San Jose |
Code of Ordinances |
Title 4. REVENUE, FINANCE AND BUSINESS TAXES |
Chapter 4.66. MARIJUANA BUSINESS TAX |
Part 4. ADMINISTRATION AND ENFORCEMENT |
§ 4.66.540. Tax deemed debt to city.
Latest version.
The amount of any tax, penalties and interest imposed by the provisions of this chapter shall be deemed a debt to the city and any person carrying on any marijuana business without first having procured a business tax certificate shall be liable in an action in the name of the city in any court of competent jurisdiction for the amount of the tax, and penalties and interest imposed on such business.
(Measure U (Ord. 2010.2), adopted by electorate, 11-2-10)