Title
HEARING - Consider recommendations regarding Cannabis Cultivation Taxation Options, as follows: (EST. TIME: 1 HR. 30 MIN.)
a) Consider two alternative methods for cannabis taxation for cultivation:
i) Option 1: Square foot tax rate with a minimum Base Tax Rate and Activity Tax Rate; or
ii) Option 2: Hybrid structure of Gross Receipts Tax Rate with a minimum Base Tax Rate based on square footage;
iii) Direct staff to return on June 25, 2024 with a Taxation Ordinance and ballot measure for cannabis operations for the November 2024 General Election ballot; and
iv) Direct staff to incorporate ballot language to allow for flexibility to adjust square footage tax rates at the Board’s discretion without returning to the voters; OR
b) Take no action and maintain the current gross receipts taxation method; and
c) Determine that pursuant to California Environmental Quality Act (CEQA) Guidelines Section 15378(b)(5) the above actions are not a project subject to CEQA review because they are administrative activities that will not result in direct or indirect physical changes in the environment.
COUNTY EXECUTIVE OFFICER’S RECOMMENDATION: POLICY