For the purpose of this chapter, the following words and phrases
shall have the meanings respectively ascribed to them by this section:
BUSINESS
Professions, trades, occupations, gainful activities, and
all and every kind of calling whether or not carried on for profit.
CANNABIS BUSINESS
Any business activity involving the commercial cultivation,
distribution, and exchange of cannabis, including, but not limited
to, the planting, cultivation, harvesting, transporting, manufacturing,
compounding, converting, processing, preparing, storing, packaging,
providing, wholesale and retail sales, whether fixed, mobile, permanent
or temporary, where cannabis is made available, sold, given distributed,
or otherwise provided in accordance with the existing laws of the
state of California, whether for medical or nonmedical reasons.
CITY
The City of Oakdale, a municipal corporation of the state
of California, in its present incorporated form or in any later reorganized,
consolidated, enlarged, or reincorporated form.
COLLECTOR
The Director of Finance or other City officer or employee
charged with the administration of this chapter.
FIXED PLACE OF BUSINESS
The premises occupied in the City for the particular purpose
of conducting a business there and regularly kept open for that purpose
with a competent person in attendance for the purpose of attending
to such business.
GROSS RECEIPTS
The total amount charged or received for the performance
of any act, service, or employment of whatever nature it may be, whether
or not such service, act, or employment is done as a part of or in
connection with the sale of goods, wares, merchandise, for which a
charge is made or credit allowed. Gross receipts shall be calculated
without any deduction on account of any of the following: i) the cost
of tangible property sold or bartered; ii) the cost of materials or
products used, labor or service cost, interest paid, losses, or other
expense; or iii) transportation costs.
PERSON
All domestic and foreign corporations, associations, syndicates,
joint stock corporations, partnerships of every kind, clubs, business
or common law trusts, societies, and individuals transacting and carrying
on any business in the City.
REPORTING PERIOD
A year, quarter, or calendar month, as determined by the
Collector.