For the purpose of this chapter, the following words and phrases shall have the meanings respectively ascribed to them by this section:
   BUSINESS.  Professions, trades, occupations, gainful activities, and all and every kind of calling whether or not carried on for profit.
   CANNABIS or MARIJUANA. Has the meaning as defined in Cal. Health & Safety Code § 11018.
   CANNABIS BUSINESS. 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 non-medical reasons.
   CITY. The City of Riverbank, a municipal corporation of the State of California, in its present incorporated form or in any later reorganized, consolidated, enlarged or reincorporated form.
   COLLECTOR. The Director of Finance or other city officer or employee charged with the administration of this chapter.
   FIXED PLACE OF BUSINESS. 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.
   GROSS RECEIPTS. 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:
      (1)   The cost of tangible property sold or bartered;
      (2)   The cost of materials or products used, labor or service cost, interest paid, losses, or other expense; or
      (3)   Transportation costs.
   PERSON. 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.
   REPORTING PERIOD. A year, quarter, or calendar month, as determined by the Collector.
(Ord. 2018-008, passed 12-11-18)