CHAPTER 17
CANNABIS BUSINESS TAX

SECTION:

4-17-1: Title

4-17-2: Authority And Purpose

4-17-3: Intent

4-17-4: Definitions

4-17-5: Tax Imposed

4-17-6: Registration, Reporting, And Remittance Of Tax

4-17-7: Payments And Communications -- Timely Remittance

4-17-8: Payment -- When Taxes Deemed Delinquent

4-17-9: Notice Not Required By City

4-17-10: Penalties And Interest

4-17-11: Refunds And Credits

4-17-12: Refunds And Procedures

4-17-13: Personal Cultivation Not Taxed

4-17-14: Administration Of The Tax

4-17-15: Appeal Procedure

4-17-16: Enforcement -- Action To Collect

4-17-17: Apportionment

4-17-18: Constitutionality And Legality

4-17-19: Audit And Examination Of Premises And Records

4-17-20: Other Licenses, Permits, Taxes, Fees Or Charges

4-17-21: Payment Of Tax Does Not Authorize Unlawful Business

4-17-22: Deficiency Determinations

4-17-23: Failure To Report -- Nonpayment, Fraud

4-17-24: Tax Assessment -- Notice Requirements

4-17-25: Tax Assessment -- Hearing, Application, And Determination

4-17-26: Relief From Taxes -- Disaster Relief

4-17-27: Conviction For Violation -- Taxes Not Waived

4-17-28: Violation Deemed Misdemeanor

4-17-29: Severability

4-17-30: Remedies Cumulative

4-17-31: Amendment Or Modification