TO: GENERAL GOVERNMENT STANDING COMMITTEE
FROM: Board of Supervisors
MEETING DATE: March 25, 2026
DEPARTMENT CONTACT:
Supervisor Haschak
PHONE:
707-463-4221
TIME ALLOCATED FOR ITEM: 1 Hour
AGENDA TITLE:
title
Discussion and Possible Action Including a Recommendation to the Board of Supervisors Regarding the Cannabis Business Tax
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RECOMMENDED ACTION/MOTION:
recommendation
Provide a recommendation to the Board of Supervisors Regarding the Cannabis Business Tax.
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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 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 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 reduce Cannabis Business Taxes by 50% for calendar years 2023 and 2024. June 26, 2024, the General Government Committee made a recommendation to the Board that a reduction in the Cannabis Business Tax should be continued for a two-year period beginning in calendar year 2025, and ending December 31, 2026. On July 23, 2024 the Board directed County Counsel to draft an ordinance amendment extending the Cannabis Business Tax reduction for 2025 and 2026 in the amount of 40% and 35%, respectively; the implementing ordinance was adopted on September 24, 2024.
SUMMARY OF REQUEST/REFERRAL:
The Cannabis Business Tax...
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