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Title and Purpose

San Diego Municipal Code § 34.0101
in effect
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§34.0101 Title and Purpose (a) Title. This Article shall be known as the Cannabis Business Tax Ordinance of the City of San Diego. (b) Purpose and Intent. It is the purpose and intent of the People of the City of San Diego that there be a tax imposed on non-medical cannabis businesses in the City and that such tax is enacted solely to raise revenue for the general governmental purposes of the City and not for purposes of regulation or raising revenues for regulatory purposes. All of the proceeds from the tax imposed by this Article shall be placed in the City's general fund and used for general governmental purposes. (“Title and Purpose” added 8-3-2016 by O-20712 N.S.; effective 12-12-2016.)
Source: City of San Diego Office of the City Clerk, San Diego Municipal Code and City Charter (docs.sandiego.gov PDFs)URL: https://docs.sandiego.gov/municode/MuniCodeChapter03/Ch03Art04Division01.pdf#page=1Fetched: 10/28/2026

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34.0101 | Corpus