Chapter 5-32 — CANNABIS BUSINESS ACTIVITIES TAX
San Juan Bautista Municipal Code · 2026-09 edition · updated 2026-09-27 · San Juan Bautista
§ 5-32-010. Title.¶
§ 5-32-020. Authority and purpose.¶
§ 5-32-030. Intent.¶
§ 5-32-040. General tax.¶
§ 5-32-050. Definitions.¶
§ 5-32-060. Tax imposed.¶
§ 5-32-070. Exemptions.¶
§ 5-32-080. Tax, penalties, interest, and fees as a debt.¶
§ 5-32-090. Administration.¶
§ 5-32-100. Registration – Change of ownership.¶
§ 5-32-110. Reporting and remittance of tax.¶
§ 5-32-120. Deficiency.¶
§ 5-32-130. Delinquency – Notice not required by City.¶
§ 5-32-140. Penalties, fees, and interest.¶
§ 5-32-150. Waiver of penalties.¶
§ 5-32-160. Refunds – Credits.¶
§ 5-32-170. Notice of assessment.¶
§ 5-32-180. Assessment hearing.¶
§ 5-32-190. Appeal from assessment hearing.¶
§ 5-32-200. Enforcement.¶
§ 5-32-210. Apportionment.¶
§ 5-32-220. Constitutionality and legality.¶
§ 5-32-230. Recordkeeping – Audit.¶
§ 5-32-240. Other licenses, permits, tax, fees, or charges.¶
§ 5-32-250. Payment of tax does not authorize unlawful activities.¶
§ 5-32-260. Manner of giving notice.¶
§ 5-32-270. Unlawful activities designated – Misdemeanor.¶
§ 5-32-280. Violation – Taxes not waived.¶
§ 5-32-290. Severability.¶
§ 5-32-300. Remedies cumulative.¶
§ 5-32-310. Amendment or repeal.¶
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