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MEMORANDUM
TO: HONORABLE BOARD OF SUPERVISORS
FROM: ANITA L. GRANT, County Counsel
DATE: August 7, 2018
SUBJECT: (a) Consideration of an Ordinance Establishing a Cannabis Business Tax in the Unincorporated Areas of the County of Lake (Second Reading); (b) Consideration of a Tax Measure, a General Purpose Local Revenue Measure for the November 6, 2018 General Election; and (c) Consideration of a Resolution Placing the Lake County Cannabis Business Tax Ordinance and the Ballot Measure Statement for the November 6, 2018 Election
EXECUTIVE SUMMARY:
At the July 24, 2018 meeting of the Board of Supervisors, your Board approved some final amendments to the Lake County Cannabis Business on Tax Ordinance and, after the first reading, advanced the ordinance to August 7, 2018 for consideration of passage.
a. On August 7, your Board may offer the ordinance for passage.
Pursuant to its terms, the ordinance will not become operative unless and until approved by a majority vote of the eligible voters of Lake County on November 6, 2018. If your Board determines to approve the ordinance, please then consider language of the ballot question. The ballot question may not exceed 75 words. Below is a possible ballot question. Your Board may alter the language in any way you choose on August 7; however, the question itself may not exceed 75 words. The ordinance will appear on the ballot as Measure "___".
Shall Article VII be added to Chapter 18 of the Lake County Code imposing a
Cannabis Business Tax in the unincorporated areas of the County, which, as of
January 1, 2021, will impose an annual tax of $1.00 per square foot for nursery
cultivation, 4% of gross receipts on a cannabis dispensary, micro-business, or
delivery business, and 2.5% of gross receipts on a cannabis manufacturing,
processing, transportation, distribution or other type of cannabis business?"
b. Your Board may approve the language of the ballot question by motio...
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