5.21.040 Definitions.
The following definitions shall apply to the construction of this chapter unless the context is such that it is plain that a different meaning is intended:
A. “Adult-Use Cannabis” shall have the meaning ascribed to it in Chapter 5.19 CVMC, as may be amended from time to time.
B. “Cannabis” shall have the meaning ascribed to it in Chapter 5.19 CVMC, as may be amended from time to time.
C. “Cannabis Accessory” is any device intended to aid in the use of Cannabis or Cannabis Products which does not itself consist in all or part of Cannabis or Cannabis Products, and includes “Cannabis Products” as defined in Health and Safety Code Section 11018.2, and by other State and local law.
D. “Cannabis Business” means the activity of any natural or legal Person, business, or collective in the City relating to Cannabis, including but not limited to Cultivation (including Cannabis Nurseries), Transportation, Distribution, Manufacture, compounding, conversion, processing, preparation, testing, storage, packaging, Delivery and Sales (wholesale and/or retail sales) of Cannabis, Cannabis Products, or any accessories for the use of Cannabis or Cannabis Products, whether or not carried on for gain or profit, whether for medical or recreational use, and whether or not such business is licensed by the State. A Cannabis Business does not include any business the only relationship of which to Cannabis or Cannabis Products is the production or Sale of Cannabis Accessories.
E. “Cannabis Nursery” means a facility or part of a facility that is used for production of clones, immature plants, seeds, and other agricultural products used specifically for the planting, propagation, and Cultivation of Cannabis.
F. “Cannabis Product” shall have the meaning ascribed to it in Chapter 5.19 CVMC, as may be amended from time to time.
G. “Canopy” shall have the meaning ascribed to it in Chapter 5.19 CVMC, as may be amended from time to time.
H. “City” means the City of Chula Vista.
I. “City Attorney” means the City Attorney of the City of Chula Vista, or designee.
J. “City Manager” means the City Manager of the City of Chula Vista, or designee.
K. “Commercial Cannabis Cultivation” means Cultivation conducted by, for, or as part of a Cannabis Business. Commercial Cannabis Cultivation does not include Cultivation for Personal adult use as authorized under the MAUCRSA, for which the individual receives no compensation whatsoever. Commercial Cannabis Cultivation also excludes Cannabis Nursery businesses.
L. “Cultivation” shall have the meaning ascribed to it in Chapter 5.19 CVMC, as may be amended from time to time.
M. “Cultivator” shall have the meaning ascribed to it in Chapter 5.19 CVMC, as may be amended from time to time.
N. “Delivery” shall have the meaning ascribed to it in Chapter 5.19 CVMC, as may be amended from time to time.
O. “Director of Finance” means the Director of Finance of the City of Chula Vista.
P. “Distribution” shall have the meaning ascribed to it in Chapter 5.19 CVMC, as may be amended from time to time.
Q. “Gross Receipts” means the following: (1) the total amount of consideration actually received or receivable from all Sales; (2) the total amount of compensation actually received or receivable for the performance of any act or service, of whatever nature, for which a charge is imposed or credit allowed, whether or not such act or service is done as a part of or in connection with the Sale of materials, goods, wares or merchandise; (3) any and all rents, royalties, fees, commissions, or dividends received or receivable, and (4) gains realized from trading in stocks or bonds, however designated. Included in “Gross Receipts” shall be all receipts, cash, credits and property of any kind or nature, without any deduction or setoff therefrom on account of the cost of the property sold, the cost of materials used, labor or service costs, interest paid or payable, or losses or other expenses whatsoever except the following shall be excluded therefrom:
1. Cash discounts allowed and taken on Sales;
2. Credit allowed on property accepted as part of the purchase price and which property may later be sold, at which time the sales price shall be included as “Gross Receipts”;
3. Any tax required by law to be included in or added to the purchase price and collected from the consumer or Purchaser;
4. Such part of the Sale price of property returned by Purchasers upon rescission of a contract of Sale as is refunded either in cash or by credit;
5. Receipts of refundable deposits, except that such deposits when forfeited and taken into income of the business shall not be excluded;
6. Amounts collected for others where the business is acting as an agent or trustee to the extent that such amounts are paid to those for whom collected, provided the agent or trustee has furnished the Administrator with the names and addresses of the others and the amounts paid to them. This exclusion shall not apply to any fees, percentages, or other payments retained by the agent or trustee;
7. Cash value of Sales, trades or transactions between departments or units of the same business;
8. Receipts from investments where the holder of the investment receives only interest and/or dividends, royalties, annuities, and gains from the Sale or exchange of stock or securities solely for a Person’s own account, not derived in the ordinary course of business;
9. Receipts derived from the occasional Sale of used, obsolete, or surplus trade fixtures, machinery, or other equipment used by the taxpayer in the regular course of the taxpayer’s business;
10. Whenever there are included within the Gross Receipts amounts which reflect Sales for which credit is extended and such amount proved uncollectible in a subsequent year, those amounts may be excluded from the Gross Receipts in the year they prove to be uncollectible; provided, however, if the whole or portion of such amounts excluded as uncollectible are subsequently collected they shall be included in the amount of Gross Receipts for the period when they are recovered;
11. Transactions between a partnership and its partners;
12. Transactions between a limited liability company and its member(s), provided the limited liability company has elected to file as a Subchapter K entity under the Internal Revenue Code and that such transaction(s) shall be treated the same as between a partnership and its partner(s) as specified in subsection (Q)(11) of this section; and
13. Receipts from services or Sales in transaction between affiliated corporations; an “affiliated corporation” is defined as a corporation:
a. Which owns at least 80 percent of the voting and nonvoting stock of such other corporation; or
b. The voting and nonvoting stock of which is owned at least 80 percent by such other corporation with which such transaction is had; or
c. At least 80 percent of the voting and nonvoting stock of which is owned by a common parent corporation which also has such Ownership of the corporation with which such transaction is had.
As to any Person engaged in the business of manufacturing or processing any goods, wares, merchandise, article or commodity at a fixed place of business within the City which does not generate Gross Receipts as defined herein within the City, Gross Receipts shall be deemed to include the total of all expenses incurred in the manufacturing or processing of such goods at the business location within the City for payroll, utilities, depreciation, and/or Rent.
As to any Person engaged in the business of operating an administrative headquarters at a fixed place of business within the City who does not have Gross Receipts as defined herein within the City, Gross Receipts shall be deemed to include the total gross payroll of all Persons employed at such administrative headquarters.
R. “Manufacture” shall have the meaning ascribed to it in Chapter 5.19 CVMC, as may be amended from time to time.
S. “Operation” shall have the meaning ascribed to it in Chapter 5.19 CVMC, as may be amended from time to time.
T. “Owner” shall have the meaning ascribed to it in Chapter 5.19 CVMC, as may be amended from time to time.
U. “Person” shall have the meaning ascribed to it in Chapter 5.19 CVMC, as may be amended from time to time.
V. “Purchaser” shall have the meaning ascribed to it in Chapter 5.19 CVMC, as may be amended from time to time.
W. “Sale” and “Sell” shall have the meanings ascribed to them in Chapter 5.19 CVMC, as may be amended from time to time.
X. “State” shall mean the state of California.
Y. “Transport” shall have the meaning ascribed to it in Chapter 5.19 CVMC, as may be amended from time to time. (Ord. 3434 § 1, 2018).