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Ordinance No. NS-XXX <br />Page 51 of 68 <br /> <br /> <br />(2) Notwithstanding the maximum tax rate of ten (10) percent of gross receipts <br />imposed under subsection (b)(1), the city council may in its discretion at any <br />time by ordinance implement a lower gross receipts tax rate for all marijuana <br />collectives/cooperatives, as defined in such ordinance, subject to the <br />maximum rate of ten (10) percent of gross receipts. The city council may by <br />ordinance increase any such gross receipts tax rate from time to time, not <br />to exceed the maximum gross receipts tax rate established under <br />subsection (b)(1). <br />(3) Effective January 1, 2018, the gross receipts tax initially set at a rate of five <br />(5) percent pursuant to subsection (b)(1), shall be increased to a rate of six <br />(6) percent. The maximum tax rate shall not exceed ten (10) percent of <br />gross receipts. This tax rate shall not be adjusted for inflation pursuant to <br />section 21-121. <br />(4) Effective January 1, 2023, the gross receipts tax is set at a rate of six (6) <br />percent pursuant to subsection (b)(3), shall be decreased to a rate of five <br />(5) percent. The maximum tax rate shall not exceed ten (10) percent of <br />gross receipts. This tax rate shall not be adjusted for inflation pursuant to <br />section 21-121. <br />(5) As part of the gross receipts tax imposed by this article, each <br />collective/cooperative shall pay a minimum basic rate of two thousand <br />dollars ($2,000.00) annually for each separate branch location or separate <br />property location of the business. <br />(c) Modification, repeal or amendment. The city council may repeal the ordinance <br />codified in this article, or amend it in a manner which does not result in an increase <br />in the tax or taxes imposed herein, without further voter approval. The city council <br />may likewise by ordinance adopt and add additional provisions to any other article <br />of this chapter and relate them to this article, or amend any existing provisions of <br />any article of this chapter as they may already relate to this article in any manner <br />which does not result in an increase in the tax or taxes imposed herein, without <br />further voter approval. If the city council repeals said ordinance or any provision of <br />this article, it may subsequently reenact it without voter approval, as long as the <br />reenacted ordinance or section does not result in an increase in the tax or taxes <br />imposed herein. <br />(d) Administration—Rules, regulations, and guidelines; interpretation/clarification. In <br />order to aid in the city's collection of taxes due under this article and to ensure that <br />all marijuana collectives/cooperatives are taxed consistently to the best of the city's <br />ability, the collector, with the concurrence of the city attorney, may promulgate rules, <br />regulations, and guidelines, to implement and administer this article including, but <br />not limited to rules, regulations, and guidelines harmonizing other provisions of this <br />chapter with the provisions of this article in any manner not inconsistent with the