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the owner/operator's, transferor's, or successor's business license tax liabilities have been satisfied. If any business license tax liabilities remain outstanding, or if additional business license tax liabilities have accrued subsequent to the date of application, the collector shall give notice to the operator/owner, transferor, or successor of the applicable amount which must be fully paid as a condition of issuing their respective certificate of nonliability. Where a transferor's business license tax liabilities have been partially or wholly paid by their successor to the collector pursuant to subsection (e) or partially or wholly satisfied by their successor's action of withholding and depositing amounts with the collector pursuant to subsection (d), no certificate of nonliability shall be issued to the transferor without the prior written consent of their (Ord. No. NS-2972 , § 9, 9-3-19) Sec. 21-142. Vertical and horizontal integration of commercial cannabis business licensees — Defined. The terms vertical integration and horizontal integration as used in this Article shall have the following meanings: Vertical integration shall refer to cannabis businesses operating at different points in the same supply chain from cultivation to retail sales, as long as they share at least eighty (80%) per cent underlying common ownership, regardless of form of business structure, and are engaged in interparty sales and/or transfers of goods. Horizontal integration shall refer to cannabis businesses operating at the same point in the same supply chain, as long as they share at least eighty (80%) per cent underlying common ownership, regardless of form of business structure, and are engaged in interparty sales and/or transfers of goods. For purposes of this Article the term "cannabis businesses" shall include medicinal marijuana collectives/cooperatives as defined in section 18-611 and commercial cannabis businesses as defined in section 40-2, but shall not include commercial cannabis businesses engaged in testing facilities or testing laboratory businesses. (Ord. No. NS-2972 , § 10, 9-3-19) ARTICLE XIV. TAX HOLIDAY Sec. 21-143. Development and administration of the tax holiday program. The City Manager and his or her designee shall develop and administer a Tax Holiday program as authorized and provided in this article. ( Ord. No. NS-3031, § 6, 11-8-22) Sec. 21-144. Duration and application of program. The Tax Holiday program shall be conducted for the period of twelve (12) months as specified hereinafter. (a) All annual license renewals based upon a flat rate shall be for the twelve-month period beginning January first of the current year and shall expire on the thirty-first day of December of the current year. (b) All annual license renewals based upon a variable flat rate shall be for the twelve-month period beginning July first of the current year and shall expire on the thirtieth day of June of the following year. (c) All annual license renewals based upon gross receipts shall be for the twelve-month period beginning on April first of the current year and shall expire on the thirty-first day of March of the following year. City PiNaPPAKil RFP No. 23-%-5 177 PaN@/196