Chapter 21 — CANNABIS BUSINESS TAX
Thousand Oaks Municipal Code · 2026-09 edition · updated 2026-09-30 · Thousand Oaks
Sec. 3-21.01. Title.¶
Sec. 3-21.02. Authority and purpose.¶
Sec. 3-21.03. Intent.¶
Sec. 3-21.04. Definitions.¶
Sec. 3-21.05. Tax imposed.¶
Sec. 3-21.06. Reporting and remittance of tax.¶
Sec. 3-21.07. Payments and communications: Timely remittance.¶
Sec. 3-21.08. Payment: When taxes deemed delinquent.¶
Sec. 3-21.09. Notice not required by the City.¶
Sec. 3-21.10. Penalties and interest.¶
Sec. 3-21.11. Refunds and credits.¶
Sec. 3-21.12. Refunds and procedures.¶
Sec. 3-21.13. Personal cultivation not taxed.¶
Sec. 3-21.14. Administration of the tax.¶
Sec. 3-21.15. Appeal procedure.¶
Sec. 3-21.16. Enforcement: Action to collect.¶
Sec. 3-21.17. Apportionment.¶
Sec. 3-21.18. Constitutionality and legality.¶
Sec. 3-21.19. Audit and examination of premises and records.¶
Sec. 3-21.20. Other licenses, permits, taxes, fees or charges.¶
Sec. 3-21.21. Payment of tax does not authorize unlawful business.¶
Sec. 3-21.22. Deficiency determinations.¶
Sec. 3-21.23. Failure to report, nonpayment, or fraud.¶
Sec. 3-21.24. Tax assessment: Notice requirements.¶
Sec. 3-21.25. Tax assessment: Hearing, application and determination.¶
Sec. 3-21.26. Relief from taxes: Disaster relief.¶
Sec. 3-21.27. Conviction for violation: Taxes not waived.¶
Sec. 3-21.28. Violation deemed a misdemeanor.¶
Sec. 3-21.29. Remedies cumulative.¶
Sec. 3-21.30. Amendment or repeal.¶
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