 |
La Mesa |
 |
Code of Ordinances |
|
|
Title 6. BUSINESS LICENSES AND REGULATIONS* |
|
|
Chapter 6.10. CANNABIS BUSINESS TAX |
| § 6.10.010. Title. |
| § 6.10.020. Authority and purpose. |
| § 6.10.030. Intent. |
| § 6.10.040. Definitions. |
| § 6.10.050. Tax imposed—Medicinal cannabis. |
| § 6.10.060. Tax imposed—Adult—Use cannabis. |
| § 6.10.070. Reporting and remittance of tax. |
| § 6.10.080. Payments and communications—Timely remittance. |
| § 6.10.090. Payment—When taxes deemed delinquent. |
| § 6.10.100. Notice not required by the city. |
| § 6.10.110. Penalties and interest. |
| § 6.10.120. Refunds and credits. |
| § 6.10.130. Refunds and procedures. |
| § 6.10.140. Personal cultivation not taxed. |
| § 6.10.150. Administration of the tax. |
| § 6.10.160. Appeal procedure. |
| § 6.10.170. Enforcement—Action to collect. |
| § 6.10.180. Apportionment. |
| § 6.10.190. Constitutionality and legality. |
| § 6.10.200. Audit and examination of premises and records. |
| § 6.10.210. Other licenses, permits, taxes, fees or charges. |
| § 6.10.220. Payment of tax does not authorize unlawful business. |
| § 6.10.230. Deficiency determinations. |
| § 6.10.240. Failure to report—Nonpayment, fraud. |
| § 6.10.250. Tax assessment—Notice requirements. |
| § 6.10.260. Tax assessment—Hearing, application and determination. |
| § 6.10.270. Relief from taxes—Disaster relief. |
| § 6.10.280. Conviction for violation—Taxes not waived. |
| § 6.10.290. Violation deemed misdemeanor. |
| § 6.10.300. Severability. |
| § 6.10.310. Remedies cumulative. |
| § 6.10.320. Amendment or repeal. |