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necessary in the discretion of the collector. Whenever an <br />independent allocated square footage measurement and calculation <br />is required under the terms of this Article or whenever the collector <br />in his or her discretion determines that the independent <br />measurement and calculation of a licensee's allocated square <br />footage is desirable to effectuate the proper assessment or collection <br />of the business license taxes required to be paid under the terms of <br />this Chapter, or for any other purposes related to the express aims <br />of this Article then an Allocated Square Footage measurement shall <br />be performed and a corresponding service fee shall be applicable in <br />the amount as specified by resolution of the City Council. <br />(E) In the case of commercial cannabis businesses licensed by the state <br />to engage in testing facilities or testing laboratory businesses, the <br />gross number of square feet comprising such commercial cannabis <br />business' property location as confirmed by the corresponding <br />"approved building set" or "approved certificate of occupancy" on file <br />with the City of Santa Ana Planning and Building Agency, whichever <br />is the greater. <br />(9) "Manufacturing" as defined in section 40-2(22) of this Code. <br />(10) "Retail businesses" as defined in section 40-2(40) of this Code <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 />Ordinance No. NS-2972 <br />Page 12 of 25 <br />