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File Number: 16-685 <br />2-21-100 Short title. <br />This chapter is known as the City of San Leandro cannabis business tax ordinance <br />2-21-200 Purpose and intent. <br />This chapter is enacted solely to raise revenue for municipal purposes and is not <br />intended for regulation. <br />2-21-300 Definitions. <br />A.“Annual gross receipts” means the gross receipts produced by the cannabis business <br />during the 12-month period between issuance and renewal of the business license for the <br />cannabis business. <br />B.“Building” means any structure having a roof supported by 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 and <br />Professions Code section 19300.5, as that section may be amended from time to time, or <br />any of its derivatives, and specifically excludes the activity of cultivating medical cannabis or <br />any of its derivatives on personal property for personal consumption in accordance with the <br />provisions of the Medical Marijuana Regulation and Safety Act of 2015 by the owner, lawful <br />occupant, or other lawful resident or guest of the private 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 />Page 2 City of San Leandro Printed on 12/13/2016