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(d) Administration rules, regulations, and guidelines; <br />interpretation /clarification. <br />In order to aid in the City's collection of taxes due under this article and to ensure <br />that all Marijuana Collectives /Cooperatives are taxed consistently to the best of the <br />city's ability, the collector, with the concurrence of the city attorney, may promulgate <br />rules, regulations, and guidelines, to implement and administer this article including, but <br />not limited to rules, regulations, and guidelines harmonizing other provisions of this <br />Chapter with the provisions of this article in any manner not inconsistent with the intent <br />of this article and which does not result in an increase in the tax or taxes imposed <br />herein. The collector may also, with the concurrence of the City Attorney, interpret or <br />clarify the 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 clarification) <br />is not inconsistent with the language of this article. <br />(e) Occasional transactions — Exemptions <br />(1) The provisions of this article shall not apply to persons having no <br />fixed place of business within the City of Santa Ana who come into the city for the <br />purpose of transacting a specific item of marijuana business at the request of a <br />specific patient, client or customer, provided that such person does not come into <br />the city for the purpose of transacting business on more than five days during <br />any calendar year. <br />(2) For any person not having a fixed place of business within the City <br />of Santa Ana who comes into the city for the purpose of transacting <br />Collective /Cooperative activities, the business tax payable by such person may <br />be apportioned by the collector in accordance with this Chapter. <br />(f) Reporting and Remittance <br />Beginning as set forth in subsection (k) below, and monthly thereafter, each <br />Marijuana Collectives /Cooperatives (except qualified Nonprofit Organizations exempt <br />from taxes measured by income or gross receipts) required to pay a tax based on gross <br />receipts under this article, shall report to the city any gross receipts received during the <br />preceding monthly reporting period and shall likewise remit to the city the taxes due and <br />owing during said period. For purposes of this section, month shall mean calendar <br />month, and taxes shall begin to accrue on the date that a person or entity first receives <br />a business license or other permit to operate as a Collective /Cooperative. <br />The payment of the two thousand dollars minimum basic rate gross receipts tax <br />required annually for each separate branch location or separate property location of the <br />business in accordance subsection (b)(3), shall be made annually prior to the beginning <br />of the fiscal year beginning April first of the current year and expiring on the thirty -first <br />day of March of the following year. In the case of a new Collective /Cooperative the <br />minimum basic rate gross receipts tax shall be paid in advance prior to any new <br />ti <br />55D -42 <br />