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credit allowed, including all refunds, cash credits and properties of any <br />amount or nature, any amount for which credit is allowed by the seller to <br />the purchaser without any deduction therefrom, on account of the cost of <br />the property sold, the cost of materials used, the labor or service cost, <br />interest paid or payable, losses, or any other expense whatsoever; <br />provided that cash discounts allowed or payment on sales shall not be <br />included. "Gross receipts" shall also include the amount of any federal, <br />manufacturer's or importer's excise tax included in the price of property <br />sold, even though the manufacturer or importer is also the retailer thereof <br />and whether or not the amount of such tax is stated as a separate charge. <br />"Gross receipts" shall not include the amount of any federal tax imposed <br />on or with respect to retail sales whether or not the amount of such tax is <br />stated as a separate charge. "Gross receipts" shall not include the amount <br />of any federal tax imposed on or with respect to retail sales whether <br />imposed upon the retailer or the consumer and regardless of whether or <br />not the amount of federal tax is stated to customers as a separate charge, <br />or any California state, city or city and county sales or use tax required by <br />law to be included in or added to the purchase price and collected from <br />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 <br />refunded by the seller by way of cash or credit allowances given or taken <br />as part payment on any property so accepted for resale. "Gross receipts" <br />shall be calculated without any deduction on account of any of the <br />following: <br />(i) The cost of tangible property sold or bartered; <br />(ii) The cost of materials or products used, labor or service cost, interest <br />paid, losses, or other expense; or <br />(iii) The cost of transportation of the marijuana, or other property or <br />product. <br />(b) Business license tax rates for marijuana collectives/cooperatives. <br />(1) Every collective/cooperative, excepting a qualified "nonprofit organization," <br />whether it is organized or conducted as a "not for profit" business, a "non- <br />profit" business, or a "for-profit" business, shall pay a separate business <br />license tax at a rate of up to ten (10) percent of the gross receipts <br />generated or otherwise received for each branch establishment or <br />separate property location of the business. The gross receipts tax shall be <br />initially set at a rate of five (5) percent. The maximum tax rate shall not <br />exceed ten (10) percent of gross receipts. This tax shall not be adjusted <br />for inflation pursuant to section 21-121 of this chapter. <br />Ordinance No. NS -XXX <br />Page 15 of 20 <br />75E-1-19 <br />