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NS-2972
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NS-2972
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Last modified
8/11/2020 1:38:06 PM
Creation date
9/12/2019 9:51:21 AM
Metadata
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Template:
City Clerk
Doc Type
Ordinance
Doc #
NS-2972
Date
9/3/2019
Destruction Year
P
Document Relationships
NS-2962
(Amends)
Path:
\Ordinances\2011 - 2020 (NS-2813 - NS-3000)\2018 (NS-2935 - NS-2962)
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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 />(f) In the event the City should in the future permit additional categories of commercial <br />cannabis business activity, as may from time to time be licensed by the State of <br />California, such categories of commercial cannabis activates shall be subject to the <br />same maximum tax rates as imposed herein. The City may by ordinance of the City <br />Council initially set the required gross receipts/gross square footage tax rates based <br />on category of cannabis business activity at lesser rates as may be deemed <br />appropriate by the City Council. <br />(g) For purposes of this Article, a commercial cannabis business is not considered to <br />be a business or person having a "specified exemption" or "specified exclusion" from <br />business license taxation as set forth in sections 21-48 and 21-49 of this Chapter. <br />Ordinance No. NS-2972 <br />Page 7 of 25 <br />
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