California Codes, Business and Professions Code - BPC, Division 7 — General Business Regulations, Part 1 — Licensing for Revenue and Regulation, Chapter 2 — Licensing by Counties, Section 16106
A county shall not include in the definition of gross receipts, for purposes of any local tax or fee imposed by the county 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.
Notes
Prohibits a county, when calculating gross receipts for a local tax or fee imposed on a licensed cannabis retailer, from including specified cannabis excise taxes or sales and use taxes. The exclusion applies to the enumerated state and constitutional taxes identified in the provision.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 16106 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-7/part-1/chapter-2/section-16106