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San Luis Obispo County |
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County Code |
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Title 3. REVENUE AND FINANCE |
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Chapter 3.05. COMMERCIAL CANNABIS BUSINESS TAX |
| § 3.05.010. Title. |
| § 3.05.020. General tax. |
| § 3.05.030. Purpose of the chapter. |
| § 3.05.040. Definitions. |
| § 3.05.050. Tax imposed. |
| § 3.05.060. Reporting and remittance of tax. |
| § 3.05.070. Payments and communications—Timely remittance. |
| § 3.05.080. Payment—When taxes deemed delinquent. |
| § 3.05.090. Notice not required by the county. |
| § 3.05.100. Penalties and interest. |
| § 3.05.110. Refunds and credits. |
| § 3.05.120. Refunds and procedures. |
| § 3.05.130. Exemptions from the tax. |
| § 3.05.140. Administration of the tax. |
| § 3.05.150. Appeal procedure. |
| § 3.05.160. Enforcement—Action to collect. |
| § 3.05.170. Apportionment. |
| § 3.05.180. Constitutionality and legality. |
| § 3.05.190. Audit and examination of records and equipment. |
| § 3.05.200. Other licenses, permits, taxes, fees or charges. |
| § 3.05.210. Payment of tax does not authorize unlawful business. |
| § 3.05.220. Deficiency determinations. |
| § 3.05.230. Failure to report—Nonpayment, fraud. |
| § 3.05.240. Tax assessment—Notice requirements. |
| § 3.05.250. Tax assessment—Hearing, application and determination. |
| § 3.05.260. Conviction for chapter violation—Taxes not waived. |
| § 3.05.270. Violation deemed misdemeanor. |
| § 3.05.280. Severability. |
| § 3.05.290. Remedies cumulative. |
| § 3.05.300. Amendment or repeal. |