Laserfiche WebLink
Ordinance No. NS-XXX <br />Page 49 of 68 <br /> <br /> <br />pay an annual business license tax in accordance with Chapter 21 and the <br />sections and subsections hereunder. <br />(2) For the purposes of this article, a marijuana collective/cooperative is defined <br />in section 40-101(b) and is considered to be a business as that term is <br />defined in section 21-3. <br />(3) For the purposes of this article, a collective/cooperative is not considered to <br />be a religious or charitable organization. <br />(4) "Medical marijuana collective/cooperative" or "collective/cooperative" shall <br />mean any activity regulated or permitted by chapter 40. <br />(5) For the purposes of this article, a marijuana collective/cooperative is not <br />considered to be a business or person having a "specified exemption" or <br />"specified exclusion" from business license taxation as set forth in sections <br />21-48 and 21-49. <br />(6) For the purposes of this article, a "nonprofit organization" shall mean any <br />institution or organization that is exempted from taxes measured by income <br />or gross receipts pursuant to Article XIII, Section 26 of the California <br />Constitution as codified under Chapter 4 (commencing with Section 23701) <br />of Part 11 of Division 2 of the Revenue and Taxation Code and Section <br />37101 (c) of the Government Code or Sub-Chapter F (commencing with <br />Section 501) of Chapter 1 of Subtitle A of the Internal Revenue Code of <br />1986. An institution or organization operating as a collective/cooperative <br />and claiming a gross receipts assessment business license tax exemption <br />under this section shall have the burden of furnishing to the collector such <br />information as the collector may require to validate the claim of exemption <br />including but not limited to such a determination by the California Franchise <br />Tax Board or any other information requested by the collector. <br />(7) For the purposes of this article, "gross receipts" shall mean any transfer of <br />title or possession, exchange or barter, conditional or otherwise, in any <br />manner or by any means whatsoever, of tangible personal property for a <br />consideration including any monetary consideration for marijuana <br />whatsoever, including, but not limited to, membership dues, <br />reimbursements provided by members, regardless of form, or the total <br />amount of cash or in-kind contributions, including all operating costs related <br />to the growth, cultivation or provision of marijuana or any transaction related <br />thereto. "Gross receipts" shall also include without limitation anything else <br />of value obtained by a collective/cooperative. The term "gross receipts" <br />shall also include the total amount of the sale price of all sales, the total <br />amount charged or received for the performance of any act, service or <br />employment of whatever nature it may be, whether or not such service, act