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MEMORANDUM
TO: HONORABLE BOARD OF SUPERVISORS
FROM: ANITA L. GRANT, County Counsel
DATE: July 17, 2018
SUBJECT: (Continued from July 10, 2018) Discussion and Consideration of a County Ordinance Adding Article VII to Chapter 18 of the Lake County Code Establishing a Cannabis Business Tax
EXECUTIVE SUMMARY:
Attached here for your Board's review and consideration is a draft of an ordinance which would establish a cannabis business tax. It was the direction of your Board that such a draft be presented on July 10, 2018.
The purpose of this ordinance is to achieve the expressed intent of your Board to adopt a tax, for revenue purposes, upon cannabis businesses that engage in business in the unincorporated area of the County of Lake. Such business includes but is not limited to, cultivating, dispensing, producing, processing, preparing, storing, providing, donating, selling, or distributing medical cannabis or medical cannabis products by commercial cannabis businesses.
The draft ordinance proposes the creation of the position of Tax Administrator who would be responsible for the development of an administrative program to ensure the collection of the tax. (See Ordinance, sec. 18-64 (Z), p. 7.) Your Board has previously expressed support for the creation of such a position. Today, your Board may wish to give some consideration to the operational manner in which you wish the Tax Administrator to interface with the Treasurer-Tax Collector in the collection process.
The proposed tax rates to be imposed and the specific cannabis businesses upon which those rates are to be imposed are described in section 18-65, appearing on pages 7 - 9 of the draft ordinance.
This draft is presented on this date to receive direction as to any additions, and/or changes to be made to this draft.
Thank you.
Recommended Action
RECOMMENDED ACTION: Direction to staff regarding proposed County Ordinance Adding Article VII to Chapter 18 of the Lake County Code Establishing a...
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