Memorandum
Date: December 9, 2025
To: The Honorable Lake County Board of Supervisors
From: Patrick Sullivan, Treasurer - Tax Collector
Subject: (Second Reading) Consideration of Ordinance Amending Article VI. Of Chapter 18 Lake County Code to Include Enforcement Measures and Associated Due Process Requirements for Cannabis Cultivation Related Taxes.
Executive Summary:
A proposed revised ordinance amending Article VI of Chapter 18 is attached for your Board’s review. The primary purpose of the revisions are to set forth authority and process for enforcement of the cannabis cultivation tax.
The original language of the ordinance dictated that “the tax imposed by this Chapter shall be collected by the Lake County Treasurer-Tax Collector biannually in the same manner as other taxes fixed and collected by the County of Lake.” The proposed amendments lay out the process and mechanisms by which this enforcement will occur, which is in alignment with standard practices for other taxes fixed and collected by the County of Lake.
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☐ Fully Article X. <https://library.municode.com/ca/lake_county/codes/code_of_ordinances?nodeId=COOR_CH2AD_ARTXPU_S2-38EXCOBI>- and/or Consultant Selection Policy <http://lcnet.co.lake.ca.us/Assets/Intranet/Policy/Policies+$!26+Procedures+Manual/Ch4_2021v2.pdf>-Compliant (describe process undertaken in “Executive Summary”)
☐ Section 2-38 <https://library.municode.com/ca/lake_county/codes/code_of_ordinances?nodeId=COOR_CH2AD_ARTXPU_S2-38EXCOBI> Exemption from Competitive Bidding (rationale in “Executive Summary,” attach documentation, as needed)
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Consistency with Vision 2028 <http://www.lakecountyca.gov/Government/Directory/Administration/Visioning/Vision2028.htm> (check all that apply): ☐ Not applicable
☐ Well-being of Residents ☐ Public Safety ☐ Disaster Prevention, Preparedness, Recovery
☐ Economic Development ☐ Infrastructure ☐ County Workforce
☐ Community Collaboration ☐ Business Process Efficiency ☐ Clear Lake
Recommended Action: Adopt Ordinance Amending Article VI. Of Chapter 18 Lake County Code to Include Enforcement Measures and Associated Due Process Requirements for Cannabis Cultivation Related Taxes