Item 09 - Agreement for Business License Tax and Fee Software Services

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certificate of nonliability within ninety (90) days after such sale, assignment, or other transfer, the successor shall deposit the withheld amount with the collector pending settlement of the account of the transferor. (e) Joint and several liability. If the successor fails to withhold the applicable amount required under subsection (d) they shall become jointly and severally liable along with the transferor for the payment of the full amount of the transferor's business license tax liabilities and shall likewise become jointly and severally liable along with the transferor for future penalties and/or interest charges as may be applicable as set forth in sections 21-83, 21-84, and 21-85 until all business license tax liabilities are satisfied. (f) Certificate of nonliability. Upon application of a medicinal cannabis retail business operator/owner who is terminating their business, or a transferor, or a successor, for a certificate of nonliability, the collector, after conducting an audit therefore, as he or she may deem necessary, shall issue the certificate if the owner's/operator's, transferor's, or successor's business license tax liabilities have been satisfied. If any business license tax liabilities remain outstanding, or if additional business license tax liabilities have accrued subsequent to the date of application, the collector shall give notice to the operator/owner, transferor, or successor of the applicable amount which must be fully paid as a condition of issuing their respective certificate of nonliability. Where a transferor's business license tax liabilities have been partially or wholly paid by their successor to the collector pursuant to subsection (e) or partially or wholly satisfied by their successor's action of withholding and depositing amounts with the collector pursuant to subsection (d), no certificate of nonliability shall be issued to the transferor without the prior written consent of their successor. (Ord. No. NS-2972 , § 5, 9-3-19) Sec. 21-131.2. Vertical and horizontal integration of marijuana collective/cooperative licensees (medicinal cannabis retail businesses) —Defined. The terms vertical integration and horizontal integration as used in this Article shall have the following meanings: Vertical integration shall refer to cannabis businesses operating at different points in the same supply chain from cultivation to retail sales, as long as they share at least eighty (80) per cent underlying common ownership, regardless of form of business structure, and are engaged in interparty sales and/or transfers of goods. Horizontal integration shall refer to cannabis businesses operating at the same point in the same supply chain, as long as they share at least eighty (80) per cent underlying common ownership, regardless of form of business structure, and are engaged in interparty sales and/or transfers of goods. For purposes of this Article the term "cannabis businesses" shall include marijuana collectives/cooperatives as defined in section 18-611 and commercial cannabis businesses as defined in section 40-2, but shall not include commercial cannabis businesses engaged in testing facilities or testing laboratory businesses. (Ord. No. NS-2972 , § 6, 9-3-19) ARTICLE XIII. COMMERCIAL CANNABIS BUSINESSES Sec. 21-132. Purpose. This article is required for the purpose of fixing the rate of taxation for commercial cannabis businesses including delivery, distribution, manufacturing, cultivation, testing and retail sales of cannabis and related products. This article does not apply to medical marijuana collectives/cooperatives (also referred to as medicinal cannabis retail businesses) which are subject to a business license tax under article XII of this chapter. The taxes required to be paid under this article are declared to be required pursuant to the taxing power of the City of Santa Ana solely for the purpose of obtaining revenue and are not regulatory permit fees. City of Santa Ana RFP No. 23-165 Page 138 of 196