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File Number: 16-685 <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 act <br />or service for which a charge is made or credit allowed, whether or not such act or service <br />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 any <br />kind without deduction of the cost of the property sold, the cost of the materials <br />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 XIII, Section 26 <br />of the California Constitution. <br />I. <br />2-21-400 Tax Imposed. <br />In addition to any requirements imposed elsewhere in the San Leandro Municipal Code, for <br />the privilege of operating a cannabis business in the City, an annual tax is hereby imposed <br />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 action <br />taken by the city council under this subsection to reduce the tax rate will prevent it from <br />Page 3 City of San Leandro Printed on 12/13/2016