Chapter 6.204 — CANNABIS BUSINESS TAX
Santa Monica Municipal Code · 2026-07 edition · updated 2026-09-26 · Santa Monica
§ 6.204.010. Title and purpose.¶
§ 6.204.020. Intent.¶
§ 6.204.030. Definitions.¶
§ 6.204.040. Tax imposed.¶
§ 6.204.050. Exemptions.¶
§ 6.204.060. Reporting and remittance of tax.¶
§ 6.204.070. Penalties, interest, and delinquent date.¶
§ 6.204.080. Administration of the tax.¶
§ 6.204.090. Right of appeal.¶
§ 6.204.100. Constitutionality and legality.¶
§ 6.204.110. Apportionment.¶
§ 6.204.120. Audit and examination of records and equipment.¶
§ 6.204.130. Payment of tax does not authorize unlawful business.¶
§ 6.204.140. Other licenses, permits, taxes, fees, or charges.¶
§ 6.204.150. Deficiency determinations.¶
§ 6.204.160. Redeterminations.¶
§ 6.204.170. Failure to report—Nonpayment—Fraud.¶
§ 6.204.180. Tax assessment—Notice requirements.¶
§ 6.204.190. Refunds.¶
§ 6.204.200. Conviction for violation—Taxes not waived.¶
§ 6.204.210. Violation deemed misdemeanor.¶
§ 6.204.220. Remedies cumulative and not exclusive.¶
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