Article 11. Cannabis Business Tax


§ 8-2.1101. Purpose of Article.
§ 8-2.1102. Tax imposed.
§ 8-2.1103. Definitions.
§ 8-2.1104. Other licenses, Permits, Taxes, Fees or Charges.
§ 8-2.1105. Payment of Tax Does Not Authorize Unlawful Business.
§ 8-2.1106. Registration with Tax Administrator.
§ 8-2.1107. Payment—Location.
§ 8-2.1108. Amount of Business Tax Owed.
§ 8-2.1109. Payment—Time limits.
§ 8-2.1110. Payments and Communications Made by Mail—Proof of Timely Submittal.
§ 8-2.1111. Payment—When Taxes Deemed Delinquent.
§ 8-2.1112. Notice Not Required by City.
§ 8-2.1113. Payment—Penalty for Delinquency.
§ 8-2.1114. Waiver of penalties.
§ 8-2.1115. Refunds—Credits.
§ 8-2.1116. Refunds and Procedures.
§ 8-2.1117. Exemptions—Application—Issuance Conditions.
§ 8-2.1118. Exemptions—General.
§ 8-2.1119. Enforcement—Duties of Tax Administrator and Police Chief.
§ 8-2.1120. Rules and Regulations.
§ 8-2.1121. Apportionment.
§ 8-2.1122. Audit and Examination of Records and Equipment.
§ 8-2.1123. Tax Deemed Debt to City.
§ 8-2.1124. Lien—Recordation.
§ 8-2.1125. Warrant for Collection of Tax.
§ 8-2.1126. Seizure and Sale.
§ 8-2.1127. Successor's and Assignee's Responsibility.
§ 8-2.1128. Deficiency Determinations.
§ 8-2.1129. Tax assessment—Authorized when—Nonpayment—Fraud.
§ 8-2.1130. Tax Assessment—Notice Requirements.
§ 8-2.1131. Tax Assessment—Hearing—Application and Determination.
§ 8-2.1132. Tax Assessment—Appeal.
§ 8-2.1133. Conviction for Article Violation—Taxes not Waived.
§ 8-2.1134. Violation Deemed Misdemeanor—Penalty.
§ 8-2.1135. Effect of State and Federal References Authorization.
§ 8-2.1136. Remedies Cumulative.
§ 8-2.1137. Amendment or Repeal.