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