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FULL PACKET_2019-09-03
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FULL PACKET_2019-09-03
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City Clerk
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Agenda Packet
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Clerk of the Council
Date
9/3/2019
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(p) Business license tax certificate —Required. There are imposed upon all persons <br />engaged in transacting and carrying on any commercial cannabis business activity <br />in the city taxes in the amounts prescribed in this Article. It shall be unlawful for any <br />person, either for him or herself or for any other person, to commence, transact or <br />carry on any business in the city without first having procured a business license <br />from the city under this Chapter and having paid the taxes set forth in this Article, <br />and without complying with any and all applicable provisions contained in this <br />Chapter. The carrying on of any commercial cannabis business activity without <br />complying with all the provisions of this Article shall constitute a separate violation <br />of this Chapter for each and every day that such commercial cannabis activity is so <br />carried on. <br />(q) Classification of business license assessment type —Term and renewal. The <br />business license issued to commercial cannabis businesses shall be classed as a <br />gross receipts assessment type, issued for the same term of license as set forth in <br />subsection 21-71(c) of this Chapter and shall be subject to renewal in accordance <br />with sections 21-72(c), 21-73(c), and 21-77. <br />(r) Operative date. Upon the approval by the majority of the voters of the city at the <br />November 6, 2018 general election, the taxes imposed by this Article shall become <br />operative and shall be applied by the collector upon all commercial cannabis <br />businesses. <br />(s) Operative date of decreased gross receipts tax rate. The gross receipts tax set <br />initially at a rate of five (5%) percent for testing facilities or testing laboratories <br />pursuant to subsection (d) above shall be decreased to a rate of one -percent (1 %) <br />by resolution of the City Council [Santa Ana City Council Resolution No, 2019-xx] as <br />hereinabove provided for in accordance with subsection (c), which reduced rate, <br />under the terms of said City Council resolution, shall become retroactively effective <br />July 1, 2019. <br />Section 8. Section 21-136 of Article XIII of Chapter 21 of the Santa Ana <br />Municipal Code is hereby amended to read in full as follows: <br />Sec. 21-136. Security for collection of commercial cannabis business' business <br />license tax; requirement; extension of time; application; failure to post or restore — <br />effect; jeopardy determination; refund or release; deposit adjustment —effect. <br />(a) Requirement for Security Deposit. To ensure compliance with business license tax <br />payment requirements established pursuant to this Article, the collector shall <br />require, beginning on the operative date of this Article, that each commercial <br />cannabis business owner/operator, including but not limited to each purchaser, <br />assignee, transferee, or other successor in interest (hereinafter collectively referred <br />to as successor) of a commercial cannabis business subject to the business <br />15 <br />11A-15 <br />
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