Part 425 - Municipal Cannabis Retailers’ Occupation Tax

425Table of Contents
425.100Nature of the Tax
425.110Tax Imposed
425.115Bundling of Taxable and Nontaxable Items; Prohibition; Taxation
425.120Registration of Cannabis Retailers
425.125Revocation of Certificate of Registration
425.130Return and Payment of Tax by Cannabis Retailer
425.135Books and Records
425.140Claims and Credit Memoranda
425.145Penalties and Interest; Procedures
425.150Ordinances and Resolutions Imposing or Discontinuing a Tax
Administration and Enforcement