(a) Notwithstanding any other provision of this Article 30, any person subject to the Cannabis Business Tax engaging in Cannabis Business Activities in the City and engaging in no Cannabis Business Activities outside the City is subject to the Cannabis Business Tax on all non-exempt gross receipts.
(b) Notwithstanding any other provision of this Article 30, any person subject to the Cannabis Business Tax engaging in Cannabis Business Activities both in the City and outside the City shall determine their or their combined group’s gross receipts attributable to the City from Cannabis Business Activities under Section 956.1 of Article 12-A-1. For purposes of this Section 3004(b), “gross receipts” as used in Section 956.1 of Article 12-A-1 shall mean all of the person or combined group’s non-exempt gross receipts from Cannabis Business Activities.
(Added by Proposition D, 11/6/2018, Eff. 12/14/2018, Oper. 1/1/2021)