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Ordinance No. NS-XXX <br />Page 52 of 66 <br /> <br /> <br />by ordinance adopt and add additional provisions to any other article of this chapter <br />and relate them to this article, or amend any existing provisions of any article of this <br />chapter as they may already relate to this article in any manner which does not result <br />in an increase in the tax or taxes imposed herein, without further voter approval. If the <br />city council repeals said ordinance or any provision of this article, it may subsequently <br />reenact it without voter approval, as long as the reenacted ordinance or section does <br />not result in an increase in the tax or taxes 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 all <br />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 not <br />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 intent <br />of this article and which does not result in an increase in the tax or taxes imposed <br />herein. The collector may also, with the concurrence of the city attorney, interpret or <br />clarify the methodology of the tax, or any definition applicable to the tax, so long as <br />such interpretation or clarification (even if contrary to some prior interpretation or <br />clarification) is not inconsistent with the language of this article. <br />(e) Occasional transactions—Exemptions. <br />(1) The provisions of this article shall not apply to persons having no fixed place of <br />business within the city who come into the city for the purpose of transacting a <br />specific item of marijuana collective/cooperative business at the request of a <br />specific patient, client or customer, provided that such person does not come <br />into the city for the purpose of transacting business on more than five (5) days <br />during any calendar year. <br />(2) For any person not having a fixed place of business within the city who comes <br />into the city for the purpose of transacting collective/cooperative activities, the <br />business tax payable by such person may be apportioned by the collector in <br />accordance with this chapter. <br />(f) Reporting and remittance. Beginning as set forth in subsection (k) below, and monthly <br />thereafter, each marijuana collective/cooperative (except qualified nonprofit <br />organizations exempt from taxes measured by income or gross receipts) required to <br />pay a tax based on gross receipts under this article, shall report to the city any gross <br />receipts received during the preceding monthly reporting period and shall likewise <br />remit to the city the taxes due and owing during said period. For purposes of this <br />section, month shall mean calendar month, and taxes shall begin to accrue on the <br />date that a person or entity first receives a business license or other permit to operate <br />as a collective/cooperative.