File #: 22-1026    Name:
Type: General Agenda Item Status: Passed
File created: 10/28/2022 In control: Board of Supervisors
On agenda: 11/8/2022 Final action: 11/8/2022
Title: a. Receive a status update on the commercial cannabis industry's ability to pay delinquent and current taxes due on or before January 31, 2023; and b. Consider commercial cannabis business cultivation tax rate options; and c. Consider a formal commercial cannabis business payment plan, including requirements and actions if the payment plan is found to be in default; and d. Authorize the Treasurer-Tax Collector to record liens for commercial cannabis cultivation business tax for the period of FY 21-22 Q2-Q4, and FY 22-23 Q1 to be released upon payment in full; and e. Reaffirm the authority of the Director of Housing and Community Development and authorize the Director to deny cannabis land use permit applications without prejudice if they have remained incomplete for a period of six months or longer; and f. Provide further direction as appropriate.
Attachments: 1. Board Report, 2. A. Ordinance 5376, 3. B. United States Cannabis Spot Index, 4. Presentation for Items No. 30 and 31, 5. Completed Board Order Item No. 31
Title
a. Receive a status update on the commercial cannabis industry's ability to pay delinquent and current taxes due on or before January 31, 2023; and
b. Consider commercial cannabis business cultivation tax rate options; and
c. Consider a formal commercial cannabis business payment plan, including requirements and actions if the payment plan is found to be in default; and
d. Authorize the Treasurer-Tax Collector to record liens for commercial cannabis cultivation business tax for the period of FY 21-22 Q2-Q4, and FY 22-23 Q1 to be released upon payment in full; and
e. Reaffirm the authority of the Director of Housing and Community Development and authorize the Director to deny cannabis land use permit applications without prejudice if they have remained incomplete for a period of six months or longer; and
f. Provide further direction as appropriate.
Report
RECOMMENDATIONS:
It is recommended that the Board of Supervisors:

a. Receive a status update on the commercial cannabis industry's ability to pay delinquent and current taxes due on or before January 31, 2023; and
b. Consider commercial cannabis business cultivation tax rate options; and
c. Consider a formal commercial cannabis business payment plan, including requirements and actions if the payment plan is found to be in default; and
d. Authorize the Treasurer-Tax Collector to record liens for commercial cannabis cultivation business tax for the period of FY 21-22 Q2-Q4, and FY 22-23 Q1 to be released upon payment in full; and
e. Reaffirm the authority of the Director of Housing and Community Development and authorize the Director to deny cannabis land use permit applications without prejudice if they have remained incomplete for a period of six months or longer; and
f. Provide further direction as appropriate.

SUMMARY/DISCUSSION
A growing number of commercial cannabis businesses are failing to pay local and state taxes, both statewide and in other states where commercial cannabis is legal. These oper...

Click here for full text