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(1) The purpose of this chapter is to adopt a tax, for revenue purposes, pursuant to Sections 37101 and 37100.5 of the California Government Code, upon cannabis retailers that engage in business in the city. This cannabis retailer tax is levied based upon business gross receipts. It is not a sales and use tax, a tax upon income, or a tax upon real property.

(2) The cannabis retailer tax is a general tax enacted solely for general governmental purposes of the city and not for specific purposes. All of the proceeds from the tax imposed by this chapter shall be placed in the city’s general fund and be available for any lawful city expenditure. (Ord. 730 § 6, 2022).