Fresno |
Code of Ordinances |
Chapter 7. CITY FINANCES, REVENUE, AND TAXATION |
Article 14. CANNABIS BUSINESS LICENSE TAX |
§ 7-1401. TITLE. |
§ 7-1402. AUTHORITY AND PURPOSE. |
§ 7-1403. LIMITATIONS ON USE OF TAX REVENUES. |
§ 7-1404. COMMUNITY BENEFIT COMMISSION. |
§ 7-1405. INTENT. |
§ 7-1406. DEFINITIONS. |
§ 7-1407. ADMINISTRATION OF THE TAX. |
§ 7-1408. TAX IMPOSED. |
§ 7-1409. PERSONAL CULTIVATION NOT TAXED. |
§ 7-1410. REPORTING AND REMITTANCE OF TAX. |
§ 7-1411. PAYMENTS AND COMMUNICATIONS—TIMELY REMITTANCE. |
§ 7-1412. PAYMENT—WHEN TAXES DEEMED DELINQUENT. |
§ 7-1413. NOTICE NOT REQUIRED BY THE CITY. |
§ 7-1414. PENALTIES AND INTEREST. |
§ 7-1415. REFUNDS AND PROCEDURES. |
§ 7-1416. DEFICIENCY DETERMINATIONS. |
§ 7-1417. REDETERMINATIONS. |
§ 7-1418. ENFORCEMENT—ACTION TO COLLECT. |
§ 7-1419. APPORTIONMENT. |
§ 7-1420. CONSTITUTIONALITY AND LEGALITY. |
§ 7-1421. AUDIT AND EXAMINATION OF PREMISES AND RECORDS. |
§ 7-1422. OTHER LICENSES, PERMITS, TAXES, FEES OR CHARGES. |
§ 7-1423. PAYMENT OF TAX DOES NOT AUTHORIZE UNLAWFUL BUSINESS. |
§ 7-1424. FAILURE TO REPORT, NONPAYMENT, FRAUD. |
§ 7-1425. TAX ASSESSMENT—NOTICE REQUIREMENTS. |
§ 7-1426. RELIEF FROM TAXES—DISASTER RELIEF. |
§ 7-1427. CONVICTION FOR VIOLATION—TAXES NOT WAIVED. |
§ 7-1428. VIOLATION DEEMED MISDEMEANOR. |
§ 7-1429. SEVERABILITY. |
§ 7-1430. REMEDIES CUMULATIVE. |
§ 7-1431. AMENDMENT OR REPEAL. |
§ 7-1432. ANNUAL REPORT. |