Chapter 18 — CANNABIS BUSINESS TAX
Yolo County Municipal Code · 2026-09 edition · updated 2026-10-02 · Yolo County
Sec. 3-18.01. Title.¶
Sec. 3-18.02. General tax.¶
Sec. 3-18.03. Purpose of the ordinance.¶
Sec. 3-18.04. Definitions.¶
Sec. 3-18.05. Tax imposed.¶
Sec. 3-18.06. Reporting and remittance of tax.¶
Sec. 3-18.07. Payments and communications – timely remittance.¶
Sec. 3-18.08. Payment - when taxes deemed delinquent.¶
Sec. 3-18.09. Notice not required by the County.¶
Sec. 3-18.10. Penalties and interest.¶
Sec. 3-18.11. Refunds and credits.¶
Sec. 3-18.12. Refunds and procedures.¶
Sec. 3-18.13. Exemptions from the tax.¶
Sec. 3-18.14. Administration of the tax.¶
Sec. 3-18.15. Appeal procedure.¶
Sec. 3-18.16. Enforcement - action to collect.¶
Sec. 3-18.17. Apportionment.¶
Sec. 3-18.18. Constitutionality and legality.¶
Sec. 3-18.19. Audit and examination of records and equipment.¶
Sec. 3-18.20. Other licenses, permits, taxes, fees or charges.¶
Sec. 3-18.21. Payment of tax does not authorize unlawful business.¶
Sec. 3-18.22. Deficiency determinations.¶
Sec. 3-18.23. Failure to report - nonpayment, fraud.¶
Sec. 3-18.24. Tax assessment - notice requirements.¶
Sec. 3-18.25. Tax assessment - hearing, application and determination.¶
Sec. 3-18.26. Conviction for chapter violation - taxes not waived.¶
Sec. 3-18.27. Violation deemed misdemeanor.¶
Sec. 3-18.28. Oversight committee.¶
Sec. 3-18.29. Severability.¶
Sec. 3-18.30. Remedies cumulative.¶
Sec. 3-18.31. Amendment or repeal.¶
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