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Exhibit 4 <br />Recommended Commercial Cannabis Tax Rate Adjustments Table <br />Commercial Cannabis Business Activity Gross Receipts Tax <br />Rate <br />Gross Square <br />Footage Tax Rate <br />Consumption Lounges and Temporary Consumption and/or Special <br />Events) (effective beginning January 1, 2023) 8% $ 0.00 <br />Cultivation <br />(effective December 21, 2018 through December 31, 2022) 6% $ 10.00 <br />Cultivation <br />(effective beginning January 1, 2023) 1% $ 7.00 <br />Distribution <br />(effective December 21, 2018 through December 31, 2022) 6% $ 4.00 <br />Distribution <br />(effective beginning January 1, 2023) 1% $ 3.00 <br />Manufacturing <br />(effective December 21, 2018 through December 31, 2022) 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 />Microbusinesses <br />(Tax rates apply proportionally to microbusiness’ activities <br />corresponding to Retail / Cultivation / Manufacturing / Distribution - <br />effective September 3, 2019 through December 31, 2022) <br />Retail <br />8% <br />Cultivation, <br />Distribution & <br />Mfg. <br />6% <br />Retail <br />$ 25.00 <br />Cultivation & Mfg. <br />$ 10.00 <br />Distribution <br />$ 4.00 <br />Microbusinesses † <br />(effective beginning January 1, 2023) <br /> † $2,000 Basic Tax Rate assessment to be reduced for <br />microbusinesses to a single levy on a microbusiness’ dominant <br />gross receipts activity. <br />Retail <br />8% <br />All Others <br />1% <br />Retail <br />$ 25.00 <br />Cultivation <br />$ 7.00 <br />Distribution & Mfg. <br />$ 3.00 <br />Shared Mfg. <br />$ 0.00 <br />Note: <br />• Shared manufacturers work in a shared-use facility operated by a commercial cannabis manufacturer. Shared <br />manufacturers can: <br />• Extract cannabis using butter or cooking oils <br />• Make cannabis products through infusion <br />• Package and label cannabis <br />