§ 64-16.206. Purpose and applicability.

(a)

The purpose of this chapter is to impose a tax on the privilege of cultivating, manufacturing, producing, processing, preparing, storing, providing, donating, selling, or distributing cannabis or cannabis products in the unincorporated area of the county, in accordance with the authority granted by Revenue and Taxation Code Section 34021.5.

(b)

The tax imposed by this chapter is levied based upon gross receipts of commercial cannabis activities and upon square footage of cannabis plant canopy. It is not a sales and use tax, a tax upon income, or a tax upon real property.

(c)

The tax imposed by this chapter applies to all persons engaged in commercial cannabis activities in the unincorporated area of the county.

(d)

This chapter does not authorize the conduct of any activity in the county but provides for the taxation of the activities specified in this chapter as they occur.

(Ord. No. 2018-22, § I, 11-6-18)