75E-3 - IN-LIEU FEE AGMT COMMERCIAL CANNABIS

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cannabis business in any fashion except as part of the basic product sales price or service price. B. For the purposes of this Agreement, "gross receipts" shall mean any and all of the following: • Transfer of title or possession, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration including any monetary consideration for commercial cannabis, including, but not limited to, membership dues, reimbursements provided by members, regardless of form, or the total amount of cash or in-kind contributions, including all operating costs related to the growth, cultivation, manufacture, distribution, testing, or provision of commercial cannabis or any transaction related thereto. • Anything else of value obtained by a cannabis business • The total amount of the sale price of all sales • The total amount charged or received for the performance of any act, service or employment of whatever nature it may be, whether or not such service, act or employment is done as a part of or in connection with the sale of goods, wares, merchandise, for which a charge is, made or credit allowed, including all refunds, cash credits and properties of any amount or nature, • Any amount for which credit is allowed by the seller to the purchaser without any deduction therefrom, on account of the cost of the property sold, the cost of materials used, the labor or service cost, interest paid or payable, losses, or any .other expense whatsoever; provided that cash discounts allowed or payment on sales shall not be included. • The amount of any federal, manufacturer's or importer's excise tax included in the price of property sold, even though the manufacturer or importer is also the retailer thereof and whether or not the amount of such tax is stated as a separate charge. C. "Gross receipts" shall not include the following: • The amount of any federal tax imposed on or with respect to retail sales whether or not the amount of such tax is stated as a separate charge. • The amount of any federal tax imposed on or with respect to retail sales whether imposed upon the retailer or the consumer and regardless of whether or not the amount of federal tax is stated to customers as a separate charge. "Gross receipts" shall not include the amount of any California state excise tax or state cultivation tax regardless of whether or not the amount of such excise tax or cultivation tax is stated to customers as a separate charge, or any California state, city or city and county sales or use tax required by 3 75E-3-5