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Ordinance No. NS-XXX <br />Page 54 of 66 <br /> <br /> <br />this article shall constitute a separate violation of this chapter for each and every day <br />that such collective/cooperative is so carried on. <br />(j) Classification of business license assessment type—Term and renewal. The business <br />license issued to marijuana collectives/cooperatives shall be classed as a gross <br />receipts assessment type, issued for the same term of license as set forth in <br />subsection 21-71(c) and shall be subject to renewal in accordance with sections 21- <br />72(c), 21-73(c), and 21-77. <br />(k) Operative date. Upon the approval by the majority of the voters of the city at the <br />November 4, 2014 general election, the taxes imposed by this article shall become <br />operative and shall be applied by the collector upon all marijuana <br />collectives/cooperatives. <br />(l) Operative date of increased or decreased gross receipts tax rate. The gross receipts <br />tax set initially at a rate of five (5) percent pursuant to subsection (b)(1) [(Ordinance <br />No. NS-2864, Section 5, adopted 12-9-14)] shall be increased to a rate of six (6) <br />percent effective January 1, 2018, pursuant to subsection (b)(3) [(Ordinance No. NS- <br />2930, Section 8, adopted 11-21-17)]. <br /> <br /> Section 9. Section 21-133 of Article XIII of Chapter 21 of the Santa Ana Municipal <br />Code is hereby amended to read in full as follows: <br />Sec. 21-133. Commercial cannabis businesses—Annual business license tax <br />assessment. <br /> <br />Every person engaged in a “commercial cannabis business” or “commercial <br />cannabis activity” shall pay an annual business license tax as outlined below. This Article <br />shall not apply, except with respect to medical marijuana cooperatives/collectives (also <br />referred to as medicinal cannabis retail businesses) which are vertically and/or <br />horizontally integrated with commercial cannabis businesses, to medical marijuana <br />cooperatives/collectives which are governed by Article XII of this Chapter, or to personal <br />cultivation as defined in section 18-611(n) 40-101(b) of this Code. <br />(a) For each branch establishment or separate property location of a commercial <br />cannabis business transacted and carried on in the city, and for each separate type <br />of commercial cannabis business conducted at the same location, the higher of the <br />two (2) following tax rates shall be due to the City for each monthly reporting period: <br />(1) Up to ten percent (10%) of each dollar of gross receipts received or <br />generated for each monthly reporting period. <br />(2) Up to $35.00 per square foot (annual tax rate) prorated monthly to one- <br />twelfth (1/12th) of the annual tax rate amount.