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<br />(5) For the purposes of this article, a Marijuana Collective/Cooperative <br />is not considered to be a business or person having a “specified exemption” or <br />“specified exclusion” from business license taxation as set forth in Sections 21-48 <br />and 21-49 of this Chapter. <br />(6) For the purposes of this article, a "Nonprofit Organization" shall <br />mean any institution or organization that is exempted from taxes measured by <br />income or gross receipts pursuant to Article XIII, Section 26 of the California <br />Constitution as codified under Chapter 4 (commencing with Section 23701) of <br />Part 11 of Division 2 of the Revenue and Taxation Code and Section 37101 (c) of <br />the Government Code or Sub-Chapter F (commencing with Section 501) of <br />Chapter 1 of Subtitle A of the Internal Revenue Code of 1986. An institution or <br />organization operating as a Collective/Cooperative and claiming a gross receipts <br />assessment business license tax exemption under this section shall have the <br />burden of furnishing to the collector such information as the collector may require <br />to validate the claim of exemption including but not limited to such a <br />determination by the California Franchise Tax Board or any other information <br />requested by the collector. <br />(7) For the purposes of this article, "gross receipts" shall mean any <br />transfer of title or possession, exchange or barter, conditional or otherwise, in <br />any manner or by any means whatsoever, of tangible personal property for a <br />consideration including any monetary consideration for marijuana whatsoever, <br />including, but not limited to, membership dues, reimbursements provided by <br />members, regardless of form, or the total amount, in any calendar year of cash or <br />in-kind contributions, including all operating costs related to the growth, <br />cultivation or provision of marijuana or any transaction related thereto. “Gross <br />receipts” shall also include without limitation anything else of value obtained by a <br />Collective/Cooperative. The term "gross receipts" shall also include the total <br />amount, in any calendar year, of the sale price of all sales, the total amount <br />charged or received for the performance of any act, service or employment of <br />whatever nature it may be, whether or not such service, act or employment is <br />done as a part of or in connection with the sale of goods, wares, merchandise, <br />for which a charge is made or credit allowed, including all refunds, cash credits <br />and properties of any amount or nature, any amount for which credit is allowed <br />by the seller to the purchaser without any deduction therefrom, on account of the <br />cost of the property sold, the cost of materials used, the labor or service cost, <br />interest paid or payable, losses, or any other expense whatsoever; provided that <br />cash discounts allowed or payment on sales shall not be included. "Gross <br />receipts" shall also include the amount of any federal, manufacturer's or <br />importer's excise tax included in the price of property sold, even though the <br />manufacturer or importer is also the retailer thereof and whether or not the <br />amount of such tax is stated as a separate charge. "Gross receipts" shall not <br />include the amount of any federal tax imposed on or with respect to retail sales <br />whether or not the amount of such tax is stated as a separate charge. "Gross <br />receipts" shall not include the amount of any federal tax imposed on or with <br />12 <br /> <br /> <br />