RTC §7284.10: For the purposes of this chapter, all of the following definitions shall apply: (a) “Alcoholic beverages” has the same meaning as that term is defined in Section 23004 of the Business and Professions

For the purposes of this chapter, all of the following definitions shall apply: (a) “Alcoholic beverages” has the same meaning as that term is defined in Section 23004 of the Business and Professions Code. (b) “Cannabis products” has the same meaning as that term is defined in Section 11018.1 of the Health and Safety Code. (c) “Cigarettes” has the same meaning as that term is defined in Section 30121. (d) “Electronic cigarettes” has the same meaning as that term is defined in Section 30121. (e) (1) “Groceries” means any raw or processed food or beverage including its packaging, wrapper, or container, or any ingredient thereof, intended for human consumption, including, but is not limited to, meat, poultry, fish, fruits, vegetables, grains, bread, milk, cheese and other dairy products, carbonated and noncarbonated nonalcoholic beverages, kombucha with less than 0.5 percent alcohol by volume, condiments, spices, cereals, seasonings, leavening agents, eggs, cocoa, teas, and coffees whether raw or processed, including its packaging, wrapper, or container. (2) “Groceries” does not include alcoholic beverages, cannabis products, cigarettes, tobacco products, and electronic cigarettes. (f) “Local agency” has the same meaning as provided in Section 7920.510 of the Government Code, and includes the electorate of a local agency in exercising the initiative power. (g) “Tax, fee, or other assessment on groceries” includes, but is not limited to, a sales tax, gross receipts tax, business and occupation tax, business license tax, excise tax, privilege tax, surcharge, or any other similar levy, charge, or exaction of any kind on groceries or the manufacture, supply, distribution, sale, acquisition, possession, ownership, transfer, transportation, delivery, use, or consumption thereof. (h) “Tobacco products” has the same meaning as that term is defined in Section 30121.