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Ordinance No. NS-XXX <br />Page 58 of 66 <br /> <br /> <br />ii. Any California state, county, or city sales or use tax, including any <br />add-on, district, or transaction and use tax, required by law to be <br />included in or added to the purchase price and collected from the <br />consumer or purchaser, or such part of the sales price of any <br />property previously sold and returned by the purchaser to the <br />seller which is refunded by the seller by way of cash or credit <br />allowances given or taken as part payment on any property so <br />accepted for resale; or <br />iii. The amount of the sale price of business personal property (all <br />property owned or leased by a cannabis business operator used <br />in the operation cannabis business activities, including but not <br />limited to: furniture, fixtures, and business equipment); real <br />property, including land, buildings and other improvements. <br />iv. The amount of equity contributions, investments, and/or loan <br />proceeds to cannabis business’ operation, and/or proceeds from <br />the sale or transfer of cannabis business’ retail or commercial <br />cannabis business. <br />v. The amount of interparty sales and/or transfers of goods within a <br />single vertically and/or horizontally integrated cannabis business, <br />where the sales or transfers goods are between two or more <br />commercial cannabis business licensees (excluding testing <br />facilities or testing laboratories), or one or more said commercial <br />cannabis business licensee(s) and one or more medicinal <br />cannabis retail business licensee(s), as set forth in accordance <br />with section 21-131.2 and/or section 21-142. <br />(I) ”Gross receipts" shall be calculated without any deduction on <br />account of any of the following: <br />i. The cost of tangible or intangible property sold or bartered; <br />ii. The cost of materials or products used, labor or service cost, <br />interest paid, losses, or other expense; <br />iii. The cost of transportation of cannabis, or other property or <br />product; <br />iv. The amount of any federal or state income or franchise <br />taxes; and <br />v. Any other business costs or expenses, unless otherwise <br />specifically exempted.