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

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Sec. 21-134. Payment of tax does not authorize unlawful business. (a) The payment of a business tax required by this article, and its acceptance by the city, shall not entitle any person to carry on any commercial cannabis business unless the person has complied with all of the requirements of this code and all other applicable laws, nor to carry on any commercial cannabis business in any building or on any premises in the event that such building or premises are situated in a zone or locality in which the conduct of such commercial cannabis business is in violation of any law. (b) No tax paid under the provisions of this article shall be construed as authorizing the conduct or continuance of any illegal or unlawful business, or any legal business in an illegal manner, or any business in violation of any ordinance of the city, state or federal law. (Ord. No. NS-2962 , § 2(Exh. A-1), 11-6-18) Sec. 21-135. Single property location; multiple state licenses; separate city business licenses. Sections 21-7, 21-8, and 21-9 of this chapter notwithstanding, separate city business licenses, issuable to commercial cannabis businesses pursuant to this article, shall be required for each separate type of commercial cannabis business activity transacted and carried on at a single city property location for which a commercial cannabis business may seek licensure by the state, or for which a state license has been approved or issued. Provided, however, that commercial cannabis business activity transacted and carried on at a single city property location for which a commercial cannabis business may seek licensure by the state as a microbusiness, or for which a state license has been approved or issued as a microbusiness, shall in such case be required to obtain a separate city business license business for each of the commercial cannabis activities transacted and carried on. (Ord. No. NS-2962 , § 2(Exh. A-1), 11-6-18; Ord. No. NS-2930 , § 8, 11-21-17; Ord. No. NS-3026 , § 10, 10-4-22, eff. 1-1-23) Sec. 21-136. Security for collection of commercial cannabis business' business license tax; requirement; extension of time; application; failure to post or restore —Effect; jeopardy determination; refund or release; deposit adjustment —Effect. (a) Requirement for Security Deposit. To ensure compliance with business license tax payment requirements established pursuant to this Article, the collector shall require, beginning on the operative date of this Article, that each commercial cannabis business owner/operator, including, but not limited to, each purchaser, assignee, transferee, or other successor in interest (hereinafter collectively referred to as successor) of a commercial cannabis business subject to the business licensing requirements of this Article, deposit one hundred and twenty (120) days following the last day of the month in which business was first commenced such security (per individual business license) in a form acceptable to the collector in an amount not larger than the commercial cannabis business owner's/operator's estimated average monthly business license tax liability as determined by the collector or the sum of ten thousand dollars ($10,000.00), whichever is least. Provided, however, in the event that two or more commercial cannabis business licensees sharing at least eighty (80%) per cent underlying common ownership, regardless of form of business structure, are engaged in an integrated cannabis business (whether vertically or horizontally integrated) as defined in section 21-142, then a single consolidated deposit shall be made equal to the deposit amount owing for the integrated commercial cannabis activity having the highest individual business license tax liability. Each new city commercial cannabis business licensee shall upon obtaining their City business license(s) deposit a similar security as applicable per business license within thirty (30) days after commencing business. City of Santa Ana RFP No. 23-165 Page 148 of 196