The Tax Collector may, in the Tax Collector’s reasonable discretion, independently establish a person or combined group’s gross receipts attributable to the City from Cannabis Business Activities and establish or reallocate gross receipts among related entities so as to fairly reflect the gross receipts attributable to the City from Cannabis Business Activities of all persons and combined groups.
(Added by Proposition D, 11/6/2018, Eff. 12/14/2018, Oper. 1/1/2021)