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Title 5 — LICENSES, PERMITS, AND REGULATIONS

Chapter 5.10 — CANNABIS BUSINESS TAX

San Luis Obispo Municipal Code · 2026-09 edition · updated 2026-10-02 · San Luis Obispo

5.10.010 Title.¶

5.10.020 Authority and purpose.¶

5.10.030 Intent.¶

5.10.040 Definitions.¶

5.10.045 Registration of cannabis business.¶

5.10.050 Tax imposed.¶

5.10.060 Reporting and remittance of tax.¶

5.10.070 Payments and communications—Timely remittance.¶

5.10.080 Payment—When taxes deemed delinquent.¶

5.10.090 Notice not required by the city.¶

5.10.100 Penalties and interest.¶

5.10.110 Refunds and credits.¶

5.10.120 Refunds and procedures.¶

5.10.130 Personal cultivation not taxed.¶

5.10.140 Administration of the tax.¶

5.10.150 Appeal procedure.¶

5.10.160 Enforcement—Action to collect.¶

5.10.170 Apportionment.¶

5.10.180 Constitutionality and legality.¶

5.10.190 Audit and examination of premises and records.¶

5.10.200 Other licenses, permits, taxes, fees or charges.¶

5.10.210 Payment of tax does not authorize unlawful business.¶

5.10.220 Deficiency determinations.¶

5.10.230 Failure to report—Nonpayment, fraud.¶

5.10.240 Tax assessment—Notice requirements.¶

5.10.250 Tax assessment—Hearing, application and determination.¶

5.10.260 Relief from taxes—Disaster relief.¶

5.10.270 Conviction for violation—Taxes not waived.¶

5.10.280 Violation deemed misdemeanor.¶

5.10.290 Severability.¶

5.10.300 Remedies cumulative.¶

5.10.310 Amendment or repeal.¶

5.10.320 Enforcement consistent with business license tax.¶

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▸Contents — San Luis Obispo Municipal Code

San Luis Obispo Municipal Code

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