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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 />person does not come into the city for the purpose of transacting such <br />business on more than three (3) days during any calendar year. <br />(2) For any person not having a fixed place of business within the city who <br />comes into the city for the purpose of transacting commercial cannabis <br />business activities, the business license tax(es) payable by such person <br />may be apportioned by the collector in accordance with this chapter. <br />(n) Reporting and remittance. <br />1. Beginning as set forth in subsection (q) below, and monthly thereafter, <br />each commercial cannabis business required to pay a tax or taxes based <br />on gross receipts under this article (except qualified nonprofit <br />organizations exempt from taxes measured by income or grossreceipts), <br />shall report to the city any gross receipts received during the preceding <br />monthly reporting period. In addition, each cannabis business (including <br />qualified nonprofit organizations) required to pay a tax or taxes based on <br />square footage shall report to the city the gross square footage of the <br />cannabis business' property location. Every cannabis business shall then <br />compute the business license taxes at both the gross receipts rate and <br />the gross square footage rate - prorated monthly to one -twelfth (1/12th) of <br />the annual tax rate amount - and shall then remit to the city the amount of <br />the higher of the two tax calculations due and owing during said period in <br />accordance with section 21-133, subsection (d). In the case of a qualified <br />nonprofit organization only the gross square footage computation shall be <br />made and the amount of such calculation shall represent the amount due <br />and owing during said period. All reporting and remitting made shall be <br />done in accordance with instructions from the collector and shall be made <br />using forms provided orapproved by the collector. <br />2. For purposes of this section, month shall mean calendar month and shall <br />include any fraction of a month. Taxes shall begin to accrue on the date <br />that a person or entity first receives a business license or other city permit <br />to operate as a commercial. cannabis business or upon the operative date <br />Resolution 2018-049 <br />Page 13 of 16 <br />55A-57 <br />