updated 2026-09-30 · San Bernardino
§ 5.18.010 TITLE.¶
§ 5.18.020 AUTHORITY AND PURPOSE.¶
§ 5.18.030 INTENT.¶
§ 5.18.040 DEFINITIONS.¶
§ 5.18.050 TAX IMPOSED.¶
§ 5.18.060 REPORTING AND REMITTANCE OF TAX.¶
§ 5.18.070 PAYMENTS AND COMMUNICATIONS - TIMELY REMITTANCE.¶
§ 5.18.080 PAYMENT - WHEN TAXES DEEMED DELINQUENT.¶
§ 5.18.090 NOTICE NOT REQUIRED BY THE CITY.¶
§ 5.18.100 PENALTIES AND INTEREST.¶
§ 5.18.110 REFUNDS AND CREDITS.¶
§ 5.18.120 REFUNDS AND PROCEDURES.¶
§ 5.18.130 PERSONAL CULTIVATION NOT TAXED.¶
§ 5.18.140 ADMINISTRATION OF THE TAX.¶
§ 5.18.150 APPEAL PROCEDURE.¶
§ 5.18.160 ENFORCEMENT - ACTION TO COLLECT.¶
§ 5.18.170 APPORTIONMENT.¶
§ 5.18.180 CONSTITUTIONALITY AND LEGALITY.¶
§ 5.18.190 AUDIT AND EXAMINATION OF PREMISES AND RECORDS.¶
§ 5.18.200 OTHER LICENSES, PERMITS, TAXES, FEES OR CHARGES.¶
§ 5.18.210 PAYMENT OF TAX DOES NOT AUTHORIZE UNLAWFUL BUSINESS.¶
§ 5.18.220 DEFICIENCY DETERMINATIONS.¶
§ 5.18.230 FAILURE TO REPORT - NON-PAYMENT, FRAUD.¶
§ 5.18.240 TAX ASSESSMENT - NOTICE REQUIREMENTS.¶
§ 5.18.250 TAX ASSESSMENT - HEARING, APPLICATION AND DETERMINATION.¶
§ 5.18.260 RELIEF FROM TAXES - DISASTER RELIEF.¶
§ 5.18.270 CONVICTION FOR VIOLATION - TAXES NOT WAIVED.¶
§ 5.18.280 VIOLATION DEEMED MISDEMEANOR.¶
§ 5.18.290 SEVERABILITY.¶
§ 5.18.300 REMEDIES CUMULATIVE.¶
§ 5.18.310 AMENDMENT OR REPEAL.¶
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