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Title: 3 - Revenue and Finance

Chapter: 09 - Del Norte Cannabis Tax Ordinance

Section: 20 - Definitions

For the purpose of this chapter, the following words and phrases shall be defined as follows:

1. “Cannabis” shall have the same meaning as set forth in Health and Safety Code Section 11018.
2. “Cannabis products” shall have the same meaning as set forth in Health and Safety Code Section 11018.1.
3. “Cultivator” shall mean a person required to be licensed to cultivate cannabis pursuant to Division 10 (commencing with Section 26000) of the Business and Professions Code.
4. “Gross receipts” shall mean the total dollar amount charged or received for the sale of goods, without any deduction for costs, expenses or losses, except that the sale price of property returned by the customer shall not be included in gross receipts. Gross receipts shall include the excise tax levied by the State of California pursuant to Revenue and Taxation Code Section 34011, but shall not include any sales and use tax imposed by the state or the County of Del Norte.
5. “Manufacturer” shall mean a person required to be licensed as a manufacturer pursuant to Division 10 (commencing with Section 26000) of the Business and Professions Code.
6. “Microbusiness” shall have the same meaning as set forth in Business and Professions Code Section 26070.
7. “Nonprofit” shall have the same meaning as set forth in Business and Professions Code Section 26070.5.
8. “Person” shall include any individual, firm, partnership, joint venture, limited liability company, association, social club, fraternal organization, corporation, estate, trust, business trust, receiver, assignee for the benefit of creditors, trustee, trustee in bankruptcy, or syndicate.
9. “Retailer of adult-use cannabis” shall mean a person required to be licensed as a retailer, microbusiness or nonprofit pursuant to Division 10 (commencing with Section 26000) of the Business and Professions Code, who is authorized to sell at retail cannabis or cannabis products intended for adults who are 21 years of age or older and who do not possess a physician’s recommendation.
10. “Retailer of medicinal cannabis” shall mean a person required to be licensed as a retailer, microbusiness or nonprofit pursuant to Division 10 (commencing with Section 26000) of the Business and Professions Code, who is authorized to sell cannabis or cannabis products intended for use by a medicinal cannabis patient who possesses a physician’s recommendation.