"Pursuant to Measure U, the City of San Jose is unlawfully attempting to engage in the business of raising revenues through the sale of marijuana, via its Marijuana Business Tax."
In other words.. Dear City of San Jose, based on your own law, you are the biggest drug dealers in town. 
....along with this paragraph:
"Finally, the Marijuana Business Tax does not apply to any activities connected to collective cultivation projects authorized under the MMPA, because the collective cultivation of marijuana pursuant to Health and Safety Code# 11362.775 does not include any sale, exchange, or barter. And thus any such activities do not fall within the definition of Sale provided by SJMC 4.66.140. The activities of A2C2 do not fall under the cities definition of "Sales" or "Gross receipts" as there is no "sale, exchange or barter that takes place at A2C2 nor is any charge made nor any credit allowed in connection with the in-kind contributions, monetary contributions and property contributions provided by members towards the collectives overhead expenses. A2C2 members acknowledge the collective is providing them medical cannabis which requires regular maintenance and upkeep of which they acknowledge they must reimburse the collective at the amount deemed necessary by the collective. Members acknowledge their ownership in the cannabis at the time of joining the collective and authorize A2C2 to maintain possession of their medical cannabis until they reimburse A2C2 for the amount deemed necessary for its overhead costs."
In layman's terms: A2C2 does not pay the tax on "Sales" because A2C2 does not "Sell" anything.
Should be fun to see whats next