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Exhibit 5 - Cannabis Comparative Tax Information <br />Page 6 of 6 <br />City Tax Rates* Required Permits Consumption Allowed? Notes Maximum Cap & Active Retail vs <br />Supply licenses <br />Westminster No Very early stages of exploring <br />the issue. <br /> <br />Yorba Linda No No additional information <br />*All retail cannabis sales would also be subject to all state and local sales taxes, other than sales to a person who presents a state-issued Medical Marijuana Identification Card (MMIC) at the time of <br />purchase (less than 1% of sales). Any additional local transaction and use taxes would also apply unless specifically exempted by the local ordinance. <br />