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used, labor or service costs, interest paid or payable, or losses or other expenses <br />whatsoever. Excluded from gross receipts are the following: <br />1. Cash discounts allowed and taken on sales; <br />2. Credit allowed on property accepted as part of the purchase price and <br />which property may later be sold; <br />3. Any tax required by law to be included in or added to the purchase price <br />and collected from the consumer or purchaser; <br />4. Such part of the sale price of property returned by purchases upon <br />rescission of the contract of sale as is refunded either in cash or by credit. <br />G. "Licensee" or "cannabis business licensee" means a person who has been issued a <br />special permit or license for operation of a cannabis business within the City. <br />H. "Nonprofit organization" means any association, corporation or other entity that is <br />exempt from taxation measured by income or gross receipts under Article XI II, Section <br />26 of the California Constitution. <br />2-21-400 Tax Im <br />In addition to any requirements imposed elsewhere in the San Leandro Municipal Code, <br />for the privilege of operating a cannabis business in the City, an annual tax is hereby <br />imposed on each licensee operating a cannabis business as follows: <br />A. Every cannabis business must pay an annual tax of $100 for each $1,000 of gross <br />receipts. <br />B. The city council may impose the tax authorized by this section at a lower rate. No <br />action taken by the city council under this subsection to reduce the tax rate will prevent <br />it from subsequently increasing the tax rate for cannabis business to the maximum rate <br />specified in this section. <br />2-21-450 Declaration statement required. <br />