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55D - RESO COMMERCIAL CANNABIS LICENSE TAX
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07/03/2018
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55D - RESO COMMERCIAL CANNABIS LICENSE TAX
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Last modified
6/28/2018 6:37:00 PM
Creation date
6/28/2018 6:35:46 PM
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City Clerk
Doc Type
Agenda Packet
Agency
City Manager's Office
Item #
55D
Date
7/3/2018
Destruction Year
2023
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noncontiguous, but each unique area included in the total canopy <br />calculation shall be separated by an identifiable boundary which <br />includes interiorwalls, shelves, greenhouse walls, hoop house walls, <br />garden benches, hedgerows, fencing, garden beds, or garden plots; <br />and if mature plants are being cultivated using a shelving system, the <br />surface area of each level shall be included in the total canopy <br />calculation. <br />(11) "Testing Facility' or "Testing Laboratory' as defined in section 40-2(44) of <br />this code. <br />(12) "Wholesale" as defined in section 40-(46) of this code. <br />(k) Modification, repeal or amendment. The city council may repeal the ordinance <br />codified in this article, or amend it in a manner which does not result in an increase <br />in the tax or taxes imposed herein, without further voter approval. The city council <br />may likewise by ordinance adopt and add additional provisions to any other article <br />of this chapter and relate them to this article, or amend any existing provisions of <br />any article of this chapter as they may already relate to this article in any manner <br />which does not result in an increase in the tax or taxes imposed herein, without <br />further voter approval. If the city council repeals said ordinance or any provision of <br />this article, it may subsequently reenact it without voter approval, as long as the <br />reenacted ordinance or section does not result in an increase in the tax or taxes <br />imposed herein. <br />(1) Administration—Rules, regulations and guidelines. In order to aid in the city's <br />collection of taxes due under this article and to ensure that all commercial cannabis <br />businesses are taxed consistently to the best of the city's ability, the collector, with <br />the concurrence of the city attorney, may promulgate rules, regulations, and <br />guidelines, to implement and administerthis article including, but not limited to rules, <br />regulations, and guidelines harmonizing other provisions of this chapter with the <br />provisions of this article in any manner not inconsistent with the intent of this article <br />and which does not result in an increase in the tax or taxes imposed herein. The <br />collector may also, with the concurrence of the city attorney, interpret or clarify the <br />methodology of the tax, or any definition applicable to the tax, so long as such <br />interpretation or clarification (even if contrary to some prior interpretation or <br />clarification) is not inconsistent with the language of this article. <br />(m) Occasional transactions—Exemptions. <br />(1) The provisions of this article shall not apply to persons having no fixed <br />place of business within the city who come into the city for the purpose <br />of transacting a specific item of commercial cannabis business at the <br />request of a specific client or customer, incidental to a commercial <br />cannabis business principally established elsewhere, provided that such <br />0 <br />55D-22 <br />
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