Statute · California Business and Professions Code
Cal. Bus. & Prof. Code § 16005 — Licensing by Cities
Cal. Bus. & Prof. Code § 16005
- Type
- Statute
- Source
- California Business and Professions Code
- Jurisdiction
- California
- Date
- 2025-01-01
- Current through
- Nov 2, 2026 (California Legislative Counsel)
(a) A city shall not include in the definition of gross receipts, for purposes of any local tax or fee imposed by the city on a cannabis retailer licensed under Division 10 (commencing with Section 26000), the amount of any cannabis excise tax imposed under Section 34011.2 of, or any sales and…
Citator
Cal. Bus. & Prof. Code § 16005 — Licensing by Cities is in force in the current edition of the Code, and nothing recorded condemns it.
(a) A city shall not include in the definition of gross receipts, for purposes of any local tax or fee imposed by the city on a cannabis retailer licensed under Division 10 (commencing with Section 26000), the amount of any cannabis excise tax imposed under Section 34011.2 of, or any sales and use taxes imposed under Part 1 (commencing with Section 6001) of, Part 1.5 (commencing with Section 7200) of, or Part 1.6 (commencing with Section 7251) of, Division 2 of the Revenue and Taxation Code, or Section 35 of Article XIII of the California Constitution.
(b) For purposes of this section, “city” includes a charter city and a city and county.