Chapter 50A — TAX ON CANNABIS OPERATIONS
Santa Barbara County Municipal Code · 2026-09 edition · updated 2026-09-29 · Santa Barbara County
Sec. 50A-1. - Amount of tax.¶
Sec. 50A-2. - Definitions.¶
Sec. 50A-3. - Determining gross receipts tax.¶
Sec. 50A-4. - General tax.¶
Sec. 50A-5. - Tax due dates and delinquencies.¶
Sec. 50A-6. - Actions to collect.¶
Sec. 50A-7. - Quarterly reports.¶
Sec. 50A-8. - Recordkeeping required, audit and examination of records.¶
Sec. 50A-9. - Tax estimates rendered by treasurer-tax collector.¶
Sec. 50A-10. - Appeal from determination of treasurer-tax collector.¶
Sec. 50A-11. - Refunds.¶
Sec. 50A-12. - Exemptions from the tax.¶
Sec. 50A-13. - Apportionment.¶
Sec. 50A-14. - Constitutionality and legality.¶
Sec. 50A-15. - Other licenses, permits, taxes, fees, or charges.¶
Sec. 50A-16. - Change of ownership.¶
Sec. 50A-17. - Payment of tax does not authorize unlawful business and/or operations.¶
Sec. 50A-18. - Administration of the tax.¶
Sec. 50A-19. - Severability.¶
Sec. 50A-20. - Timeframes.¶
Sec. 50A-21. - Remedies cumulative.¶
Sec. 50A-22. - Amendment or repeal.¶
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