Reso 2016-103 - Laserfiche WebLink

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Attachment 1 An ORDINANCE Adopting A Cannabis Business Tax 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 Municipal Code to read as follows: Chapter 2-21 CANNABIS BUSINESS TAX Sections 2-21-100 Short Title. 2-21-200 Purpose and intent. 2-21-300 Definitions. 2-21-400 Payment of tax. 2-21-450 Declaration statement required. 2-21-500 Payment -Timing. 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. 2-21-900 Deficiency determinations. 2-21-1000 Tax assessment — Nonpayment — Fraud. 2-21-1100 Tax assessment — Notice requirements. 2-21-1200 Tax assessment — Hearing. 2-21-1300 Remedies for chapter violation — Taxes not waived. 2-21-1400 Amendments of Chapter. 2-21-1500 Administrative Regulations. 2-21-100 Short title. This chapter is known as the City of San Leandro cannabis business tax ordinance. 2-21-200 Purpose and intent. - -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- This chapter is enacted solely to raise revenue for municipal purposes and is not intended for regulation. 2-21-300 Definitions. A. "Annual gross receipts" means the gross receipts produced by the cannabis business during the 12 -month period between issuance and renewal of the business license for the cannabis business.