Legislation Details

File #: 26-0443    Version: 1 Name:
Type: Approval Status: Agenda Ready
File created: 4/22/2026 In control: Executive Office
On agenda: 5/5/2026 Final action:
Title: Discussion and Possible Action Regarding Recommendation from the General Government Committee to Direct Staff to Develop an Ordinance to Eliminate the Minimum Cannabis Business Tax, Effective Tax Year 2027, Further Allowing the Expiration of Temporary Cannabis Business Tax Decreases Which Began in 2023, with Future Cannabis Business Taxes Due at 2.5% of Sales as Per County Code (Sponsor: General Government Committee)
Attachments: 1. TTC Memo re Tax Rate
TO: BOARD OF SUPERVISORS
FROM: General Government Committee
MEETING DATE: May 5, 2026


DEPARTMENT CONTACT:
Supervisor Mulheren
PHONE:
707-463-4221
DEPARTMENT CONTACT:
Supervisor Haschak
PHONE:
707-463-4221


ITEM TYPE: Regular Agenda

TIME ALLOCATED FOR ITEM: 30 Minutes


AGENDA TITLE:
title
Discussion and Possible Action Regarding Recommendation from the General Government Committee to Direct Staff to Develop an Ordinance to Eliminate the Minimum Cannabis Business Tax, Effective Tax Year 2027, Further Allowing the Expiration of Temporary Cannabis Business Tax Decreases Which Began in 2023, with Future Cannabis Business Taxes Due at 2.5% of Sales as Per County Code
(Sponsor: General Government Committee)
End

RECOMMENDED ACTION/MOTION:
recommendation
Provide direction to staff to develop ordinance amendments as necessary to eliminate the minimum cannabis business tax, effective tax year 2027, further allowing the expiration of temporary cannabis business tax decreases which began in 2023, with future cannabis business taxes due at 2.5% of sales as per county code.
End

PREVIOUS BOARD/BOARD COMMITTEE ACTIONS:
Ordinance No. 4361 adopted Chapter 6.32 - Cannabis Business Tax on August 2, 2016. March 2, 2022, the Board directed staff to prepare Amendments to the Cannabis Business Tax to create a procedure where cultivation sites could be fallowed with relief from the minimum tax requirements; this was brought back to the Board on May 17, 2022. April 19, 2022, the Board approved a motion to create a Fallowing Program and to reduce Cannabis Business Taxes, including the minimum business tax, by 50% for two years starting in Tax Year 2023. February 27, 2023, the General Government Committee (GGC) recommended the Board take action to approve the Cannabis Business Tax reduction, a limited penalty and interest amnesty program, and create a tax payment plan. March 28, 2023, the Board adopted an Ordinance amending the Cannabis Business Tax to re...

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