Title
Public hearing to consider an appeal by Old Stage Partners, LLC from the April 25, 2018 decision of the Treasurer-Tax Collector to impose the commercial cannabis tax in the amount of $181,440.00; and to consider an appeal from LGS Plant Company, Inc. from the April 25, 2018 decision on the Treasurer-Tax Collector to impose the commercial cannabis tax in the amount of $19,104.00.
Report
RECOMMENDATION:
It is recommended that the Board of Supervisors:
A) Deny the appeal of Old Stage Partners, LLC of the imposition of $181,440.00 in unpaid commercial cannabis business taxes and associated penalties and interest for the third quarter of FY 2017-18;
B) Deny the appeal of LGS Plant Company, Inc. of the imposition of $19,104.00 in unpaid commercial cannabis business taxes and associated penalties and interest for the third quarter of FY 2017-18;
C) Authorize the Director of the Monterey County Resource Management Agency to cancel, without prejudice, unused/underutilized Cannabis Business Permits issued to Old Stage Partners, LLC and reissue such Cannabis Business Permits for the remainder of the permit validation period (12-14-17 to 12-13-2018); and
D) Authorize the Director of the Monterey County Resource Management Agency to cancel, without prejudice, unused/underutilized Cannabis Business Permits issued to LGS Plant Company, Inc. and reissue such Cannabis Business Permits for the remainder of the permit validation period (12-14-17 to 12-13-2018).
The Treasurer-Tax Collector is charged with the duty of enforcing the County of Monterey's commercial cannabis business tax, which is codified at Chapter 7.100 of the Monterey County Code ("MCC"). (MCC Chapter 7.100, attached as Exhibit 1). MCC Section 7.100.050 states in relevant part that the Treasurer-Tax Collector shall impose a commercial cannabis business tax based on rates set forth in Chapter 7.100, and that such taxes shall be based on the square footage of canopy authorized by each County permit or by ea...
Click here for full text