Chapter 3.05 — COMMERCIAL CANNABIS BUSINESS TAX
San Luis Obispo County Municipal Code · 2026-09 edition · updated 2026-09-30 · San Luis Obispo County
3.05.010 - Title.¶
3.05.020 - General tax.¶
3.05.030 - Purpose of the chapter.¶
3.05.040 - Definitions.¶
3.05.050 - Tax imposed.¶
3.05.060 - Reporting and remittance of tax.¶
3.05.070 - Payments and communications—Timely remittance.¶
3.05.080 - Payment—When taxes deemed delinquent.¶
3.05.090 - Notice not required by the county.¶
3.05.100 - Penalties and interest.¶
3.05.110 - Refunds and credits.¶
3.05.120 - Refunds and procedures.¶
3.05.130 - Exemptions from the tax.¶
3.05.140 - Administration of the tax.¶
3.05.150 - Appeal procedure.¶
3.05.160 - Enforcement—Action to collect.¶
3.05.170 - Apportionment.¶
3.05.180 - Constitutionality and legality.¶
3.05.190 - Audit and examination of records and equipment.¶
3.05.200 - Other licenses, permits, taxes, fees or charges.¶
3.05.210 - Payment of tax does not authorize unlawful business.¶
3.05.220 - Deficiency determinations.¶
3.05.230 - Failure to report—Nonpayment, fraud.¶
3.05.240 - Tax assessment—Notice requirements.¶
3.05.250 - Tax assessment—Hearing, application and determination.¶
3.05.260 - Conviction for chapter violation—Taxes not waived.¶
3.05.270 - Violation deemed misdemeanor.¶
3.05.280 - Severability.¶
3.05.290 - Remedies cumulative.¶
3.05.300 - Amendment or repeal.¶
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