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B. "Building" means any structure having a roof supported by a columns or by walls and <br />designed for the shelter or housing of any person, chattel or property of any kind, or <br />anything constructed or erected, the use of which requires location on the ground or <br />attachment to something having location on the ground. <br />C. "Business improvements" means square footage used, on a regular basis, for the <br />operation of a nonprofit organization as defined in Article XIII, Section 26 of the <br />California Constitution, or a for profit organization organized in a manner that is <br />recognized by the California Secretary of State regardless of whether it is owned or <br />leased. <br />D. "Cannabis business" means any business or activity including, but not limited to, <br />planting, cultivation, harvesting, transporting, manufacturing, extracting, compounding, <br />converting, processing, preparing, storing, packaging, testing, or wholesale and/or retail <br />sales of marijuana, any part of the Cannabis plant, as defined by California Business <br />and Professions Code section 19300.5, as that section may be amended from time to <br />time, or any of its derivatives, and specifically excludes the activity of cultivating medical <br />cannabis or any of its derivatives on personal property for personal consumption in <br />accordance with the provisions of the Medical Marijuana Regulation and Safety Act of <br />2015 by the owner, lawful occupant, or other lawful resident or guest of the private <br />property owner, or lawful occupant. <br />E. "Discontinued, dissolved or otherwise terminated" means the date the cannabis <br />business is no longer in operation. The City's finance director, using all evidence, <br />including evidence provided by the cannabis business licensee, will make the <br />determination as to whether a cannabis business has been discontinued, dissolved or <br />otherwise terminated. <br />F. "Gross receipts" means the total of the amounts actually received or receivable from <br />sales and the total amounts actually received or receivable for the performance of any <br />act or service for which a charge is made or credit allowed, whether or not such act or <br />service is done as a part of or in conjunction with the sale of materials, goods, wares, or <br />merchandise. Included in gross receipts are all receipts, cash, credits and property of <br />any kind without deduction of the cost of the property sold, the cost of the materials <br />