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separate type of commercial cannabis retail business conducted at the same <br />location; and <br />(3) that whenever in the discretion of the Collector, for the purposes of more fully <br />achieving the intent of this Article, or to more efficiently and equitably <br />administer the provisions of this Article, additional administrative commercial <br />cannabis business licenses are required to allow the for the recognition of fee - <br />exempt activities, or to allow for the separate accounting and apportionment <br />of one or more taxable endeavors relating to sub -activities incorporated within <br />a consolidated commercial cannabis tax activity under subsection (d), then the <br />Collector shall require that the affected commercial cannabis business obtain <br />such administrative license(s), and in the case of taxable activities, separately <br />report and pay the applicable gross receipts tax(es) due under the <br />consolidated commercial cannabis tax activity to which said administrative <br />license(s) relate. In such case, the minimum basic rate of two thousand dollars <br />($2,000.00) annually per license, shall not be applied, however, such <br />administrative license(s) are subject to all other requirements under this <br />Chapter, including all applicable licensing charges and service fees. <br />(f) In the event the City should in the future permit additional categories of commercial <br />cannabis business activity, as may from time to time be licensed by the State of <br />California, such categories of commercial cannabis activities shall be subject to the <br />same maximum tax rates as imposed herein. The City may by ordinance of the City <br />Council initially set the required gross receipts/gross square footage tax rates based <br />on category of cannabis business activity at lesser rates as may be deemed <br />appropriate by the City Council. <br />(g) For purposes of this Article, a commercial cannabis business is not considered to <br />be a business or person having a "specified exemption" or "specified exclusion" from <br />business license taxation as set forth in sections 21-48 and 21-49 of this Chapter. <br />(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 />Ordinance No. NS-3026 <br />Page 58 of 69 <br />