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(9) <br />Cultivation <br />1 % <br />$7.00 <br />Distribution <br />1 % <br />$3.00 <br />Manufacturing <br />1 % <br />$3.00 <br />dult-Use Retail <br />Adult -Use Retail <br />25.00 <br />Microbusiness <br />ultivation, <br />Distribution, <br />Cultivation <br />Manufacturing <br />7.00 <br />1% <br />Shared Manufacturing <br />1 % <br />$0.00 <br />Testing Facility or Testing Laboratory <br />1 % <br />$1.50 <br />The Gross Square Footage calculation is prorated monthly to 1/12th of the annual tax rate <br />amount (business location square footage, times the Gross Square Footage rate, divided by <br />12). <br />A monthly tax form, which is automatically system generated, is sent to all Commercial <br />Cannabis businesses at the beginning of each month requesting that they report the total gross <br />sales for the month prior and calculate the tax due based on the percentage rate or square <br />footage rate (whichever is greater). <br />Any monthly tax remittance paid, postmarked or reported after the due date is subject to the <br />following cumulative penalty and interest fee structure: <br />0 1st Month's Delinquency: _ $ 10.00 or 10% of the unpaid tax (whichever is greater), and <br />1 % interest on unpaid tax, plus <br />0 2nd Month's Delinquency: _ $ 15.00 or 15% of the unpaid tax (whichever is greater), and <br />1 % interest on unpaid tax, plus <br />0 3rd Month's Delinquency: _ $ 25.00 or 25% of the unpaid tax (whichever is greater), and <br />1 % interest on unpaid tax, plus <br />0 4th Month's Delinquency: _ $ 50.00 or 50% of the unpaid tax (whichever is greater), and <br />1 % interest on the merged balance, plus <br />o An additional 1 % interest on the merged balance continuing for each month thereafter <br />Business License Tax accounts are contingent on having first procured the prerequisites, <br />including the Certificate of Occupancy Permit with the Planning & Building Agency, Regulatory <br />Safety Permit with Code Enforcement and a State Seller's Permit with the California Department <br />of Tax & Fee Administration. (The Planning & Building Agency Certificate of Occupancy and <br />Regulatory Safety Permit fees do not represent assessable business license taxes, charges, or <br />administrative fees.) <br />Commercial Cannabis businesses that share at least 80% underlying common ownership can <br />be categorized as vertically or horizontally integrated. <br />Vertical and horizontal integration are defined as follows: <br />o Vertical integration shall refer to cannabis businesses operating at different points in the <br />same supply chain from cultivation to retail sales, as long as they share at least 80% <br />City of Santa Ana RFP No. 23-165 Page 51 of 196 <br />