[Added 12-10-2018 by Ord. No. 1262-A[1]]
[1]
Editor's Note: The former Article VII was repealed by Ord.
No. 748, § 1, 1979.
For the purpose of this chapter, the following words and phrases
shall have the meanings respectively ascribed to them by this section:
Professions, trades, occupations, gainful activities, and
all and every kind of calling whether or not carried on for profit.
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.
Has the meaning as defined in California Health and Safety
Code, Section 11018.
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.
The Director of Finance or other City officer or employee
charged with the administration of this chapter.
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.
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.
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.
A year, quarter, or calendar month, as determined by the
Collector.
(a)
Every person engaged in a cannabis business shall pay an annual business
license tax of up to $0.15 for each $1 of gross receipts, regardless
of whether the City has authorized the cannabis business.
(b)
The tax rate shall be set by resolution of the City Council. The
City Council may, in its discretion, implement such cannabis business
tax rate it deems appropriate, and may by resolution increase or lower
such tax rate from time to time, provided that the cannabis business
tax shall not exceed $0.15 for each $1 of gross receipts.
(c)
Any tax adopted by the City Council pursuant to this chapter shall
apply only to those cannabis businesses operating outside the scope
of a development agreement approved by the City Council. However,
the tax may apply to all cannabis businesses in the event the City
Council cancels the Cannabis Pilot Program.
(d)
The Collector shall establish reporting periods for the periodic
collection of gross receipts. The reporting period may fall under
yearly, quarterly, or monthly reporting, or any reasonable reporting
period established by the Collector.
(e)
Failure to pay the cannabis business tax shall be subject to penalties,
interest charges, and assessments, as the City Council may establish
by resolution, and the City may use any and all code enforcement remedies
available at law to collect such payments.
(f)
The payment of the cannabis business tax shall not be construed as
authorizing the conduct or continuance of any illegal business or
of a legal business in an illegal manner. Nothing in this section
shall be applied or construed as authorizing the sale of cannabis.
(g)
The Collector or his or her designee shall annually audit any cannabis
business taxes imposed by this section to verify that tax revenues
have been properly expended in accordance with the law.
(h)
The cannabis business tax is not a sales tax and shall not be assessed
as such.
(i)
This section was submitted to the qualified voters of the City for
approval. Any amendment to the maximum tax rate therefore may not
become effective until such amendment is approved by the voters. The
voters expressly authorize the City Council to amend, modify, change,
or revise any other provisions of this section as the City Council
deems in the best interest of the City. The City Council or City Manager
may promulgate rules, regulations and procedures to implement this
section and to ensure the efficient and timely collection of any taxes
or any related penalties imposed by this section.
