(a) In addition to any requirements imposed by this Code, including but not limited to Chapter 5.04 and Title 5, each licensee operating a medical marijuana cooperative shall pay the following business license taxes:
(1) Any medical marijuana cooperative, exempted under Article XIII, Section 26 of the California Constitution from local taxes or fees measured by income or gross receipts, regardless of the number of square feet it occupies, shall pay an annual tax of one hundred dollars per square foot on premises occupied by such medical marijuana cooperative. For purposes of this section, all of the square feet of the premises owned, rented, leased or otherwise occupied or used by medical marijuana cooperative within the city shall be accumulated. The licensee shall establish that the medical marijuana cooperative is exempted from Article XIII, Section 26 of the California Constitution from local taxes or fees measured by income or gross receipts, by providing the business license officer with appropriate supporting documentation and records including but not limited to such a determination by the franchise tax board or any other information requested by the business license officer.
(2) Any medical marijuana cooperative, not exempted under Article XIII, Section 26 of California Constitution from local taxes or fees measured by income or gross receipts, shall pay an annual tax of ten percent per one thousand dollars of gross receipts.
(b) The city council may impose the tax authorized by this section at a lower rate. No action by the city council under this subsection shall prevent the city council from subsequently increasing the tax rate for medical marijuana cooperative to the maximum specified in this section.
(Ord. 904 § 2 (part), 2010)