If a person subject to the tax is operating both within and outside the unincorporated
county, it is the intent of the county to apply the cannabis operations tax so that
the measure of the tax fairly reflects the proportion of the taxed activity actually
carried on in the unincorporated county. For purposes of apportionment as may be required
by law, the treasurer-tax collector may promulgate administrative procedures for apportionment
in accordance with California state law.
(Ord. No. 5026, § 1, 2-13-2018)
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