Chapter 35 — CANNABIS BUSINESS TAX ORDINANCE
Sonoma County Municipal Code · 2026-09 edition · updated 2026-09-27 · Sonoma County
In this part
- Sec. 35-1. - Title.
- Sec. 35-2. - General tax.
- Sec. 35-3. - Purpose of the ordinance.
- Sec. 35-4. - Definitions.
- Sec. 35-5. - Tax imposed.
- Sec. 35-6. - Reporting and remittance of tax.
- Sec. 35-7. - Registration.
- Sec. 35-8. - Payments and communications—Timely remittance.
- Sec. 35-9. - Payment—When taxes deemed delinquent.
- Sec. 35-10. - Notice not required by county.
- Sec. 35-11. - Penalties and interest.
- Sec. 35-12. - Waiver of penalties and interest.
- Sec. 35-13. - Refunds and credits.
- Sec. 35-14. - Refunds and procedures.
- Sec. 35-15. - Exemptions from the tax.
- Sec. 35-16. - Administration of the tax.
- Sec. 35-17. - Enforcement—Action to collect.
- Sec. 35-18. - Apportionment.
- Sec. 35-19. - Constitutionality and legality.
- Sec. 35-20. - Audit and examination of records and equipment.
- Sec. 35-21. - Other licenses, permits, taxes, fees, or charges.
- Sec. 35-22. - Change of ownership.
- Sec. 35-23. - Payment of tax does not authorize unlawful business.
- Sec. 35-24. - Deficiency determinations.
- Sec. 35-25. - Failure to report—Nonpayment, fraud.
- Sec. 35-26. - Notice of tax assessment—Notice requirements.
- Sec. 35-27. - Tax assessment—Review, application, and determination.
- Sec. 35-28. - Appeal from treasurer-tax collector determination—Filing.
- Sec. 35-29. - Appeal hearing—Notice.
- Sec. 35-30. - Appeal hearing—Appointment of hearing officer.
- Sec. 35-31. - Appeal hearing—Conduct.
- Sec. 35-32. - Appeal hearing—Final determination.
- Sec. 35-33. - Conviction for chapter violation—Taxes not waived.
- Sec. 35-34. - Violation deemed misdemeanor.
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