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Recommended Commercial Cannabis Tax Rate Adjustments Table <br />Gross Receipts <br />Gross Square Footage <br />Commercial Cannabis Business Activity <br />Tax Rate <br />Tax Rate <br />Adult -use Cannabis Retail Business (including Delivery) effective <br />8% <br />$ 25.00 <br />beginning December 21, 2018 through December 31, 2022) <br />Adult -use Cannabis Retail Business (including Delivery, but not <br />7% <br />$25.00 <br />including Consumption Lounge and Temporary Consumption <br />and/or Special Events) (effective beginning January 1, 2023) <br />Adult -use Cannabis Retail Business (including Delivery and <br />Consumption Lounge) <br />7% <br />$25.00 <br />(effective beginning January 1, 2023) <br />Adult -use Cannabis Retail Business (Temporary Consumption <br />7% <br />0.00 <br />and/or Special Events) <br />(effective beginning January 1, 2023) <br />Qualified Social Equity Adult -use Cannabis Retail Business <br />5% <br />25.00 <br />(including Delivery and Consumption Lounge) <br />(effective beginning January 1, 2023) <br />Qualified Social Equity Adult -use Cannabis Retail Business <br />(Temporary Consumption and/or Special Events) <br />5% <br />0.00 <br />(effective beginning January 1, 2023) <br />Cultivation <br />6% <br />10.00 <br />(effective December 21, 2018 through December 31, 2022) <br />Cultivation <br />1% <br />7.00 <br />(effective beginning January 1, 2023) <br />Distribution <br />6 % <br />4.00 <br />(effective December 21, 2018 through December 31, 2022) <br />Distribution <br />1% <br />3.00 <br />(effective beginning January 1, 2023) <br />Manufacturing <br />6% <br />$10.00 <br />(effective December 21, 2018 through December 31, 2022) <br />City Council Exhibit 2 — 164 10/4/2022 <br />