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§ 5.78.010 — Short Title

Riverside Municipal Code (Supp. No. 33: codified through Ordinance No. 7776, enacted June 23, 2026) · Riverside Municipal Code § 5.78.010

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5.78.010 - Short Title.

This chapter shall be known as the "Cannabis Business Tax Ordinance" and is enacted solely to raise revenue for the general governmental purposes of the City. All of the proceeds from the tax imposed by this chapter shall be placed in the City's general fund and be available for any lawful municipal purpose. The cannabis business tax under the provisions of this chapter is not a sales or use tax, a tax upon income, or a tax upon real property and shall not be calculated or assessed as such. The cannabis business tax shall not be separately identified or otherwise specifically assessed or charged to any member, customer, patient, or caretaker.

(Ord. 7661, § 1(Exh. A), 4-9-2023)