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ii. Any California state, county, or city sales or use tax, including any <br />add-on, district, or transaction and use tax, required by law to be <br />included in or added to the purchase price and collected from the <br />consumer or purchaser, or such part of the sales price of any <br />property previously sold and returned by the purchaser to the <br />seller which is refunded by the seller by way of cash or credit <br />allowances given or taken as part payment on any property so <br />accepted for resale; or <br />iii. The amount of the sale price of business personal property (all <br />property owned or leased by a cannabis business operator used <br />in the operation cannabis business activities, including but not <br />limited to: furniture, fixtures, and business equipment); real <br />property, including land, buildings and other improvements. <br />iv. The amount of equity contributions, investments, and/or loan <br />proceeds to cannabis business' operation, and/or proceeds from <br />the sale or transfer of cannabis business' retail or commercial <br />cannabis business. <br />(1) "Gross receipts" shall be calculated without any deduction on <br />account of any of the following: <br />I. The cost of tangible or intangible property sold or bartered; <br />ii. The cost of materials or products used, labor or service cost, <br />interest paid, losses, or other expense; <br />iii. The cost of transportation of cannabis, or other property or <br />product; <br />iv. The amount of anyfederal or state income orfranchise taxes; and <br />v. Any other business costs or expenses, unless otherwise <br />specifically exempted. <br />(8) "Manufacturing" as defined in section 40-2(22) of this code. <br />(9) "Retail businesses" as defined in section 40-2(40) of this code. <br />(10) "Gross Square foot" or "gross square footage" for the purposes of this <br />article shall mean: <br />(A) The gross number of square feet comprising a commercial cannabis <br />business' property location (as confirmed by the corresponding <br />"approved building set" or "approved certificate of occupancy' on file <br />with the City of Santa Ana Planning and Building Agency) whichever <br />is the greater of any square footage indicated. <br />(B) In the case of commercial cannabis businesses licensed by the state <br />to engage in cultivation "gross square foot" or "gross square footage" <br />shall mean the aggregate sum of the number of square feet <br />comprising all areas of the premises under "canopy", whether such <br />sum is greater or lesser than the gross square footage as stated in <br />the "approved building set" or "approved certificate of occupancy'. <br />"Canopy," shall mean the designated area(s) of a premise that will <br />contain mature plants at any point in time. Canopy shall be calculated <br />in square feet and measured using clearly identifiable boundaries of <br />all area(s) that will contain mature plants at any point in time, <br />including all of the space(s) within the boundaries. Canopy may be <br />noncontiguous, but each unique area included in the total canopy <br />Ordinance No. NS -2962 <br />55A-26 Page 6 of 10 <br />