TO: BOARD OF SUPERVISORS
FROM: Cannabis and Auditor-Controller Treasurer-Tax Collector
MEETING DATE: April 7, 2026
DEPARTMENT CONTACT:
Sara McBurney
PHONE:
707-234-6680
DEPARTMENT CONTACT:
Chamise Cubbison
PHONE:
707-234-6860
ITEM TYPE: Regular Agenda
TIME ALLOCATED FOR ITEM: 45 Minutes
AGENDA TITLE:
title
Discussion and Possible Action, Including Direction to Staff Regarding Ordinance Amendments to Support Cannabis Business Tax Compliance, and Direction Regarding Delinquent Cannabis Business Taxes Beginning in 2018
(Sponsors: Cannabis and Auditor-Controller Treasurer-Tax Collector)
End
RECOMMENDED ACTION/MOTION:
recommendation
Provide direction to staff to return with ordinance amendments that will support cannabis business tax compliance, and provide direction to staff regarding delinquent cannabis business taxes beginning in 2018.
End
PREVIOUS BOARD/BOARD COMMITTEE ACTIONS:
On February 27, 2023, the General Government Committee heard an item that proposed the adoption of an ordinance amendment to sections 6.32.050 and 6.32.100 of the Mendocino County Code to provide a reduction in the Cannabis Business Tax for Tax Years 2023 and 2024 and to establish a penalty and interest amnesty program and a prior year tax payment plan.
On March 28, 2023, the Board of Supervisors voted to adopt the recommended action from the General Government Committee Meeting.
On July 23, 2024, the Board of Supervisors directed County Counsel to create an ordinance amendment to reduce the Cannabis Business Tax by 40% for calendar year 2025 and 35% for calendar year 2026.
On September 24, 2024, the BOS adopted an ordinance amendment reducing the Cannabis Business Tax by 40 percent for calendar year 2025 and 35 percent for calendar year 2026.
On November 4, 2025, the Board of Supervisors directed staff to research options for the collection of delinquent Cannabis Business Taxes, and during the March 24, 2026, meeting further directed staff to return t...
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