Laserfiche WebLink
and Section 37101 (c) of the Government Code or Sub -Chapter F <br />(commencing with Section 501) of Chapter 1 of Subtitle A of the Internal <br />Revenue Code of 1986. An institution or organization operating as a <br />collective/cooperative and claiming a gross receipts assessment business <br />license tax exemption under this section shall have the burden of <br />furnishing to the collector such information as the collector may require to <br />validate the claim of exemption including but not limited to such a <br />determination by the California Franchise Tax Board or any other <br />information requested by the collector. <br />(7) For the purposes of this article, "gross receipts" shall mean any transfer of <br />title or possession, exchange or barter, conditional or otherwise, in any <br />manner or by any means whatsoever, of tangible personal property for a <br />consideration including any monetary consideration for marijuana <br />whatsoever, including, but not limited to, membership dues, <br />reimbursements provided by members, regardless of form, or the total <br />amount of cash or in-kind contributions, including all operating costs <br />related to the growth, cultivation or provision of marijuana or any <br />transaction related thereto. "Gross receipts" shall also include without <br />limitation anything else of value obtained by a collective/cooperative. The <br />term "gross receipts" shall also include the total amount of the sale price <br />of all sales, the total amount charged or received for the performance of <br />any act, service or employment of whatever nature it may be, whether or <br />not such service, act or employment is done as a part of or in connection <br />with the sale of goods, wares, merchandise, for which a charge is made or <br />credit allowed, including all refunds, cash credits and properties of any <br />amount or nature, any amount for which credit is allowed by the seller to <br />the purchaser without any deduction therefrom, on account of the cost of <br />the property sold, the cost of materials used, the labor or service cost, <br />interest paid or payable, losses, or any other expense whatsoever; <br />provided that cash discounts allowed or payment on sales shall not be <br />included. "Gross receipts" shall also include the amount of any federal, <br />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 <br />and whether or not the amount of such tax is stated as a separate charge. <br />"Gross receipts" shall not include the amount of any federal tax imposed <br />on or with respect to retail sales whether or not the amount of such tax is <br />stated as a separate charge. "Gross receipts" shall not include the amount <br />of any federal tax imposed on or with respect to retail sales whether <br />imposed upon the retailer or the consumer and regardless of whether or <br />not the amount of federal tax is stated to customers as a separate charge, <br />or any California state, city or city and county sales or use tax required by <br />law to be included in or added to the purchase price and collected from <br />the consumer or purchaser, or such part of the sales price of any property <br />previously sold and returned by the purchaser to the seller which is <br />Ordinance No. NS -XXX <br />Page 14 of 19 <br />11D-16 <br />