When used in this chapter, the following words shall have the meanings ascribed to them as set forth herein. Words and phrases not specifically defined below shall have the meanings ascribed to them elsewhere in this code, or shall otherwise be defined by common usage. For definitions of nouns, the singular shall also include the plural; for definitions of verbs, all verb conjugations shall be included. Any reference to state statutes includes any regulations promulgated thereunder and is deemed to include any successor or amended version of the referenced statute or regulatory provision.
ADULT-USE CANNABIS or ADULT-USE CANNABIS PRODUCT. Cannabis or cannabis products for individuals 21 years of age and over without the need for a physician’s recommendation.
BUSINESS. All activities engaged in or caused to be engaged in within the city, including any
commercial or industrial enterprise, trade, profession, occupation, vocation, calling, or livelihood, whether or not carried on for gain or profit, but shall not include the services rendered by an employee to that employee’s employer.
CANNABIS RETAILER TAX or TAX. The tax due pursuant to this chapter for engaging in dispensing within the city.
CITY. The City of Baldwin Park, State of California.
CITY COUNCIL. The City Council of the City of Baldwin Park.
COMMERCIAL CANNABIS ACTIVITY. Has the same meaning as defined in Chapter 128 of the City Municipal Code.
CODE. The City Municipal Code.
DISPENSARY or RETAILER or CANNABIS RETAILER. Has the same meaning as defined in Chapter 128 of the City Municipal Code.
DISPENSING or RETAIL SALE(S). Has the same meaning as defined in Chapter 128 of the City Municipal Code.
ENGAGED(S) IN BUSINESS. The commencing, conducting, operating, managing, or carrying on of a cannabis retailer and the exercise of corporate or franchise powers, whether done as an owner, or by means of an officer, agent, manager, employee, or otherwise, whether operating from a fixed location in the city or coming into the city from an outside location to engage in such activities. A person shall be deemed engaged in business if any of the following apply:
(1) Such person or person’s employee maintains a fixed place of business within the city for the benefit or partial benefit of such person;
(2) Such person or person’s employee owns or leases real property within the city for business purposes;
(3) Such person or person’s employee regularly maintains a stock of tangible personal property in the city for sale in the ordinary course of business;
(4) Such person or person’s employee regularly conducts solicitation of business within the city; or
(5) Such person or person’s employee performs work or renders services in the city.
The foregoing specified activities shall not be a limitation on the meaning of ENGAGED IN BUSINESS.
EVIDENCE OF DOING BUSINESS. Evidence such as, without limitation, use of signs, circulars, cards or any other advertising media, including the use of internet or telephone solicitation, or representation to a government agency or to the public that such person is engaged in a cannabis retailer in the city.
FISCAL YEAR. July 1 through June 30 of the following calendar year.
GROSS RECEIPTS. Except as otherwise specifically provided, 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 such 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. However, the following shall be excluded from gross receipts:
(1) Cash discounts where allowed and taken on sales;
(2) Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;
(3) Such 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;
(4) Receipts derived from the occasional sale of used, obsolete, or surplus trade fixtures, machinery, or other equipment used by the taxpayer in the regular course of the taxpayer’s business;
(5) Cash value of sales, trades, or transactions between departments or units of the same business;
(6) Whenever there are included within the gross receipts amounts which reflect sales for which credit is extended and such amount proved uncollectible in a subsequent year, those amounts may be excluded from the gross receipts in the year they prove to be uncollectible; provided, however, if the whole or portion of such amounts excluded as uncollectible are subsequently collected they shall be included in the amount of gross receipts for the period when they are recovered; and
(7) Receipts of refundable deposits, except that such deposits when forfeited and taken into income of the business shall not be excluded when in excess of $1.
MARIJUANA. CANNABIS as that term is defined in this chapter.
MEDICINAL CANNABIS or MEDICINAL CANNABIS PRODUCT. Cannabis or a cannabis product for use by a qualified patient.
PATIENT or QUALIFIED PATIENT. Has the same meaning as defined in Chapter 128 of the City Municipal Code.
PERSON WITH AN IDENTIFICATION CARD. Has the same meaning as defined in Chapter 128 of the City Municipal Code.
SALE. Any sale, exchange, or barter or other transaction for any consideration.
STATE. The State of California.
TAX ADMINISTRATOR. The Chief Executive Officer of the City of Baldwin Park or his or her designee(s).
(Ord. 1501, passed 4-5-23)