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Ordinance No. NS-XXX <br />Page 56 of 66 <br /> <br /> <br />cannabis business conducted at the same location. Commercial cannabis <br />businesses having no fixed place of business within the city shall be exempted from <br />this requirement. Provided that commercial cannabis microbusinesses shall pay a <br />minimum 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, but not for each separate type of commercial <br />cannabis business conducted at the same location. <br />(f) In the event the City should in the future permit additional categories of commercial <br />cannabis business activity, as may from time to time be licensed by the State of <br />California, such categories of commercial cannabis activates shall be subject to the <br />same maximum tax rates as imposed herein. The City may by ordinance of the City <br />Council initially set the required gross receipts/gross square footage tax rates based <br />on category of cannabis business activity at lesser rates as may be deemed <br />appropriate by the City Council. <br />(g) For purposes of this Article, a commercial cannabis business is not considered to <br />be a business or person having a “specified exemption” or “specified exclusion” from <br />business license taxation as set forth in sections 21-48 and 21-49 of this Chapter. <br />(h) For purposes of this Article any person claiming an exemption from the gross <br />receipts tax rate component of the combined gross receipts/square footage tax <br />imposed under this Article on the basis of a claim of being a qualified "nonprofit <br />organization" shall have the burden of substantiating their claim to the same extent <br />and in the same manner as a marijuana collective/cooperative in accordance with <br />section 21-127(a)(6) of this Chapter. <br />(i) Cannabis businesses shall not pass the taxes imposed by this Article through to an <br />adult-use cannabis retail business customer or commercial cannabis business <br />customer in any fashion except as part of the basic product sales and/or service <br />price. <br />(j) Definitions. For purposes of this Article, the following terms have the following <br />meanings: <br />(1) “Adult-Use cannabis retail business” as defined in section 40-2(4) of this <br />Code. <br />(2) “Commercial Cannabis Activity” as defined in section 40-2(9) of this Code. <br />(3) “Commercial cannabis business” as defined in section 40-2(10) of this <br />Code excluding medical marijuana collectives/cooperatives also referred <br />to as medicinal cannabis retail sales. <br />(4) “Cultivation” as defined in section 40-2(11) of this Code. <br />(5) “Delivery” as defined in section 40-2(13) of this Code.