Chapter 5.07 — CANNABIS BUSINESS TAX
Santa Cruz Municipal Code · 2026-09 edition · updated 2026-09-30 · Santa Cruz
5.07.010 PURPOSE OF CHAPTER.¶
5.07.020 TAX IMPOSED.¶
5.07.030 DEFINITIONS.¶
5.07.040 OTHER LICENSES, PERMITS, TAXES, FEES OR CHARGES.¶
5.07.050 PAYMENT OF TAX DOES NOT AUTHORIZE UNLAWFUL BUSINESS.¶
5.07.060 PAYMENT – LOCATION.¶
5.07.070 AMOUNT OF BUSINESS TAX OWED.¶
5.07.080 PAYMENT – TIME LIMITS.¶
5.07.090 PAYMENTS AND COMMUNICATIONS MADE BY MAIL – PROOF OF TIMELY¶
5.07.100 PAYMENT – WHEN TAXES DEEMED DELINQUENT.¶
5.07.110 NOTICE NOT REQUIRED BY CITY.¶
5.07.120 PAYMENT – PENALTY FOR DELINQUENCY.¶
5.07.130 WAIVER OF PENALTIES.¶
5.07.140 REFUNDS – CREDITS.¶
5.07.150 REFUNDS AND PROCEDURES.¶
5.07.160 EXEMPTIONS – APPLICATION – ISSUANCE CONDITIONS.¶
5.07.170 EXEMPTIONS – GENERAL.¶
5.07.180 ENFORCEMENT – DUTIES OF TAX ADMINISTRATOR AND POLICE CHIEF.¶
5.07.190 RULES AND REGULATIONS.¶
5.07.200 APPORTIONMENT.¶
5.07.210 AUDIT AND EXAMINATION OF RECORDS AND EQUIPMENT.¶
5.07.220 TAX DEEMED DEBT TO CITY.¶
5.07.230 LIEN – RECORDATION.¶
5.07.240 WARRANT FOR COLLECTION OF TAX.¶
5.07.250 SEIZURE AND SALE.¶
5.07.260 SUCCESSOR’S AND ASSIGNEE’S RESPONSIBILITY.¶
5.07.270 DEFICIENCY DETERMINATIONS.¶
5.07.280 TAX ASSESSMENT – AUTHORIZED WHEN – NONPAYMENT – FRAUD.¶
5.07.290 TAX ASSESSMENT – NOTICE REQUIREMENTS.¶
5.07.300 TAX ASSESSMENT – HEARING – APPLICATION AND DETERMINATION.¶
5.07.310 CONVICTION FOR CHAPTER VIOLATION – TAXES NOT WAIVED.¶
5.07.320 VIOLATION DEEMED MISDEMEANOR – PENALTY.¶
5.07.330 SEVERABILITY.¶
5.07.340 EFFECT OF STATE AND FEDERAL REFERENCE/AUTHORIZATION.¶
5.07.350 REMEDIES CUMULATIVE.¶
5.07.360 AMENDMENT OR REPEAL.¶
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