NS-3026 - Readopting and Amending Certain Sections of Article XIII of Chapter 18 of the Santa Ana Municipal Code Pertaining to Medicinal Marijuana Retail...

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carry on any business in the city without first having procured a business license from the city under this chapter and having paid the taxes set forth in this article, and without complying with any and all applicable provisions contained in this chapter. The carrying on of any collective/cooperative without complying with all the provisions of this article shall constitute a separate violation of this chapter for each and every day that such collective/cooperative is so carried on. (j) Classification of business license assessment type —Term and renewal. The business license issued to marijuana collectives/cooperatives shall be classed as a gross receipts assessment type, issued for the same term of license as set forth in subsection 21-71(c) and shall be subject to renewal in accordance with sections 21- 72(c), 21-73(c), and 21-77. (k) Operative date. Upon the approval by the majority of the voters of the city at the November 4, 2014 general election, the taxes imposed by this article shall become operative and shall be applied by the collector upon all marijuana collectives/cooperatives. (1) Operative date of increased or decreased gross receipts tax rate. The gross receipts tax set initially at a rate of five (5) percent pursuant to subsection (b)(1) [(Ordinance No. NS-2864, Section 5, adopted 12-9-14)] and increased to a rate of six (6) percent effective January 1, 2018, pursuant to subsection (b)(3) [(Ordinance No. NS-2930, Section 8, adopted 11-21-17)], shall be decreased to a rate of five (5) percent effective January 1, 2023, pursuant to subsection (b)(4) [(Ordinance No. NS-XXXX, Section 8, adopted XX-XX-XX)]. (m) Notwithstanding the tax rates imposed herein under subsection (1), the City Council may, in its discretion, at any time by resolution, implement any lower or higher tax rate it deems appropriate, not to exceed the maximum rate established by subsections (b)(2). Section 9. Section 21-133 of Article XIII of Chapter 21 of the Santa Ana Municipal Code is hereby amended to read in full as follows: Sec. 21-133. Commercial cannabis businesses —Annual business license tax assessment. Every person engaged in a "commercial cannabis business" or "commercial cannabis activity" shall pay an annual business license tax as outlined below. This Article shall not apply, except with respect to medical marijuana cooperatives/collectives (also referred to as medicinal commercial cannabis medicinal retail businesses) which are vertically and/or horizontally integrated with commercial cannabis businesses, to medical marijuana cooperatives/collectives which are governed by Article XII of this Chapter, or to personal cultivation as defined in section 40-101(b) of this Code. Ordinance No. NS-3026 Page 54 of 69