Modesto |
Code of Ordinances |
Title 8. FINANCE, REVENUE AND TAXATION |
Chapter 2. TAXATION |
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. |