To: Board of Supervisors
From: County Counsel and Planning and Building Services and Treasurer - Tax Collector
Meeting Date: July 9, 2019
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Department Contact: |
Matthew Kiedrowski |
Phone: |
234-6850 |
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Department Contact: |
Brent Schultz |
Phone: |
234-6875 |
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Department Contact: |
Shari Schapmire |
Phone: |
234-6885 |
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Item Type: Consent Agenda |
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Time Allocated for Item: N/A |
Agenda Title:
title
Adoption of Ordinance Amending Mendocino County Code Section 6.32.150 - Appeal Procedure of Mendocino County Code Chapter 6.32 - Cannabis Business Tax
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Recommended Action/Motion:
recommendation
Adopt Ordinance Amending Section 6.32.150 - Appeal Procedure of Mendocino County Code Chapter 6.32 - Cannabis Business Tax; and authorize Chair to sign same.
End
End
Previous Board/Board Committee Actions:
On August 2, 2016, Chapter 6.32, Cannabis Business Tax, Ordinance No. 4361, was adopted by the Board. The Board of Supervisors provided direction to staff on February 27, 2018, and March 27, 2018, regarding potential revisions to Chapter 6.32. On June 11, 2019, this Ordinance was introduced and first reading was waived.
Summary of Request:
After sending out the Cannabis Business Tax Minimum Due Invoices for the 2018 calendar year, staff of the Treasurer-Tax Collector’s Office received numerous questions regarding the minimum tax due requirement, including regarding an appeals process.
On June 11, 2019, Staff presented certain amendments to Section 6.32.150 for Board of Supervisors consideration that would (1) allow for the delegation of the authority to hear appeals to a different body, (2) allow for the establishment of a fee for appeal applications and proceedings and (3) allow for the designation of a person other than the Clerk of the Board of Supervisors to organize and notice the appeal hearings.
Alternative Action/Motion:
Provide alternate direction.
Supervisorial District: All
vote requirement: Majority
Supplemental Information Available Online At: N/A
Fiscal Details:
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source of funding: N/A |
budgeted in current f/y: No |
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current f/y cost: N/A |
if no, please describe: |
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annual recurring cost: N/A |
revenue agreement: No |
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budget clarification: N/A
Agreement/Resolution/Ordinance Approved by County Counsel: Yes
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CEO Liaison: Darcie Antle, Deputy CEO |
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CEO Review: Yes |
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CEO Comments:
FOR COB USE ONLY
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Executed By: Lindsey Dunham, Deputy Clerk I |
Final Status:Adopted |
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Date: July 10, 2019 |
Executed Item Number: Ordinance Number: 4432 |
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