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approval, as long as the reenacted ordinance or section does not result in an increase in the tax or taxes imposed herein. (d) Administration - rules, regulations, and guidelines; interpretation/ clarification. In order to aid in the City's collection of taxes due under this article and to ensure that all Marijuana Collectives /Cooperatives are taxed consistently to the best of the City's ability, the collector, with the concurrence of the City Attorney, may promulgate rules, regulations, and guidelines, to implement and administer this article including, but not limited to rules, regulations, and guidelines harmonizing other provisions of this Chapter with the provisions of this article in any manner not inconsistent with the intent of this article and which does not result in an increase in the tax or taxes imposed herein. The collector may also, with the concurrence of the City Attorney, interpret or clarify the methodology of the tax, or any definition applicable to the tax, so long as such interpretation or clarification (even if contrary to some prior interpretation or clarification) is not inconsistent with the language of this article. (e) Occasional transactions — Exemptions. (1) The provisions of this article shall not apply to persons having no fixed place of business within the City of Santa Ana who come into the City for the purpose of transacting a specific item of Marijuana Collective /Cooperative business at the request of a specific patient, client or customer, provided that such person does not come into the City for the purpose of transacting business on more than five days during any calendar year. (2) For any person not having a fixed place of business within the City of Santa Ana who comes into the City for the purpose of transacting Collective /Cooperative activities, the business tax payable by such person may be apportioned by the collector in accordance with this Chapter. (f) Reporting and Remittance. Beginning as set forth in subsection (k) below, and monthly thereafter, each Marijuana Collective /Cooperative (except qualified Nonprofit Organizations exempt from taxes measured by income or gross receipts) required to pay a tax based on gross receipts under this article, shall report to the City any gross receipts received during the preceding monthly reporting period and shall likewise remit to the City the taxes due and owing during said period. For purposes of this section, month shall mean calendar month, and taxes shall begin to accrue on the date that a person or entity first receives a business license or other permit to operate as a Collective /Cooperative. The payment of the two thousand dollars minimum basic rate gross receipts tax required annually for each separate branch location or separate property location of the business in accordance subsection (b)(3), shall be made annually prior to the beginning of the fiscal year beginning April first of the current year and expiring on the thirty -first Ordinance No. NS -2864 Page 15 of 19