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NS-2962
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NS-2962
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Last modified
8/11/2020 12:13:54 PM
Creation date
12/17/2018 10:43:39 AM
Metadata
Fields
Template:
City Clerk
Doc Type
Ordinance
Doc #
NS-2962
Date
11/6/2018
Destruction Year
P
Document Relationships
2019-068 - Reducing the Commercial Cannabis Gross Receipts Tax
(Amended By)
Path:
\Resolutions\CITY COUNCIL\2011 -\2019
NS-2941
(Attachment)
Path:
\Ordinances\2011 - 2020 (NS-2813 - NS-3000)\2018 (NS-2935 - NS-2962)
NS-2942
(Amends)
Path:
\Ordinances\2011 - 2020 (NS-2813 - NS-3000)\2018 (NS-2935 - NS-2962)
NS-2944
(Attachment)
Path:
\Ordinances\2011 - 2020 (NS-2813 - NS-3000)\2018 (NS-2935 - NS-2962)
NS-2972
(Amended By)
Path:
\Ordinances\2011 - 2020 (NS-2813 - NS-3000)\2019 (NS-2963 - NS-2978
NS-2973
(Amended By)
Path:
\Ordinances\2011 - 2020 (NS-2813 - NS-3000)\2019 (NS-2963 - NS-2978
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"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 />calculation shall be separated by an identifiable boundary which <br />includes interior walls, 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 administer this 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 />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 />Ordinance No. NS -2962 <br />Page 8 of 12 <br />
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