§ 4.31.010. Imposition of tax.

A.

Every person engaged in operating or otherwise conducting a cannabis business within the city of Coachella, and regardless of whether such business has a permit pursuant to Chapters 5.68, 17.85 or any other provision of this code, shall pay the following cannabis business tax:

1.

Up to a maximum of six cents for each dollar ($1.00) of gross receipts or fractional part thereof, whether at wholesale or retail, subject to adjustment by the city council pursuant to Section 4.31.050; and

2.

Up to a maximum of fifteen dollars ($15.00) per square foot of space utilized in connection with the cultivation/manufacturing of cannabis or cannabis-infused products, subject to adjustment by the city council pursuant to Section 4.31.050.

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 chapter.

(Ord. No. 1101, § 1, 11-18-16)