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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 />respect to retail sales whether imposed upon the retailer or the consumer and <br />regardless of whether or not the amount of federal tax is stated to customers as a <br />separate charge, or any California state, city or city and county sales or use tax <br />required by law to be included in or added to the purchase price and collected <br />from the consumer or purchaser, or such part of the sales price of any property <br />previously sold and returned by the purchaser to the seller which is refunded by <br />the seller by way of cash or credit allowances given or taken as part payment on <br />any property so accepted for resale. "Gross receipts" shall be calculated without <br />13 <br />55D -40 <br />