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(c) Notwithstanding the tax rates imposed herein under subsection (a), the City Council <br />may, in its discretion, at any time by resolution, implement any lower tax rate it <br />deems appropriate, and may by resolution increase such tax rate from time to time, <br />not to exceed the maximum rates established by subsection (a). <br />(d) As of the operative date of this Article, the business license gross receipts tax rates <br />and square footage tax rates application to specific commercial cannabis business <br />activities shall be established as follows: <br />Commercial Cannabis Business <br />Gross Receipts <br />Gross Square <br />Activity <br />Tax Rate <br />Footage Tax Rate <br />Adult -use Cannabis Retail <br />8% <br />$ 25.00 <br />Business (including Delivery) <br />Cultivation <br />6% <br />$ 10.00 <br />Distribution <br />6% <br />$ 4.00 <br />Manufacturing <br />6% <br />$ 10.00 <br />Testing Facility or Testing <br />Laboratory (effective December <br />5% <br />$ 1.50 <br />21, 2018 through June 30, 2019) <br />Testing Facility or Testing <br />Laboratory (effective beginning <br />1 % <br />$ 1.50 <br />July 1, 2019) <br />Commercial cannabis businesses not having a fixed place of business within the city <br />but conducting regular, non -incidental commercial cannabis business activities <br />within the city shall be subject to the gross receipts tax rate(s) as set out in the table <br />above based on the category/categories of commercial cannabis activity conducted. <br />However, such out-of-town commercial cannabis businesses shall not be subject to <br />any gross square footage tax rate(s). <br />(e) As part of the annual gross receipts/square footage tax(es) imposed by this Article, <br />each commercial cannabis business located within the city shall pay a minimum <br />basic rate of two thousand dollars ($2,000.00) annually for each branch <br />establishment or separate property location of the commercial cannabis business <br />transacted and carried on in the city, and for each separate type of commercial <br />cannabis business conducted at the same location. Commercial cannabis <br />businesses having no fixed place of business within the city shall be exempted from <br />this requirement. <br />11 A-7 <br />