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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 />v. The amount of interparty sales and/or transfers of goods within a <br />single vertically and/or horizontally integrated cannabis business, <br />where the sales or transfers goods are between two or more <br />commercial cannabis business licensees (excluding testing <br />facilities or testing laboratories), or one or more said commercial <br />cannabis business licensee(s) and one or more medicinal <br />cannabis retail business licensee(s), as set forth in accordance <br />with section 21-131.2 and/or section 21-142. <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 any federal or state income or franchise taxes; and <br />v. Any other business costs or expenses, unless otherwise <br />specifically exempted. <br />(8) "Gross Square foot" or "gross square footage" for the purposes of this <br />Article shall mean: <br />(A) In the case of commercial cannabis businesses licensed by the state <br />to engage in an adult -use cannabis retail business, the gross number <br />of square feet comprising the adult -use cannabis retail property <br />location as confirmed by the corresponding "approved building set" <br />or "approved certificate of occupancy" on file with the City of Santa <br />Ana Planning and Building Agency, whichever is the greater of any <br />square footage indicated, whether such adult -use cannabis retail <br />business is part of an on -site vertically or horizontally integrated <br />cannabis business or not. <br />io <br />11 A-36 <br />