55D - RESO - MEDICAL MARIJUANA REGULATION

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SECTION 5. Chapter 21, Article XI I of the Santa Ana Municipal Code, comprised of sections 21 -126, 21 -127, 21 -128, 21 -129 and 21 -130, is hereby added such that it reads as follows: Sec. 21 -126. Purpose. This article is required for the purpose of fixing the rate of taxation for Marijuana Collectives /Cooperatives and for the purpose of providing a tax levy for the usual and current expenses of the City of Santa Ana. The taxes required to be paid under this article are declared to be required pursuant to the taxing power of the City of Santa Ana solely for the purpose of obtaining revenue and are not regulatory permit fees. Sec. 21 -127. Marijuana collectives /cooperatives — Annual business license tax assessment. (a) Annual business license tax assessment for Marijuana Col lectives /Cooperatives: (1) Every Collective /Cooperative whether it is organized or conducted as a "not for profit' business, a "non - profit' business, a "for- profit business," or a "Nonprofit Organization," shall pay an annual business license tax in accordance with Chapter 21 of this Code and the Sections and Subsections hereunder. (2) For the purposes of this article, a Marijuana Collective /Cooperative is defined in section 18 -611 of this Municipal Code and is considered to be a business as that term is defined in Section 21 -3 of this Chapter. (3) For the purposes of this article, a Collective /Cooperative is not considered to be a religious or charitable organization. (4) "Medical Marijuana Collective /Cooperative" or "Collective /Cooperative" shall mean any activity regulated or permitted by Chapter 18 of this Municipal Code. (5) For the purposes of this article, a Marijuana Collective /Cooperative is not considered to be a business or person having a "specified exemption" or "specified exclusion" from business license taxation as set forth in Sections 21 -48 and 21 -49 of this Chapter. (6) For the purposes of this article, a "Nonprofit Organization" shall mean any institution or organization that is exempted from taxes measured by income or gross receipts pursuant to Article XIII, Section 26 of the California Constitution as codified under Chapter 4 (commencing with Section 23701) of Part 11 of Division 2 of the Revenue and Taxation Code and Section 37101 (c) of the Government Code or Sub - Chapter F (commencing with Section 501) of Chapter 1 of Subtitle A of the Internal Revenue Code of 1986. An institution or organization operating as a Collective /Cooperative and claiming a gross receipts EXHIBIT 2 12 55D -20