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(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 <br />such person does not come into the city for the purpose of transacting <br />such 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 <br />person may be apportioned by the collector in accordance with this <br />Chapter. <br />(n) Reporting and remittance. <br />(1) Beginning as set forth in subsection (r) below, and monthly thereafter, <br />each commercial cannabis business required to pay a tax or taxes <br />based on gross receipts under this Article (except qualified nonprofit <br />organizations exempt from taxes measured by income or gross <br />receipts), shall report to the city any gross receipts received during the <br />preceding monthly reporting period. In addition, each cannabis business <br />(including qualified nonprofit organizations) required to pay a tax or taxes <br />based on square footage shall report to the city the gross square footage <br />of the cannabis business' property location. Every cannabis business <br />shall then compute the business license taxes at both the gross receipts <br />rate and the gross square footage rate - prorated monthly to one -twelfth <br />(1/12th) of the annual tax rate amount - and shall then remit to the city <br />the amount of the higher of the two tax calculations due and owing <br />during said period in accordance with section 21-133, subsection (d). In <br />the case of a qualified nonprofit organization only the gross square <br />footage computation shall be made and the amount of such calculation <br />shall represent the amount due and owing during said period. All <br />reporting and remitting made shall be done in accordance with <br />instructions from the collector and shall be made using forms provided or <br />approved 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 <br />permit to operate as a commercial cannabis business or upon the <br />operative date of this Article should a person or entity already possess a <br />14 <br />75F-20 <br />