Chapter 3.40 — CANNABIS INDUSTRY TAX
San Rafael Municipal Code · 2026-09 edition · updated 2026-09-27 · San Rafael
3.40.010. - Title.¶
3.40.020. - Special excise tax.¶
3.40.030. - Purpose.¶
3.40.040. - Definitions.¶
3.40.050. - Tax authorized.¶
10.04.105 and 10.04.106 of the San Rafael Municipal Code for any such cannabis business.¶
3.40.060. - Registration of commercial cannabis activity.¶
3.40.070. - Reporting and remittance of tax.¶
3.40.080. - Payments and communications—Timely remittance.¶
3.40.090. - Payment—When taxes deemed delinquent.¶
3.40.100. - Notice not required by city.¶
3.40.110. - Delinquent taxes—Penalties and interest.¶
3.40.120. - Waiver of penalties.¶
3.40.140. - Exemptions from the tax.¶
3.40.150. - Enforcement.¶
3.40.160. - Rules and regulations.¶
3.40.170 - Apportionment.¶
3.40.180. - Construction.¶
3.40.190. - Audit and examination of records and equipment.¶
3.40.200. - Other licenses, permits, taxes, fees, or charges.¶
3.40.210. - Payment of tax does not authorize unlawful business.¶
3.40.220. - Deficiency determinations.¶
3.40.230. - Failure to report—Nonpayment.¶
3.40.240. - Tax assessment—Notice requirements.¶
3.40.250. - Appeal procedure.¶
3.40.260. - Conviction for chapter violation—Taxes not waived.¶
3.40.270. - Violation deemed misdemeanor.¶
3.40.280. - Actions to collect.¶
3.40.290. - Severability.¶
3.40.300. - Remedies cumulative.¶
3.40.310. - Amendment or repeal.¶
Get a plain-English answer with a citation back to this text.
Ask AI about this code