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

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Any California state, county, or city sales or use tax, including any add -on, district, or transaction and use tax, required by law to be included in or added to the purchase price and collected from the consumer or purchaser, or such part of the sales price of any property previously sold and returned by the purchaser to the seller which is refunded by the seller by way of cash or credit allowances given or taken as part payment on any property so accepted for resale; or iii. The amount of the sale price of business personal property (all property owned or leased by a cannabis business operator used in the operation cannabis business activities, including, but not limited to: furniture, fixtures, and business equipment); real property, including land, buildings and other improvements. iv. The amount of equity contributions, investments, and/or loan proceeds to cannabis business' operation, and/or proceeds from the sale or transfer of cannabis business' retail or commercial cannabis business. V. The amount of interparty sales and/or transfers of goods within a single vertically and/or horizontally integrated cannabis business, where the sales or transfers goods are between two (2) or more commercial cannabis business licensees (excluding testing facilities or testing laboratories), or one (1) or more said commercial cannabis business licensee(s) and one (1) or more medicinal cannabis retail business licensee(s), as set forth in accordance with section 21- 131.2 and/or section 21-142. (1) "Gross receipts" shall be calculated without any deduction on account of any of the following: i. The cost of tangible or intangible property sold or bartered; ii. The cost of materials or products used, labor or service cost, interest paid, losses, or other expense; iii. The cost of transportation of cannabis, or other property or product; iv. The amount of any federal or state income or franchise taxes; and V. Any other business costs or expenses, unless otherwise specifically exempted. (10) "Gross square foot" or "gross square footage" for the purposes of this Article shall mean: (A) In the case of commercial cannabis businesses licensed by the state to engage in an adult - use cannabis retail business, the gross number of square feet comprising the adult -use cannabis retail property location as confirmed by the corresponding "approved building set" or "approved certificate of occupancy" on file with the City of Santa Ana Planning and Building Agency, whichever is the greater of any square footage indicated, whether such adult -use cannabis retail business is part of an on -site vertically or horizontally integrated cannabis business or not. (B) In the case of commercial cannabis businesses licensed by the state to engage in cultivation, the aggregate number of square feet comprising all areas of the premises under "canopy," whether such sum is greater or lesser than the gross square footage as stated in the "approved building set" or "approved certificate of occupancy," and whether such commercial cannabis cultivation business is part of an on -site vertically integrated cannabis business or not. City of Santa Ana RFP No. 23-165 Page 143 of 196