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(r) Operative date. Upon the approval by the majority of the voters of the city at the November 6, 2018
<br />general election, the taxes imposed by this Article shall become operative and shall be applied by the
<br />collector upon all commercial cannabis businesses.
<br />(s) Operative date of decreased gross receipts tax rate (Testing Facilities or Testing Laboratories). The
<br />gross receipts tax set initially at a rate of five (5) percent for testing facilities or testing laboratories
<br />pursuant to subsection (d) above shall be decreased to a rate of one (1) percent by resolution of the
<br />City Council [Santa Ana City Council Resolution No, 2019-0681 as hereinabove provided for in
<br />accordance with subsection (c), which reduced rate, under the terms of said City Council resolution,
<br />shall become retroactively effective July 1, 2019.
<br />(t) Operative date of decreased gross receipts tax rate (Cultivation, Manufacturing, and Distribution,
<br />Adult -use Cannabis Retail Business (including Delivery and Consumption Lounges), Adult -use Cannabis
<br />Retail Business (Temporary Consumption and/or Special Events). The gross receipts tax set initially at a
<br />rate of six (6) percent for cultivation, manufacturing, and distribution pursuant to subsection (d) above
<br />shall be decreased to a rate of one (1) percent, and the gross receipts tax rate set initially at a rate of
<br />eight (8) for all adult -use cannabis retail business (including delivery) activities pursuant to subsection
<br />(d) above shall be 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 special events)
<br />activity; the parallel activities of social equity adult -use cannabis retail business (including delivery and
<br />consumption lounge), and the ancillary social equity adult -use cannabis retail business (temporary
<br />consumption and/or special events) activity are set at a reduced five (5) percent, by resolution of the
<br />City Council [Santa Ana City Council Resolution No, 2022-078] as hereinabove provided for in
<br />accordance with subsection (c), which reduced rates, under the terms of said City Council resolution,
<br />shall become effective January 1, 2023.
<br />(u) Operative date of decreased square footage tax rate (Cultivation, Manufacturing, Distribution, Adult -
<br />use Cannabis Retail Business (Temporary Consumption and/or Special Events), Qualified Social Equity
<br />Adult -use Cannabis Retail Business (Temporary Consumption and/or Special Events). The square
<br />footage tax set initially at a rate of ten dollars ($10.00) per square foot for cultivation and
<br />manufacturing, and four dollars ($4.00) per square foot for distribution pursuant to subsection (d)
<br />above shall be decreased to a rate of seven dollars ($7.00) per square foot for cultivation, three dollars
<br />($3.00) per square foot for manufacturing, three dollars ($3.00) per square foot for distribution; and to
<br />a rate of zero dollars ($0.00) per square foot for shared manufacturing, adult -use cannabis retail
<br />business (temporary consumption and/or special events), and qualified social equity adult -use cannabis
<br />retail business (temporary consumption and/or special events) by resolution of the City Council [Santa
<br />Ana City Council Resolution No, 2022-078] as hereinabove provided for in accordance with subsection
<br />(c), which reduced rates, under the terms of said City Council resolution, shall become effective
<br />January 1, 2023.
<br />(v) Notwithstanding the tax rates imposed herein under subsections (d), (s), (t), and (u), the City Council
<br />may, in its discretion, at any time solely by resolution, implement any lower or higher tax rate it deems
<br />appropriate, not to exceed the maximum rates established by subsection (a).
<br />(Ord. No. NS-2962 , § 2(Exh. A-1), 11-6-18; Ord. No. NS-2972 , § 7, 9-3-19; Ord. No. NS-2930 , § 8, 11-21-17; Ord.
<br />No. NS-3026 , § 9, 10-4-22, eff. 1-1-23)
<br />Editor's note(s)—Sec. 21-133, subsections (s)—(u), effective January 1, 2023, are hereby adopted by reference and
<br />are subject to amendment from time to time by resolution.
<br />City of Santa Ana RFP No. 23-165 Page 147 of 196
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