Skip to content
home
Home
code
Code
Code
law
Laws (0)
New Laws (0)
Law Ledger (0)
help_center
Help
Help
About Us
ecode
search
Login
City of Rio Dell, CA
chevron_right
chevron_right
Municipal Code
chevron_right
Title 5 Business Licenses and Regulations
chevron_right
Chapter 5.40 CANNABIS BUSINESS TAX
Chapter 5.40
CANNABIS BUSINESS TAX
Article I
Purpose And Definitions
§ 5.40.010
Purpose of chapter.
§ 5.40.020
Definitions.
§ 5.40.030
Business.
§ 5.40.040
Business license.
§ 5.40.050
Director.
§ 5.40.060
Employee.
§ 5.40.070
Engaged in business.
§ 5.40.080
Evidence of doing business.
§ 5.40.090
Gross receipts.
§ 5.40.100
Square foot.
§ 5.40.110
Cannabis.
§ 5.40.120
Commercial cannabis activity.
§ 5.40.130
Commercial cannabis cultivation activity.
§ 5.40.140
Other commercial cannabis activity.
§ 5.40.150
Cannabis business tax.
§ 5.40.160
Person.
§ 5.40.170
Sale.
Article II
General Tax Provisions
§ 5.40.200
Other licenses, permits, taxes, fees or charges.
§ 5.40.210
Business tax certificate – Required.
§ 5.40.220
Payment of tax does not authorize unlawful business.
§ 5.40.230
Application – Form and contents.
§ 5.40.240
Payment – Location.
§ 5.40.250
Amount of business tax owed.
§ 5.40.260
Security for payment of taxes.
§ 5.40.270
Payment – Time limits.
§ 5.40.280
Payment – When taxes deemed delinquent.
§ 5.40.290
Notice not required by City.
§ 5.40.300
Payment – Penalty for delinquency.
§ 5.40.310
Waiver of penalties.
§ 5.40.320
Refunds – Credits.
§ 5.40.330
Refunds and procedures.
Article III
Exemptions
§ 5.40.400
Exemptions – Application – Issuance condition.
§ 5.40.410
Exemptions – General.
§ 5.40.420
Exemptions – Occasional transactions.
Article IV
Administration And Enforcement
§ 5.40.500
Enforcement – Duties of Director and Chief of Police.
§ 5.40.510
Rules and regulations.
§ 5.40.520
Apportionment.
§ 5.40.530
Audit and examination of records and equipment.
§ 5.40.540
Tax deemed debt to City.
§ 5.40.550
Deficiency determinations.
§ 5.40.560
Tax assessment – Authorized when nonpayment – Fraud.
§ 5.40.570
Tax assessment – Notice requirements.
§ 5.40.580
Tax assessment – Hearing – Application and determination.
§ 5.40.590
Conviction for chapter violation – Taxes not waived.
§ 5.40.600
Violation deemed misdemeanor – Penalty.
§ 5.40.610
Effect of State and Federal reference/authorization.
§ 5.40.620
Subject to annual City audits.
§ 5.40.630
Remedies cumulative.
§ 5.40.640
Amendment or repeal.
§ 5.40.650
Severability.