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Ordinance No. NS-XXX <br />Page 56 of 68 <br /> <br /> <br /> <br />With respect to commercial 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) pursuant to this Article based on the category/categories of <br />commercial cannabis activity conducted. However, such out-of-town commercial <br />cannabis businesses shall not be subject to any gross square footage tax rate(s). <br /> <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 />Manufacturing <br />(effective December 21, 2018 through December 31, <br />2022) <br />6% $ 10.00 <br />Manufacturing <br />(effective beginning January 1, 2023) 1% $ 3.00 <br />Shared Manufacturing <br />(effective beginning January 1, 2023) 1% $ 0.00 <br /> <br />Microbusinesses <br />(Tax rates apply proportionally to microbusiness’ activities <br />corresponding to Adult-use Retail [Adult-use Retail <br />(including Delivery)] / Cultivation / Manufacturing / <br />Distribution) <br />(effective October 4, 2019 through December 31, 2022) <br /> <br />Adult-use Retail <br />8% <br />Cultivation, <br />Distribution & <br />Manufacturing <br />6% <br />Adult-use Retail <br />$ 25.00 <br />Cultivation & <br />Manufacturing <br />$ 10.00 <br />Distribution <br />$ 4.00 <br /> <br />Microbusinesses <br />(Tax rates apply proportionally to microbusiness’ activities <br />corresponding to Adult-use Retail [Adult-use Retail <br />(including Delivery, but not including Consumption Lounge <br />and Temporary Consumption and/or Special Events)] / <br />Cultivation / Manufacturing / Distribution) <br />(effective beginning January 1, 2023) <br /> <br /> <br /> <br />Adult-use Retail <br />7% <br />Cultivation, <br />Distribution & <br />Manufacturing <br />1% <br /> <br />Adult-use Retail <br />$ 25.00 <br />Cultivation <br />$ 7.00 <br />Distribution & <br />Manufacturing <br />$ 3.00 <br />Testing Facility or Testing Laboratory <br />(effective December 21, 2018 through June 30, 2019) 5% $ 1.50 <br />Testing Facility or Testing Laboratory <br />(effective July 1, 2019) 1% $ 1.50