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(2) Notwithstanding the maximum tax rate of ten (10) percent of gross <br />receipts imposed under subsection (b)(1), the city council may in its <br />discretion at any time by ordinance implement a lower gross receipts tax <br />rate for all marijuana collectives/cooperatives, as defined in such <br />ordinance, subject to the maximum rate of ten (10) percent of gross <br />receipts. The city council may by ordinance increase any such gross <br />receipts tax rate from time to time, not to exceed the maximum gross <br />receipts tax rate established under subsection (b)(1). <br />to section 21-121 of this chapter. <br />(3)(4) As part of the gross receipts tax imposed by this article, each <br />collective/cooperative shall pay a minimum basic rate of two thousand <br />dollars ($2,000.00) annually for each separate branch location or separate <br />property location of the business. <br />(c) Modification, repeal or amendment. The city council may repeal the <br />ordinance codified in this article, or amend it in a manner which does not <br />result in an increase in the tax or taxes imposed herein, without further <br />voter approval. The city council may likewise by ordinance adopt and add <br />additional provisions to any other article of this chapter and relate them to <br />this article, or amend any existing provisions of any article of this chapter <br />as they may already relate to this article in any manner which does not <br />result in an increase in the tax or taxes imposed herein, without further <br />voter approval. If the city council repeals said ordinance or any provision <br />of this article, it may subsequently reenact it without voter approval, as <br />long as the reenacted ordinance or section does not result in an increase <br />in the tax or taxes imposed herein. <br />(d) Administration—Rules, regulations, and guidelines, interpretation/ <br />clarification. In order to aid in the city's collection of taxes due under this <br />article and to ensure that all marijuana collectives/cooperatives are taxed <br />consistently to the best of the city's ability, the collector, with the <br />concurrence of the city attorney, may promulgate rules, regulations, and <br />guidelines, to implement and administer this article including, but not <br />limited to rules, regulations, and guidelines harmonizing other provisions <br />of this chapter with the provisions of this article in any manner not <br />inconsistent with the intent of this article and which does not result in an <br />increase in the tax or taxes imposed herein. The collector may also, with <br />the concurrence of the city attorney, interpret or clarify the methodology of <br />the tax, or any definition applicable to the tax, so long as such <br />Ordinance No. NS -XXX <br />Page 16 of 20 <br />75E-1-20 <br />