California Statutes
§ 16005. — 16005. (Added by Stats. 2024, Ch. 874, Sec. 1.)
California·Code BPC Business and Professions Code - BPC·Div. 7. DIVISION 7. GENERAL BUSINESS REGULATIONS·Part 1. PART 1. LICENSING FOR REVENUE AND REGULATION·Ch. 1. CHAPTER 1. Licensing by Cities
(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.
Free access — add to your briefcase to read the full text and ask questions with AI
California § 16005. (16005. (Added by Stats. 2024, Ch. 874, Sec. 1.)) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
Added by Stats. 2024, Ch. 874, Sec. 1. (SB 1059) Effective January 1, 2025.