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(h) For purposes of this Article any person claiming an exemption from the gross <br />receipts tax rate component of the combined gross receipts/square footage tax <br />imposed under this Article on the basis of a claim of being a qualified "nonprofit <br />organization" shall have the burden of substantiating their claim to the same extent <br />and in the same manner as a marijuana collective/cooperative in accordance with <br />section 21-127(a)(6) of this Chapter. <br />(i) Cannabis businesses shall not pass the taxes imposed by this Article through to an <br />adult -use cannabis retail business customer or commercial cannabis business <br />customer in any fashion except as part of the basic product sales and/or service <br />price. <br />(j) Definitions. For purposes of this Article, the following terms have the following <br />meanings: <br />(1) "Adult -Use cannabis retail business" as defined in section 40-2(4) of this <br />Code. <br />(2) "Commercial Cannabis Activity" as defined in section 40-2(9) of this Code. <br />(3) "Commercial cannabis business" as defined in section 40-2(10) of this <br />Code excluding medical marijuana collectives/cooperatives also referred <br />to as medicinal cannabis retail sales. <br />(4) "Cultivation" as defined in section 40-2(11) of this Code. <br />(5) "Delivery" as defined in section 40-2(13) of this Code. <br />(6) "Distribution" as defined in section 40-2(16) of this Code. <br />(7) "Gross receipts" — section 21-3 of this Chapter notwithstanding, "gross <br />receipts" for the purposes of this Article shall mean: <br />(A) Transfer of title or possession, exchange or barter, conditional or <br />otherwise, in any manner or by any means whatsoever, of tangible <br />personal property for a consideration including any monetary <br />consideration for cannabis, including, but not limited to, membership <br />dues, reimbursements provided by members, regardless of form, or <br />the total amount of cash or in -kind contributions, including all <br />operating costs related to the growth, cultivation, manufacturing, <br />distribution, testing, or provision of cannabis or any transaction <br />related thereto. <br />(B) Anything else of value obtained by an a cannabis business; <br />(C) The total amount of the sale price of all sales and services; <br />(D) The total amount charged or received for the performance of any act, <br />service or employment of whatever nature it may be, whether or not <br />such service, act or employment is done as a part of or in connection <br />with the sale of goods, wares, or merchandise (whether at wholesale <br />Ordinance No. NS-2972 <br />Page 8 of 25 <br />