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Item 35 - Ordinance Amendment No. 2022-01 - Commercial Cannabis Regulatory and Tax Updates
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Item 35 - Ordinance Amendment No. 2022-01 - Commercial Cannabis Regulatory and Tax Updates
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Agenda Packet
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Clerk of the Council
Item #
35
Date
5/3/2022
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Ordinance No. NS-XXX <br />Page 63 of 73 <br /> <br /> <br />Commercial cannabis businesses not having a fixed place of business within the city <br />but conducting regular, non-incidental commercial cannabis business activities <br />within the city shall be subject to the gross receipts tax rate(s) as set out in the table <br />above based on the category/categories of commercial cannabis activity conducted. <br />However, such out-of-town commercial cannabis businesses shall not be subject to <br />any gross square 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 <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 />Exhibit 1
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