5.21.030 Purpose.
This chapter is intended to achieve the following purposes, among others, and shall be interpreted to accomplish such purposes:
A. Impose a tax on the privilege of conducting the following activities within the City’s jurisdiction: cultivating, transporting, dispensing, manufacturing, producing, processing, preparing, storing, testing, providing, donating, selling, or distributing Cannabis or Cannabis Products by commercial Cannabis Businesses in the City of Chula Vista, pursuant to the State Medicinal and Adult-Use Cannabis Regulation and Safety Act (California Business and Professions Code Section 26000 et seq.), as it now exists or may be amended from time to time, and local law, whether or not conducted in compliance with such laws;
B. Impose a general tax that generates revenue that may be used for any lawful purpose of the City, in the discretion of the City Council;
C. Specify the type of tax and rate of tax to be levied and the method of collection; and
D. Comply with all requirements for imposition of a general tax.
This chapter is enacted solely to raise revenue and not for regulation. It shall apply to all Persons engaged in Cannabis Business in the City. The tax imposed by this chapter is a general tax under Articles XIII A and XIII C of the California Constitution.
This chapter does not authorize the conduct of any business or activity in the City, but provides for the taxation of such businesses or activities as they occur. Neither the imposition of such tax by the City nor the payment of such tax by the taxpayer shall imply that the activity being taxed is lawful.
This chapter shall apply to each Cannabis Business in the City, whether or not such business has a permit or license issued pursuant to the City of Chula Vista Municipal Code. (Ord. 3434 § 1, 2018).