Modesto |
Code of Ordinances |
Title 8. FINANCE, REVENUE AND TAXATION |
Chapter 2. TAXATION |
Article 11. Cannabis Business Tax |
§ 8-2.1115. Refunds—Credits.
(A)
No refund shall be made of any tax collected pursuant to this article, except as provided in Section 8-2.1116.
(B)
No refund of any tax collected pursuant to this article shall be made because of the discontinuation, dissolution or other termination of a business.
(C)
Any person entitled to a refund of taxes paid pursuant to this article may elect in writing to have such refund applied as a credit against such person's business taxes for the next calendar month.
(Ord. No. 3672-C.S., § 2, effective 11-28-17)