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information as the collector may require to validate the claim of exemption <br />including but not limited to such a determination by the California Franchise <br />Tax Board or any other information requested by the collector. <br />(7) For the purposes of this article, "gross receipts" shall mean any transfer of <br />title or possession, exchange or barter, conditional or otherwise, in any <br />manner or by any means whatsoever, of tangible personal property for a <br />consideration including any monetary consideration for marijuana <br />whatsoever, including, but not limited to, membership dues, <br />reimbursements provided by members, regardless of form, or the total <br />amount of cash or in -kind contributions, including all operating costs related <br />to the growth, cultivation or provision of marijuana or any transaction related <br />thereto. "Gross receipts" shall also include without limitation anything else <br />of value obtained by a collective/cooperative. The term "gross receipts" <br />shall also include the total amount of the sale price of all sales, the total <br />amount charged or received for the performance of any act, service or <br />employment of whatever nature it may be, whether or not such service, act <br />or employment is done as a part of or in connection with the sale of goods, <br />wares, merchandise, forwhich a charge is made or credit allowed, including <br />all refunds, cash credits and properties of any amount or nature, any <br />amount for which credit is allowed by the seller to the purchaser without any <br />deduction therefrom, on account of the cost of the property sold, the cost of <br />materials used, the labor or service cost, interest paid or payable, losses, <br />or any other expense whatsoever; provided that cash discounts allowed or <br />payment on sales shall not be included. "Gross receipts" shall also include <br />the amount of any federal, manufacturer's or importer's excise tax included <br />in the price of property sold, even though the manufacturer or importer is <br />also the retailer thereof and whether or not the amount of such tax is stated <br />as a separate charge. "Gross receipts" shall not include the amount of any <br />federal tax imposed on or with respect to retail sales whether or not the <br />amount of such tax is stated as a separate charge. "Gross receipts" shall <br />not include the amount of any federal tax imposed on or with respect to retail <br />sales whether imposed upon the retailer or the consumer and regardless of <br />whether or not the amount of federal tax is stated to customers as a <br />separate charge, or any California state, city or city and county sales or use <br />tax required by law to be included in or added to the purchase price and <br />collected from the consumer or purchaser, or such part of the sales price of <br />any property previously sold and returned by the purchaser to the seller <br />which is refunded by the seller by way of cash or credit allowances given or <br />taken as part payment on any property so accepted for resale. Gross <br />receipts" shall be calculated without any deduction on account of any of the <br />following: <br />Ordinance No. NS-3026 <br />Page 50 of 69 <br />