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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 69 of 73 <br /> <br /> <br />reenacted ordinance or section does not result in an increase in the tax or taxes <br />imposed herein. <br />(l) Administration—Rules, regulations and guidelines. In order to aid in the city's <br />collection of taxes due under this Article and to ensure that all commercial cannabis <br />businesses are taxed consistently to the best of the city's ability, the collector, with <br />the concurrence of the city attorney, may promulgate rules, regulations, and <br />guidelines, to implement and administer this Article including, but not limited to rules, <br />regulations, and guidelines harmonizing other provisions of this Chapter with the <br />provisions of this Article in any manner not inconsistent with the intent of this Article <br />and which does not result in an increase in the tax or taxes imposed herein. The <br />collector may also, with the concurrence of the city attorney, interpret or clarify the <br />methodology of the tax, or any definition applicable to the tax, so long as such <br />interpretation or clarification (even if contrary to some prior interpretation or <br />clarification) is not inconsistent with the language of this Article. <br />(m) Occasional transactions—Exemptions. <br />(1) The provisions of this Article shall not apply to persons having no fixed <br />place of business within the city who come into the city for the purpose <br />of transacting a specific item of commercial cannabis business at the <br />request of a specific client or customer, incidental to a commercial <br />cannabis business principally established elsewhere, provided that such <br />person does not come into the city for the purpose of transacting such <br />business on more than three (3) days during any calendar year. <br />(2) For any person not having a fixed place of business within the city who <br />comes into the city for the purpose of transacting commercial cannabis <br />business activities, the business license tax(es) payable by such person <br />may be apportioned by the collector in accordance with this Chapter. <br />(n) Reporting and remittance. <br />(1) Beginning as set forth in subsection (r) below, and monthly thereafter, <br />each commercial cannabis business required to pay a tax or taxes based <br />on gross receipts under this Article (except qualified nonprofit <br />organizations exempt from taxes measured by income or gross receipts), <br />shall report to the city any gross receipts received during the preceding <br />monthly reporting period. In addition, each cannabis business (including <br />qualified nonprofit organizations) required to pay a tax or taxes based on <br />square footage shall report to the city the gross square footage of the <br />cannabis business’ property location. Every cannabis business shall then <br />compute the business license taxes at both the gross receipts rate and <br />the gross square footage rate - prorated monthly to one-twelfth (1/12th) of <br />the annual tax rate amount - and shall then remit to the city the amount of <br />Exhibit 1
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