The following words and phrases shall have the meanings set forth below when used in this chapter:
BUSINESS. All activities engaged in or caused to be engaged in within the city, including any commercial or industrial enterprise, trade, profession, occupation, vocation, calling, or livelihood, whether or not carried on for gain or profit, but shall not include the services rendered by an employee to his or her employer.
CALENDAR YEAR. January 1 through December 31 of the following calendar year.
CANNABIS BUSINESS TAX or BUSINESS TAX. The tax due pursuant to this chapter for engaging in cannabis business in the city.
CITY PERMIT. A permit issued by the city to a person to authorize that person to operate or engage in a cannabis business.
ENGAGED IN BUSINESS AS A CANNABIS BUSINESS.
(1) The commencing, conducting, operating, managing or carrying on of a cannabis business, whether done as owner, or by means of an officer, agent, manager, employee, or otherwise, whether operating from a fixed location in the city or coming into the city from an outside location to engage in such activities. A person shall be deemed engaged in business within the city if:
(a) Such person or person's employee maintains a fixed place of business within the city for the benefit or partial benefit of such person;
(b) Such person or person's employee owns or leases real property within the city for business purposes;
(c) Such person or person's employee regularly maintains a stock of tangible personal property in the city for sale in the ordinary course of business;
(d) Such person or person's employee regularly conducts solicitation of business within the city; or
(e) Such person or person's employee performs work or renders services in the city.
(2) The foregoing specified activities shall not be a limitation on the meaning of ENGAGED IN BUSINESS.
EVIDENCE OF DOING BUSINESS. Evidence such as, without limitation, use of signs, circulars, cards or any other advertising media, including the use of internet or telephone solicitation, or representation to a government agency or to the public that such person is engaged in a cannabis business in the city.
LIGHTING. A source of light that is primarily used for promoting the biological process of plant growth. Lighting does not include sources of light that primarily exist for the safety or convenience of staff or visitors to the facility, such as emergency lighting, walkway lighting, or light admitted via small skylights, windows or ventilation openings.
PERSON. An individual, firm, partnership, joint venture, association, corporation, limited liability company, estate, trust, business trust, receiver, syndicate, or any other group or combination acting as a unit, whether organized as a nonprofit or for-profit entity, and includes the plural as well as the singular number.
SALE. Includes any sale, exchange, or barter.
STATE. The State of California.
STATE LICENSE, LICENSE, OR REGISTRATION. A state license issued pursuant to Cal. Business & Professions Code §§ 19300, et seq. or other applicable state law.
TAX ADMINISTRATOR. The Finance Director of the City of Tulare or his or her designee.
TESTING LABORATORY. A cannabis business that (i) offers or performs tests of cannabis or cannabis products; (ii) offers no service other than such tests; (iii) sells no products, excepting only testing supplies and materials; (iv) is accredited by an accrediting body that is independent from all other persons involved in the cannabis industry in the state; and (v) is registered with the State Department of Public Health.
(Ord. 2022-15, passed 11-8-2022)