§ 64-16.208. Definitions.

(a)

Except as otherwise provided in subsection (b), the definitions set forth in Division 10 of the Business and Professions Code apply to this chapter.

(b)

For purposes of this chapter, the following words and phrases have the following meanings:

(1)

"Commercial cannabis activity" means any activity, commercial or industrial enterprise, trade profession, occupation, vocation, calling, or livelihood, involving cannabis, including but not limited to cultivating, transporting, distributing, manufacturing, compounding, converting, processing, preparing, storing, packaging, delivering, testing, dispensing, retailing and wholesaling of cannabis, of cannabis products or of ancillary products and accessories, whether or not carried on for gain or profit. The term "commercial cannabis activity" does not include the services rendered by an employee to his or her employer.

(2)

"Canopy" has the meaning set forth in Title 3, California Code of Regulations, section 8000.

(3)

"Cannabis business tax" means the tax due pursuant to this chapter for engaging in a commercial cannabis activity in the unincorporated area of the county.

(4)

"Consumer Price Index" means the Consumer Price Index for all urban consumers in the San Francisco-Oakland-San Jose Area (1982-84=100) as published by the United States Bureau of Labor Statistics.

(5)

"Delivery retailer" means a retailer that conducts retail sales of cannabis or cannabis products exclusively through deliveries.

(6)

"Employee" means each and every person engaged in the operation or conduct of a business, whether as owner, member of the owner's family, partner, associate, agent, manager or solicitor, and each and every other person employed or working in the business for a wage, salary, commission, barter or any other form of compensation.

(7)

"Engaged in a commercial cannabis activity" means the commencing, conducting, operating, managing or carrying on of a commercial cannabis activity, whether done as owner, or by means of an officer, agent, manager, employee, or otherwise, whether operating from a fixed location in the unincorporated area of the County or coming into the unincorporated area of the County from an outside location to engage in these activities.

(8)

"Fiscal year" means July 1 through June 30 of the following calendar year.

(9)

"Gross receipts," except as otherwise specifically provided, means, whether designated a sales price, royalty, rent, commission, dividend, or other designation, the total amount (including all receipts, cash, credits and property of any kind or nature) received or payable for sales of goods, wares or merchandise or for the performance of any act or service of any nature for which a charge is made or credit allowed (whether the service, act or employment is done as part of or in connection with the sale of goods, wares, merchandise or not), without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, losses or any other expense whatsoever. The following are excluded from gross receipts:

(A)

Cash discounts where allowed and taken on sales;

(B)

Any tax required by law to be included in or added to the purchase price and collected from the purchaser;

(C)

That part of the sale price of any property returned by purchasers to the seller as refunded by the seller by way of cash or credit allowances or return of refundable deposits previously included in gross receipts;

(D)

Receipts derived from the occasional sale of used, obsolete or surplus trade fixtures, machinery or other equipment used in the regular course of business;

(E)

Cash value of sales, trades or transactions between departments or units of the same business;

(F)

Whenever there are included within the gross receipts amounts that reflect sales for which credit is extended and those amounts proved uncollectible in a subsequent fiscal year, those amounts may be excluded from the gross receipts in the fiscal year they prove to be uncollectible; provided, however, if the whole or portion of those amounts excluded as uncollectible are subsequently collected they shall be included in the amount of gross receipts for the fiscal year when they are recovered;

(G)

Receipts of refundable deposits, except forfeited deposits in excess of one dollar that are taken into income of the business;

(H)

Amounts collected for others where the business is acting as an agent or trustee and to the extent that such amounts are paid to those for whom collected. These agents or trustees must provide the finance department with the names and the addresses of the others and the amounts paid to them. This exclusion shall not apply to any fees, percentages, or other payments retained by the agent or trustees.

(10)

"Mixed-light cultivation" has the meaning set forth in Title 3, California Code of Regulations, Section 8000.

(11)

"Retailer" means a person engaged in the retail sale or delivery of cannabis or cannabis products to customers. A retailer may be a delivery retailer or a storefront retailer.

(12)

"Storefront retailer" means a retailer that conducts retail sales of cannabis or cannabis products in whole or in part at a facility that is open to the public.

(13)

"Vertically-integrated business" means a business that includes two or more of the following commercial cannabis activities: the retail sale of cannabis and cannabis products; commercial cannabis cultivation; manufacturing of cannabis products; and the distribution of cannabis or cannabis products.

(Ord. No. 2018-22, § I, 11-6-18)