Chapter 4.06 — CANNABIS BUSINESS TAX
Santa Cruz County Municipal Code · 2026-07 edition · updated 2026-09-29 · Santa Cruz County
§ 4.06.010. Purpose of chapter.¶
§ 4.06.020. Tax imposed.¶
§ 4.06.030. Definitions.¶
§ 4.06.040. Other licenses, permits, taxes, fees or charges.¶
§ 4.06.050. Payment of tax does not authorize unlawful business.¶
§ 4.06.060. Payment—Location.¶
§ 4.06.070. Amount of business tax owed.¶
§ 4.06.080. Payment—Time limits.¶
§ 4.06.090. Payments and communications made by mail—Proof of timely submittal.¶
§ 4.06.100. Payment—When taxes deemed delinquent.¶
§ 4.06.110. Notice not required by County.¶
§ 4.06.120. Payment—Penalty for delinquency.¶
§ 4.06.130. Waiver of penalties.¶
§ 4.06.140. Refunds—Credits.¶
§ 4.06.150. Refunds and procedures.¶
§ 4.06.160. Exemptions—Application—Issuance conditions.¶
§ 4.06.170. Exemptions—General.¶
§ 4.06.180. Exemptions—Occasional transactions.¶
§ 4.06.190. Enforcement—Duties of Tax Administrator and Sheriff.¶
§ 4.06.200. Rules and regulations.¶
§ 4.06.210. Apportionment.¶
§ 4.06.220. Audit and examination of records and equipment.¶
§ 4.06.230. Tax deemed debt to County.¶
§ 4.06.240. Deficiency determinations.¶
§ 4.06.250. Tax assessment—Authorized when—Nonpayment—Fraud.¶
§ 4.06.260. Tax assessment—Notice requirements.¶
§ 4.06.270. Tax assessment—Hearing—Application and determination.¶
§ 4.06.280. Conviction for chapter violation—Taxes not waived.¶
§ 4.06.290. Violation deemed misdemeanor—Penalty.¶
§ 4.06.300. Severability.¶
§ 4.06.310. Effect of State and Federal reference/authorization.¶
§ 4.06.320. Remedies cumulative.¶
§ 4.06.330. Amendment or repeal.¶
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