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distribution, testing, or provision of adult -use (non -medicinal) cannabis or any <br />transaction related thereto; <br />• Anything else of value obtained by an adult -use cannabis retail business; <br />• The total amount of the sale price of all sales; <br />• The total amount charged or received for the performance of any act, service or <br />employment of whatever nature it may be, whether or not such service, act or <br />employment is done as a part of or in connection with the sale of goods, wares, <br />merchandise, for which a charge is made or credit allowed, including all refunds, <br />cash credits and properties of any amount or nature; <br />• Any 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 materials <br />used, the labor or service cost, interest paid or payable, losses, or any other expense <br />whatsoever; provided that cash discounts allowed or payment on sales shall not be <br />included; <br />• The amount of any federal, manufacturer's or importer's excise tax included in the <br />price of property sold, even though the manufacturer or importer is also the retailer <br />thereof and whether or not the amount of such tax is stated as a separate charge. <br />C. "Gross receipts" shall not include the following: <br />The amount 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 not the <br />amount of federal tax is stated to customers as a separate charge. <br />The amount of any California state excise tax or state cultivation tax regardless of <br />whether or not the amount of such excise tax or cultivation tax is stated to customers <br />as a separate charge, or any California state, city or city and county sales or use tax <br />required by 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 previously <br />sold and returned by the purchaser to the seller which is refunded by the seller by <br />way of cash or credit allowances given or taken as part payment on any property so <br />accepted for resale; or <br />The amount of medicinal cannabis (medical marijuana) sales and related services <br />generated or otherwise received in the event that OPERATOR is both a permitted <br />medical marijuana collective/cooperative business as well as a permitted, co -located <br />adult -use (non -medicinal) cannabis retail business operating at the same property <br />location. <br />• The amount of the sale price of all medical marijuana goods, wares, merchandise, <br />and other related services sold or otherwise generated in connection with operation <br />of a co -located medical marijuana collective/cooperative business. <br />• The amount of the sale price of business personal property (all property owned or <br />leased by OPERATOR used in the operation of the adult -use cannabis retail <br />business, including but not limited to: furniture, fixtures, and business equipment); <br />real property, including land, buildings and other improvements. <br />3 <br />