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(b) These tax rates shall not be adjusted for inflation pursuant to section 21-121 of this <br />Chapter. <br />(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 have been established as f�- '� by city ordinance [(Ordinance <br />No. NS-2962, Section 2 (Exhibit A-1), adopted 11-6-18; and Ordinance No. NS- <br />2972, Section 7, adopted 9-3-19)1 and bV the following resolutions as referenced <br />hereinbelow in subsections (s),(t), and (u). <br />r rnmere.i.al r-,rr-,hir Business Activ#y <br />GF rr o p+r <br />Tax e <br />GFess SquaFe <br />€eetage—T-ax Rafe <br />Adult Cannabis Retail Business (induding Delivery) <br />"0 <br />$25.00 <br />use <br />" <br />$i$00 <br />wee <br />"a <br />$ :-00 <br />nn-,n-4- -+u run <br />" <br />$i8-00 <br />Testing I <br />Testing C-,. hty (effeetiye December <br />5_0A <br />$4-AW <br />er aberater" <br />21, 2019 threush dunee 30,�9) <br />Tr.r+inr. Facility ..r T..r+inrr I -.+..ny /nffn.,+iv.. hnrrinninrr <br />I_0A <br />ahr. <br />li 11Y 'I 20 91 <br />With respect to Scommercial cannabis businesses not having a fixed place of <br />business within the city but conducting regular, non -incidental commercial cannabis <br />business activities within the city, such businesses shall be subject to the gross <br />receipts tax rate(s) as set out in thee +ohlo above pursuant to this Article based on the <br />category/categories of commercial cannabis activity conducted. However, such out- <br />of-town commercial cannabis businesses shall not be subject to any gross square <br />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 />Ordinance No. NS-XXX <br />Page 55 of 66 <br />City Council 25 - 70 9/20/2022 <br />