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(p) Business license tax certificate/receipt—Required. There are imposed upon all <br />persons engaged in transacting and carrying on any commercial cannabis business <br />activity in the city taxes in the amounts prescribed in this Article. It shall be unlawful <br />for any person, either for him or herself or for any other person, to commence, <br />transact or carry on any business in the city without first having procured a business <br />license from the city under this Chapter and having paid the taxes set forth in this <br />Article, and without complying with any and all applicable provisions contained in <br />this Chapter. The carrying on of any commercial cannabis business activity without <br />complying with all the provisions of this Article shall constitute a separate violation <br />of this Chapter for each and every day that such commercial cannabis activity is so <br />carried on. <br />(q) Classification of business license assessment type —Term and renewal. The <br />business license issued to commercial cannabis businesses shall be classed as a <br />gross receipts assessment type, issued for the same term of license as set forth in <br />subsection 21-71(c) of this Chapter and shall be subject to renewal in accordance <br />with sections 21-72(c), 21-73(c), and 21-77. <br />(r) Operative date. Upon the approval by the majority of the voters of the city at the <br />November 6, 2018 general election, the taxes imposed by this Article shall become <br />operative and shall be applied by the collector upon all commercial cannabis <br />businesses. <br />(s) Operative date of decreased gross receipts tax rate (Testing Facilities or Testing <br />Laboratories). The gross receipts tax set initially at a rate of five (5%) percent for <br />testing facilities or testing laboratories pursuant to subsection (d) above shall be <br />decreased to a rate of one (1 %) percent by resolution of the City Council [Santa Ana <br />City Council Resolution No, 2019-068] as hereinabove provided for in accordance <br />with subsection (c), which reduced rate, under the terms of said City Council <br />resolution, shall become retroactively effective July 1, 2019. <br />(t) Operative date of decreased gross receipts tax rate (Cultivation, Manufacturing, and <br />Distribution, Adult -use Cannabis Retail Business (including Delivery and <br />Consumption Lounges), Adult -use Cannabis Retail Business (Temporary <br />Consumption and/or Special Events). The gross receipts tax set initially at a rate of <br />six (6%) percent for cultivation, manufacturing, and distribution pursuant to <br />subsection (d) above shall be decreased to a rate of one (1%) percent, and the gross <br />receipts tax rate set initially at a rate of eight (8%) for all adult -use cannabis retail <br />business (including delivery) activities pursuant to subsection (d) above shall be <br />decreased to seven (7%) percent to include the sub -activity of consumption lounges, <br />and the ancillary adult -use cannabis retail business (temporary consumption and/or <br />special events) activity; the parallel activities of social equity adult -use cannabis <br />retail business (including delivery and consumption lounge), and the ancillary social <br />equity adult -use cannabis retail business (temporary consumption and/or special <br />Ordinance No. NS-3026 <br />Page 66 of 69 <br />