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Ordinance No. NS-XXX <br />Page 59 of 68 <br /> <br /> <br />consideration for cannabis, including, but not limited to, membership <br />dues, reimbursements provided by members, regardless of form, or <br />the total amount of cash or in-kind contributions, including all <br />operating costs related to the growth, cultivation, manufacturing, <br />distribution, testing, or provision of cannabis or any transaction <br />related thereto. <br />(B) Anything else of value obtained by an a cannabis business; <br />(C) The total amount of the sale price of all sales and services; <br />(D) The total amount charged or received for the performance of any act, <br />service or employment of whatever nature it may be, whether or not <br />such service, act or employment is done as a part of or in connection <br />with the sale of goods, wares, or merchandise (whether at wholesale <br />or retail), for which a charge is made or credit allowed, including all <br />refunds, cash credits and properties of any amount or nature; <br />(E) Any amount for which credit is allowed by the seller to the purchaser <br />without any deduction therefrom, on account of the cost of the <br />property sold, the cost of materials used, the labor or service cost, <br />interest paid or payable, losses, or any other expense whatsoever; <br />provided that cash discounts allowed or payment on sales shall not <br />be included; <br />(F) The amount of any federal manufacturer's or importer's excise tax <br />included in the price of property sold, even though the manufacturer <br />or importer is also the retailer thereof; <br />(G) The amount of any California state cannabis excise tax or state <br />cannabis cultivation tax included in the price of the product; <br />(H) “Gross receipts" shall not include the following: <br />i. The amount of any federal tax imposed on or with respect to retail <br />or wholesale sales or the sale of services whether imposed upon <br />the cannabis business or the consumer whenever the amount of <br />federal tax is authorized by law to be stated and passed through <br />to customers as a separate charge. <br />ii. Any California state, county, or city sales or use tax, including any <br />add-on, district, or transaction and use tax, required by law to be <br />included in or added to the purchase price and collected from the <br />consumer or purchaser, or such part of the sales price of any <br />property previously sold and returned by the purchaser to the <br />seller which is refunded by the seller by way of cash or credit