A. This tax is intended to be applied consistently with the United States and California Constitutions, state law and the city charter. The tax shall not be applied so as to cause an undue burden upon interstate commerce, a violation of the equal protection and due process clauses of the Constitution of the United States or the state of California, to constitute a special tax, or to cause a violation of any other provision of applicable law.

B. The taxes imposed under this chapter are excises on the privilege of engaging in commercial cannabis activity in the city. They are not sales or use taxes and shall not be calculated or assessed as such. Nevertheless, at the option of a cannabis business, the tax may be separately identified on invoices, receipts and other evidences of transactions. (Ord. 1659 § 1 (part), 2018)