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other expense whatsoever; provided that cash discounts allowed or payment on <br />sales shall not be included. "Gross receipts" shall also include the amount of any <br />federal, manufacturer's or importer's excise tax included in the price of property <br />sold, even though the manufacturer or importer is also the retailer thereof and <br />whether or not the amount of such tax is stated as a separate charge. "Gross <br />receipts" shall not include the amount of any federal tax imposed on or with <br />respect to retail sales whether or not the amount of such tax is stated as a <br />separate charge. "Gross receipts" shall not include the amount of any federal tax <br />imposed on or with respect to retail sales whether imposed upon the retailer or <br />the consumer and regardless of whether or not the amount of federal tax is <br />stated to customers as a separate charge, or any California state, city or city and <br />county sales or use tax required by law to be included in or added to the <br />purchase price and collected from the consumer or purchaser, or such part of the <br />sales price of any property previously sold and returned by the purchaser to the <br />seller which is refunded by the seller by way of cash or credit allowances given or <br />taken as part payment on any property so accepted for resale. "Gross receipts" <br />shall be calculated without any deduction on account of any of the following: <br />(i) The cost of tangible property sold or bartered; <br />(ii) The cost of materials or products used, labor or service cost, <br />interest paid, losses, or other expense; or <br />(iii) The cost of transportation of the marijuana, or other property <br />or product. <br />(b) Business license tax rates for Marijuana Collectives/Cooperatives. <br />(1) Every Collective/Cooperative, excepting a qualified "Nonprofit <br />Organization", whether it is organized or conducted as a "not for profit" business, <br />a "non-profit" business, or a "for-profit" business, shall pay a separate business <br />license tax at a rate of up to ten percent (10%) of the gross receipts generated or <br />otherwise received for each branch establishment or separate property location <br />of the business. The gross receipts tax shall be initially set at a rate of five <br />percent (5%). The maximum tax rate shall not exceed ten percent (10%) of <br />gross receipts. This tax shall not be adjusted for inflation pursuant to Section 21- <br />121 of this Chapter. <br />(2) Notwithstanding the maximum tax rate of ten percent (10%) of <br />gross receipts imposed under subsection (b)(1), the City Council may in its <br />discretion at any time by ordinance implement a lower gross receipts tax rate for <br />all Marijuana Collectives/Cooperatives, as defined in such ordinance, subject to <br />the maximum rate of ten percent (10%) of gross receipts. The City Council may <br />by ordinance increase any such gross receipts tax rate from time to time, not to <br />exceed the maximum gross receipts tax rate established under subsection (b)(1). <br />(3) As part of the gross receipts tax imposed by this article, each <br />Ordinance No. NS -2864 <br />Page 14 of 19 <br />55A-85 <br />