CHAPTER 29
CANNABIS BUSINESS TAX
SECTION:
5-29-1: Title
5-29-2: Authority And Purpose
5-29-3: Intent
5-29-4: Definitions
5-29-5: Tax Imposed
5-29-6: Reporting And Remittance Of Tax
5-29-7: Payments And Communications - Timely Remittance
5-29-8: Payment - When Taxes Deemed Delinquent
5-29-9: Notice Not Required By City
5-29-10: Penalties And Interest
5-29-11: Refunds And Credits
5-29-12: Refunds And Procedures
5-29-13: Personal Cultivation Not Taxed
5-29-14: Administration Of The Tax
5-29-15: Appeal Procedure
5-29-16: Enforcement - Action To Collect
5-29-17: Apportionment
5-29-18: Constitutionality And Legality
5-29-19: Audit And Examination Of Premises And Records
5-29-20: Other Licenses, Permits, Taxes, Fees Or Charges
5-29-21: Payment Of Tax Does Not Authorize Unlawful Business
5-29-22: Deficiency Determinations
5-29-23: Failure To Report - Nonpayment, Fraud
5-29-24: Tax Assessment - Notice Requirements
5-29-25: Tax Assessment - Hearing, Application And Determination
5-29-26: Relief From Taxes - Disaster Relief
5-29-27: Conviction For Violation - Taxes Not Waived
5-29-28: Violation Deemed Misdemeanor
5-29-29: Severability
5-29-30: Remedies Cumulative
5-29-31: Amendment Or Repeal