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Daly City |
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Code of Ordinances |
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Title 5. BUSINESS TAXES, LICENSES AND REGULATIONS |
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III. - CANNABIS BUSINESSES |
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Chapter 5.102. CANNABIS BUSINESS TAX |
| § 5.102.010. Purpose of chapter. |
| § 5.102.020. Tax imposed. |
| § 5.102.030. Definitions. |
| § 5.102.040. Other licenses, permits, taxes, fees or charges. |
| § 5.102.050. Payment of tax does not authorize unlawful business. |
| § 5.102.060. Registration with tax administrator. |
| § 5.102.070. Payment—Location. |
| § 5.102.080. Amount of business tax owed. |
| § 5.102.090. Payment—Time limits. |
| § 5.102.100. Payments and communications made by mail—Proof of timely submittal. |
| § 5.102.110. Payment—When taxes deemed delinquent. |
| § 5.102.120. Notice not required by city. |
| § 5.102.130. Payment—Penalty for delinquency. |
| § 5.102.140. Waiver of penalties. |
| § 5.102.150. Refunds—Credits. |
| § 5.102.160. Refunds and procedures. |
| § 5.102.170. Exemptions—Application—Issuance conditions. |
| § 5.102.180. Exemptions—General. |
| § 5.102.190. Enforcement—Duties of tax administrator and police chief. |
| § 5.102.200. Rules and regulations. |
| § 5.102.210. Apportionment. |
| § 5.102.220. Audit and examination of records and equipment. |
| § 5.102.230. Tax deemed debt to city. |
| § 5.102.240. Lien—Recordation. |
| § 5.102.250. Warrant for collection of tax. |
| § 5.102.260. Seizure and sale. |
| § 5.102.270. Successor's and assignee's responsibility. |
| § 5.102.280. Deficiency determinations. |
| § 5.102.290. Tax assessment—Authorized when—Nonpayment—Fraud. |
| § 5.102.300. Tax assessment—Notice requirements. |
| § 5.102.310. Tax assessment—Hearing—Application and determination. |
| § 5.102.320. Tax assessment—Appeal. |
| § 5.102.330. Conviction for chapter violation—Taxes not waived. |
| § 5.102.340. Violation deemed misdemeanor—Penalty. |
| § 5.102.350. Effect of state and federal reference/authorization. |
| § 5.102.360. Remedies cumulative. |
| § 5.102.370. Amendment or repeal. |