Agenda Packet_2022-10-04 - Laserfiche WebLink

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basic rate of two thousand dollars ($2,000.00) annually for each branch establishment or separate property location of the commercial cannabis business transacted and carried on in the city, and for each separate type of commercial cannabis business conducted at the same location. Commercial cannabis businesses having no fixed place of business within the city shall be exempted from this requirement. Provided, however, as follows: M that commercial cannabis microbusinesses shall pay a minimum basic rate of two thousand dollars ($2,000.00) annually for each branch establishment or separate property location of the commercial cannabis business transacted and carried on in the city, but not for each separate type of commercial cannabis business conducted at the same location; and that City licensed commercial cannabis retail businesses which are also licensed by the City for adult -use cannabis retail business (temporary consumption and/or special events), or socially equitable adult -use cannabis retail business (temporary consumption and/or special events, shall pay a minimum basic rate of two thousand dollars ($2,000.00,) annually for each branch establishment or separate property location of the commercial cannabis business transacted and carried on in the city, but not for each separate type of commercial cannabis retail business conducted at the same location; and that whenever in the discretion of the Collector, for the purposes of more fully achieving the intent of this Article, or to more efficiently and equitably administer the provisions of this Article, additional administrative commercial cannabis business licenses are required to allow the for the recognition of fee - exempt activities, or to allow for the separate accounting and apportionment of one or more taxable endeavors relating to sub -activities incorporated within a consolidated commercial cannabis tax activity under subsection (d), then the Collector shall require that the affected commercial cannabis business obtain such administrative Iicense(ss), and in the case of taxable activities, separately report and pay the applicable gross receipts tax(es) due under the consolidated commercial cannabis tax activity to which said administrative license(s) relate. In such case, the minimum basic rate of two thousand dollars ($2,000.00,) annually per license, shall not be applied, however, such administrative license(s) are subject to all other requirements under this Chapter, including all applicable licensing charges and service fees. (f) In the event the City should in the future permit additional categories of commercial cannabis business activity, as may from time to time be licensed by the State of California, such categories of commercial cannabis activities shall be subject to the same maximum tax rates as imposed herein. The City may by ordinance of the City Ordinance No. NS-XXX Page 57 of 68 City Council 22 — 61 10/4/2022