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business as that term is defined in Section 21-3 of this Chapter. <br />(3) For the purposes of this article, a Collective/Cooperative is not <br />considered to be a religious or charitable organization. <br />(4) "Medical Marijuana Collective/Cooperative" or "Collective/ <br />Cooperative" shall mean any activity regulated or permitted by Chapter 18 of this <br />Municipal Code. <br />(5) For the purposes of this article, a Marijuana Collective/Cooperative <br />is not considered to be a business or person having a "specified exemption" or <br />"specified exclusion" from business license taxation as set forth in Sections 21-48 <br />and 21-49 of this Chapter. <br />(6) For the purposes of this article, a "Nonprofit Organization" shall <br />mean any institution or organization that is exempted from taxes measured by <br />income or gross receipts pursuant to Article XIII, Section 26 of the California <br />Constitution as codified under Chapter 4 (commencing with Section 23701) of <br />Part 11 of Division 2 of the Revenue and Taxation Code and Section 37101 (c) of <br />the Government Code or Sub -Chapter F (commencing with Section 501) of <br />Chapter 1 of Subtitle A of the Internal Revenue Code of 1986. An institution or <br />organization operating as a Collective/Cooperative and claiming a gross receipts <br />assessment business license tax exemption under this section shall have the <br />burden of furnishing to the collector such information as the collector may require <br />to validate the claim of exemption including but not limited to such a <br />determination by the California Franchise Tax Board or any other information <br />requested by the collector. <br />(7) For the purposes of this article, "gross receipts" shall mean any <br />transfer of title or possession, exchange or barter, conditional or otherwise, in <br />any manner or by any means whatsoever, of tangible personal property for a <br />consideration including any monetary consideration for marijuana whatsoever, <br />including, but not limited to, membership dues, reimbursements provided by <br />members, regardless of form, or the total amount of cash or in-kind contributions, <br />including all operating costs related to the growth, cultivation or provision of <br />marijuana or any transaction related thereto. "Gross receipts" shall also include <br />without limitation anything else of value obtained by a Collective/Cooperative. <br />The term "gross receipts" shall also include the total amount of the sale price of <br />all sales, the total amount charged or received for the performance of any act, <br />service or employment of whatever nature it may be, whether or not such <br />service, act or employment is done as a part of or in connection with the sale of <br />goods, wares, merchandise, for which a charge is made or credit allowed, <br />including all refunds, cash credits and properties of any amount or nature, any <br />amount for which credit is allowed by the seller to the purchaser without any <br />deduction therefrom, on account of the cost of the property sold, the cost of <br />materials used, the labor or service cost, interest paid or payable, losses, or any <br />Ordinance No. NS -2864 <br />Page 13 of 19 <br />55A-84 <br />