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Ordinance No. NS-XXX <br />Page 55 of 66 <br /> <br /> <br />(b) These tax rates shall not be adjusted for inflation pursuant to section 21-121 of this <br />Chapter. <br />(c) Notwithstanding the tax rates imposed herein under subsection (a), the City Council <br />may, in its discretion, at any time by resolution, implement any lower tax rate it <br />deems appropriate, and may by resolution increase such tax rate from time to time, <br />not to exceed the maximum rates established by subsection (a). <br />(d) As of the operative date of this Article, the business license gross receipts tax rates <br />and square footage tax rates application to specific commercial cannabis business <br />activities shall be have been established as follows: by city ordinance [(Ordinance <br />No. NS-2962, Section 2 (Exhibit A-1), adopted 11-6-18; and Ordinance No. NS- <br />2972, Section 7, adopted 9-3-19)] and by the following resolutions as referenced <br />hereinbelow in subsections (s), (t), and (u). <br /> <br />Commercial Cannabis Business Activity Gross Receipts <br />Tax Rate <br />Gross Square <br />Footage Tax Rate <br />Adult-use Cannabis Retail Business (including Delivery) 8% $25.00 <br />Cultivation 6% $10.00 <br />Distribution 6% $4.00 <br />Manufacturing 6% $10.00 <br />Testing Facility or Testing Laboratory (effective December <br />21, 2018 through June 30, 2019) <br />5% $ 1.50 <br />Testing Facility or Testing Laboratory (effective beginning <br />July 1, 2019) <br />1% $ 1.50 <br /> <br />With respect to Ccommercial cannabis businesses not having a fixed place of <br />business within the city but conducting regular, non-incidental commercial cannabis <br />business activities within the city, such businesses shall be subject to the gross <br />receipts tax rate(s) as set out in the table above pursuant to this Article based on the <br />category/categories of commercial cannabis activity conducted. However, such out- <br />of-town commercial cannabis businesses shall not be subject to any gross square <br />footage tax rate(s). <br /> <br />(e) As part of the annual gross receipts/square footage tax(es) imposed by this Article, <br />each commercial cannabis business located within the city shall pay a minimum <br />basic rate of two thousand dollars ($2,000.00) annually for each branch <br />establishment or separate property location of the commercial cannabis business <br />transacted and carried on in the city, and for each separate type of commercial