The purpose of this chapter is to adopt a tax, for revenue purposes, pursuant to Cal. Gov't Code §§ 37101 and 37100.5, upon commercial cannabis businesses that engage in business in the city. The commercial cannabis business tax is levied based upon business gross receipts. It is not a sales and use tax, a tax upon income, or a tax upon real property. The commercial cannabis business tax is a general tax enacted solely for general, governmental purposes of the city and not for specific purposes. All of the proceeds from the tax imposed by this chapter shall be placed in the city's general fund and be available for any lawful municipal purpose.
(Ord. 3352 § 1 (part), 2022.)