Chapter 35. CANNABIS BUSINESS TAX ORDINANCE  


§ 35-1. Title.
§ 35-2. General tax.
§ 35-3. Purpose of the ordinance.
§ 35-4. Definitions.
§ 35-5. Tax imposed.
§ 35-6. Reporting and remittance of tax.
§ 35-7. Registration.
§ 35-8. Payments and communications—Timely remittance.
§ 35-9. Payment—When taxes deemed delinquent.
§ 35-10. Notice not required by county.
§ 35-11. Penalties and interest.
§ 35-12. Waiver of penalties.
§ 35-13. Refunds and credits.
§ 35-14. Refunds and procedures.
§ 35-15. Exemptions from the tax.
§ 35-16. Administration of the tax.
§ 35-17. Enforcement—Action to collect.
§ 35-18. Apportionment.
§ 35-19. Constitutionality and legality.
§ 35-20. Audit and examination of records and equipment.
§ 35-21. Other licenses, permits, taxes, fees, or charges.
§ 35-22. Change of ownership.
§ 35-23. Payment of tax does not authorize unlawful business.
§ 35-24. Deficiency determinations.
§ 35-25. Failure to report—Nonpayment, fraud.
§ 35-26. Tax assessment—Notice requirements.
§ 35-27. Tax assessment—Hearing, application, and determination.
§ 35-28. Appeal from treasurer-tax collector determination—Filing.
§ 35-29. Appeal hearing—Notice.
§ 35-30. Appeal hearing—Appointment of referee.
§ 35-31. Appeal hearing—Compensation of referee.
§ 35-32. Appeal hearing—Conduct.
§ 35-33. Appeal hearing—Final determination.
§ 35-34. Conviction for chapter violation—Taxes not waived.
§ 35-35. Violation deemed misdemeanor.