(A) Every person engaged in a cannabis business within the City of Santa Paula, and regardless of whether such business has a permit to operate pursuant to the Santa Paula Municipal Code, shall pay a cannabis business tax at the following rates:
(1) Up to a maximum of 10% of gross receipts or fractional part thereof, generated by a cannabis business at wholesale or retail, subject to adjustment by the City Council pursuant to § 37.93; and
(2) Up to a maximum of $25 per square foot of space utilized in connection with cannabis cultivation/processing, subject to adjustment by the City Council pursuant to § 37.93.
(B) No cannabis business shall be deemed to be exempt from the payment of the taxes identified above by any other provision of this code, unless expressly exempted under this subchapter.
(Ord. 1261, passed 11-6-18)