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Commercial Cannabis Business <br />Gross Receipts Tax <br />Gross Square <br />Activity <br />Rate <br />Footage Tax Rate <br />Adult -use Cannabis Retail Business <br />(including Delivery) (effective <br />beginning December 21, 2018 <br />8% <br />$ 25.00 <br />through December 31, 2022) <br />Adult -use Cannabis Retail Business <br />(including Delivery, but not including <br />Consumption Lounge and <br />7% <br />$ 25.00 <br />Temporary Consumption and/or <br />Special Events) <br />(effective beginning January 1, 2023) <br />Adult -use Cannabis Retail Business <br />(including Delivery and Consumption <br />Lounge) <br />7% <br />$ 25.00 <br />(effective beginning January 1, 2023) <br />Adult -use Cannabis Retail Business <br />(Temporary Consumption and/or <br />Special Events) <br />7% <br />$ 0.00 <br />(effective beginning January 1, 2023) <br />Qualified Social Equity Adult -use <br />Cannabis Retail Business (including <br />5% <br />$ 25.00 <br />Delivery and Consumption Lounge) <br />(effective beginning January 1, 2023) <br />Qualified Social Equity Adult -use <br />Cannabis Retail Business (Temporary <br />5% <br />$ <br />Consumption and/or Special Events) <br />0.00 <br />(effective beginning January 1, 2023) <br />Cultivation <br />(effective December 21, 2018 <br />6% <br />$ 10.00 <br />through December 31, 2022) <br />Cultivation <br />(effective beginning January 1, 2023) <br />1% <br />$ 7.00 <br />Distribution <br />(effective December 21, 2018 <br />6% <br />$ 4.00 <br />through December 31, 2022) <br />Distribution <br />(effective beginning January 1, 2023) <br />1% <br />$ 3.00 <br />Resolution No. 2022-078 <br />Page 3 of 6 <br />