California Legal Codes and Statutes

§ 16005

Added by Stats. 2024, Ch. 874, Sec. 1. (SB 1059) Effective January 1, 2025.
(a)A city shall not include in the definition of gross receipts, for purposes of any local tax or fee imposed by the city 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.
(b)For purposes of this section, “city” includes a charter city and a city and county.

Cite this section

Cal. Bus. & Prof. Code § 16005 (2026)
https://ca.codecond.com/codes/bpc/division-7-general-business-regulations/part-1-licensing-for-revenue-and-regulation/chapter-1-licensing-by-cities/section-16005

Other sections in Chapter 1 - Licensing by Cities

§ 16000§ 16000.1§ 16000.2§ 16000.3§ 16000.5§ 16000.7§ 16001§ 16001.5§ 16001.7§ 16001.8§ 16002§ 16002.1§ 16002.2§ 16002.5§ 16003§ 16004§ 16005

This content is for reference, learning, and study purposes only. All legal text should be verified against the official California Legislative Information website, which is the authoritative source for California law. Data last processed: February 14, 2026.