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Ordinance No. NS-XXX <br />Page 50 of 68 <br /> <br /> <br />or employment is done as a part of or in connection with the sale of goods, <br />wares, merchandise, for which a charge is made or credit allowed, including <br />all refunds, cash credits and properties of any amount or nature, any <br />amount for which credit is allowed by the seller to the purchaser without any <br />deduction therefrom, on account of the cost of the property sold, the cost of <br />materials used, the labor or service cost, interest paid or payable, losses, <br />or any other expense whatsoever; provided that cash discounts allowed or <br />payment on sales shall not be included. "Gross receipts" shall also include <br />the amount of any federal, manufacturer's or importer's excise tax included <br />in the price of property sold, even though the manufacturer or importer is <br />also the retailer thereof and whether or not the amount of such tax is stated <br />as a separate charge. "Gross receipts" shall not include the amount of any <br />federal tax imposed on or with respect to retail sales whether or not the <br />amount of such tax is stated as a separate charge. "Gross receipts" shall <br />not include the amount of any federal tax imposed on or with respect to retail <br />sales whether imposed upon the retailer or the consumer and regardless of <br />whether or not the amount of federal tax is stated to customers as a <br />separate charge, or any California state, city or city and county sales or use <br />tax required by law to be included in or added to the purchase price and <br />collected from the consumer or purchaser, or such part of the sales price of <br />any property previously sold and returned by the purchaser to the seller <br />which is refunded by the seller by way of cash or credit allowances given or <br />taken as part payment on any property so accepted for resale. "Gross <br />receipts" shall be calculated without any deduction on account of any of the <br />following: <br />(i) The cost of tangible property sold or bartered; <br />(ii) The cost of materials or products used, labor or service cost, <br />interest paid, losses, or other expense; or <br />(iii) The cost of transportation of the marijuana, or other property or <br />product. <br />(b) Business license tax rates for marijuana collectives/cooperatives. <br />(1) Every collective/cooperative, excepting a qualified "nonprofit organization," <br />whether it is organized or conducted as a "not for profit" business, a "non- <br />profit" business, or a "for-profit" business, shall pay a separate business <br />license tax at a rate of up to ten (10) percent of the gross receipts generated <br />or otherwise received for each branch establishment or separate property <br />location of the business. The gross receipts tax shall be initially set at a rate <br />of five (5) percent. The maximum tax rate shall not exceed ten (10) percent <br />of gross receipts. This tax shall not be adjusted for inflation pursuant to <br />section 21-121.