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12/10/2018 percentages, or other payments retained by the agent or trustees. 9. Retail sales of t -shirts, sweaters, hats, stickers, key chains, bags, books, or posters, or other personal tangible property which the Tax Administrator has excluded in writing by issuing an administrative ruling per Section 32.815, shall not be subject to the cannabis business tax under this Article. However, any business activities not subject to this Article shall be subject to the appropriate business license tax provisions of Chapter 32 Article V or any other Article or Chapter of this Code as determined by the Tax Administrator. K. "Nursery" means a facility or part of a facility that is used only for producing clones, immature plants, seeds, and other agricultural products used specifically for the planting, propagation, and cultivation of cannabis. L. "Person" means an individual, firm, partnership, joint venture, association, corporation, limited liability company, estate, trust, business trust, receiver, syndicate, or any other group or combination acting as a unit, whether organized as a nonprofit or for-profit entity, and includes the plural as well as the singular number. M. 'Processing" means a cultivation site that conducts trimming, drying, curing, grading, packaging, or labeling of cannabis and nonmanufactured cannabis products. N. "Sale," "Sell," and "to sell' means and includes any sale, exchange, or barter. It shall also mean any transaction whereby, for any consideration, title to cannabis or cannabis products are transferred from one person to another and includes the delivery of cannabis or cannabis products pursuant to an order placed for the purchase of the same and soliciting or receiving an order for the same but does not include the return of cannabis or cannabis products by a licensee to the licensee from whom the cannabis or cannabis product was purchased. O. "Tax Administrator" means the Director of Finance of the City of Redwood City or his or her designee. P. 'Testing laboratory" means a cannabis business that (i) offers or performs tests of cannabis or cannabis products, (ii) is accredited by an accrediting body that is independent from all other persons involved in commercial cannabis activity in the state and (iii) is licensed by the Bureau of Cannabis Control within the Department of Consumer Affairs. Sec. 32.806 Tax Imposed. A. Beginning January 1, 2019, there is imposed upon each person who is engaged in business as a cannabis business a cannabis business tax. Such tax is payable regardless of whether the business has been issued a license or permit to operate ATTY/ORD.473/RC CANNABIS TAX ORDINANCE ORDINANCE NO. 2461 REV: 07-18-18 VR MUFF NO. 305 Page 5 of 16