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12/10/2018 lawfully in the City or is operating unlawfully. The City's acceptance of a cannabis business tax payment from a cannabis business operating illegally will not constitute the City's approval or consent to such illegal operations. B. The initial rate of the cannabis business tax shall be as follows: 1. For every person who engages in commercial cannabis cultivation as a nursery shall be subject to two and half percent (2.5%) of gross receipts. 2. For every person who engages in the retail sales of cannabis or cannabis products as a retailer (dispensary) or non -storefront retailer (delivery business) or microbusiness (retail sales activity) shall be subject to four percent (4%) of gross receipts. 3. If and when the City Council, by ordinance, takes action to allow commercial cultivation other than as a nursery, every person who engages in commercial cannabis cultivation other than as a nursery shall be subject to two and half percent (2.5%) of gross receipts. 4. If and when the City Council, by ordinance, takes action to allow operation of a testing laboratory for cannabis or cannabis products, every person who engages in the operation of a testing laboratory for cannabis or cannabis products shall be subject to one percent (11%) of gross receipts. 5. If and when the City Council, by ordinance, takes action to allow a cannabis distribution business for cannabis or cannabis products, every person who engages in a cannabis distribution business for cannabis or cannabis products shall be subject to two percent (2%) of gross receipts. 6. If and when the City Council, by ordinance, takes action to allow cannabis manufacturing, processing, or microbusiness (non -retail activity), or any other type of cannabis business not described in Section 32.806(B) (1), (2), (3)(a), 3(b), or 3(c) and for which a state license is required under Business and Professions Code Sections 26000 et seq., every person who engages in such cannabis business shall be subject to two and half percent (2.5%) of gross receipts. 7. Every person who engages in any other type of cannabis business not described in Section 32.806 (B) (1), (2), (3), (4), (5) or (6): shall be subject to two and half percent (2.5%) of gross receipts. C. The City Council may, by resolution or ordinance and without voter approval, adjust the rate of the cannabis business tax. However, in no event may the City Council set any adjusted rate that exceeds the maximum rate calculated pursuant to Section 32.806 (D) for the date on which the adjusted rate will commence. ATTY/ORD.473/RC CANNABIS TAX ORDINANCE REV: 07-18-18 VR Page 6 of 16 ORDINANCE NO. 2461 MUFF NO. 305