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 a Recommendation from the General Government Committee Related to Delinquent Cannabis Business Taxes
(Sponsor: General Government Committee)
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RECOMMENDED ACTION/MOTION:
recommendation
Provide direction to staff to return with ordinance amendments to address the following seven issues:
1. Write off as uncollectable the delinquent 2018 and 2019 Cannabis Business Tax.
2. Write off as uncollectable the delinquent 2020 through 2024 Cannabis Business Tax owed by cultivators no longer active in the program.
3. Offer Amnesty for Interest and Penalty for delinquent Cannabis Taxes for Tax Years 2020 through 2024 for cultivators. Payments must be in the amount of each individual outstanding Year's amount (no installment plans).
4. Cannabis Business Tax and True Ups for Tax Years 2025 and 2026 due and payable with Interest and Penalty if not paid timely.
5. Cancel True Up minimum tax starting Tax Year 2027 - all cultivators pay 2.5% starting 2027.
6. Amend the Ordinance to require full Cannabis Business Tax payment and report filing compliance for all Cannabis Business License renewals starting with 2028 year.
7. All Cannabis Business Taxes must be paid current by January 31, 2028, and Quarterly Filings must be current by January 31, 2028, for 2028 License Renewal.
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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 ...
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