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An ORDINANCE Adopting A Cannabis Business Tax <br /> <br /> <br />BE IT ORDAINED by the Council of the City of San Leandro as follows: Section 1. That a new Chapter 2-21 is hereby added to the San Leandro <br />Municipal Code to read as follows: <br />Chapter 2-21 <br /> CANNABIS BUSINESS TAX <br />Sections <br />2-21-100 Short Title. <br />2-21-200 Purpose and intent. 2-21-300 Definitions. 2-21-400 Payment of tax. <br />2-21-450 Declaration statement required. <br />2-21-500 Payment-Timing. <br />2-21-600 Audit of declaration statement and payment. 2-21-700 Notice not required by city. 2-21-800 Tax deemed debt to city. <br />2-21-900 Deficiency determinations. <br />2-21-1000 Tax assessment – Nonpayment – Fraud. <br />2-21-1100 Tax assessment – Notice requirements. 2-21-1200 Tax assessment – Hearing. 2-21-1300 Remedies for chapter violation – Taxes not waived. <br />2-21-1400 Amendments of Chapter. <br />2-21-1500 Administrative Regulations. <br /> <br />2-21-100 Short title. <br />This chapter is known as the City of San Leandro cannabis business tax ordinance. <br />2-21-200 Purpose and intent. <br />This chapter is enacted solely to raise revenue for municipal purposes and is not <br />intended for regulation. <br />2-21-300 Definitions. <br />A. “Annual gross receipts” means the gross receipts produced by the cannabis business <br />during the 12-month period between issuance and renewal of the business license for <br />the cannabis business. <br />558