§ 3.05.170. Apportionment.

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If a business subject to the tax is operating both within and outside the unincorporated county, it is the intent of the county to apply the commercial cannabis business tax so that the measure of the tax fairly reflects the proportion of the taxed activity actually carried on in the county. For purposes of apportionment as may be required by law, the auditor-controller-treasurer-tax collector may promulgate administrative procedures for apportionment in accordance with state law.

(Ord. No. 3361, § 1, 3-6-18)

                    
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