A. Every person engaged in a cannabis business within the City of Adelanto, and regardless of whether such business has a permit to operate pursuant to the Adelanto Municipal Code, shall pay a cannabis business tax at the following rates:
1. Up to a maximum of $5 per square foot of space utilized in connection with cannabis cultivation or nursery, subject to adjustment by the City Council pursuant to Section 3.60.050; and
2. Up to a maximum of 5 percent of gross receipts or fractional part thereof, generated by any other cannabis business (including but not limited to cannabis processing, testing, distribution, retail, sale or delivery), subject to adjustment by the City Council pursuant to Section 3.60.050.
B. The City Council hereby adjusts the maximum tax rate imposed by Ordinance No. 601 and imposes the following rates:
Cannabis Business Activity
| Monthly Tax Rate
|
Cultivation | $0.415 per square foot |
Retail | 3% of gross receipts |
Special Events | 3% of gross receipts |
Manufacturing | 3% of gross receipts |
Testing | 3% of gross receipts |
Distribution | 3% of gross receipts |
C. No cannabis business shall be deemed to be exempt from the payment of the taxes identified above by any other provision of this Code, unless expressly exempted under this Chapter.
[Ord. No. 594, Section 1, 12/12/18; Ord. No. 601, Section 2, 5/8/19; Ord. No. 616, Section 2, 9/9/20.]