Title
An ORDINANCE Adopting A Cannabis Business Tax
Body
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.
B. "Building" means any structure having a roof supported by columns or by walls and designed for the shelter or housing of any person, chattel or property of any kind, or anything constructed or erected, the use of which requires location on the ground or attachment to something having location on the ground.
C. "Business improvements" means square footage used, on a regular basis, for the operation of a nonprofit organization as defined in Article XIII, Section 26 of the California Constitution, or a for profit organization organized in a manner that is recognized by the California Secretary of State regardless of whether it is owned or leased...
Click here for full text