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SB 1262 —28- 1 expenditures incurred by the licensee and banking records, if any, 2 for all funds obtained or expended in the performance of any 3 activity under the authority of the license,provided that a licensee 4 licensed to act at more than one premises may keep all records at 5 one of the licensed premises. Required records shall be kept for a 6 period of seven years from the date of the transaction. 7 (b) The bureau and any state or local agency may make any 8 examination of the books and records of any licensee and may 9 visit and inspect the premises of any licensee that the bureau may 10 deem necessary to perform its duties under this part. 11 (c) Any books or records requested by the bureau or any state 12 or local agency shall be provided by the licensee no later than at 13 the end of the next business day after the request is made. 14 (d) The bureau or any state or local agency may enter and 15 inspect the premises of any facility operated by a licensee between 16 the hours of 8 a.m. and 8 p.m. on any day that the facility is open, 17 or at any reasonable time, to ensure compliance and enforcement 18 of the provisions of this part or any local ordinance. 19 (e) If a licensee or any employee of a licensee refuses, impedes, 20 obstructs, or interferes with an inspection pursuant to this part or 21 local ordinance, or if the licensee fails to maintain or provide the 22 books and records required by this section, the licensee may be 23 summarily suspended pursuant to this part and the bureau shall 24 directly commence proceedings for the revocation of the license 25 in accordance with this part. 26 SEC. 5. Section 23028 is added to the Government Code, to 27 read: 28 23028. (a) (1) In addition to any authority otherwise provided 29 by law, the board of supervisors of any county may impose, by 30 ordinance, a tax on the privilege of cultivating, dispensing, 31 producing, processing, preparing, storing, providing, donating, 32 selling, or distributing marijuana by a licensee operating pursuant 33 to Chapter 18 (commencing with Section 26000) of Division 9 of 34 the Business and Professions Code. The tax may be imposed for 35 general governmental purposes or for purposes specified in the 36 ordinance by the board of supervisors. 37 (2) The board of supervisors shall specify in the ordinance 38 proposing the tax the activities subject to the tax, the applicable 39 rate or rates, the method of apportionment, and the manner of 40 collection of the tax. A tax imposed pursuant to this section is a 94