To: Board of Supervisors
From: Planning and Building Services Executive Office
Meeting Date: September 17, 2019
|
Department Contact: |
Brent Schultz |
Phone: |
234-6650 |
|
Department Contact: |
Sarah Dukett |
Phone: |
463-4441 |
|
Item Type: Regular Agenda |
|
Time Allocated for Item: 30 Mins |
Agenda Title:
title
Discussion and Possible Direction to Staff Regarding the Establishment of a Cannabis Business Tax Appeal Procedure, Including the Potential for Using a Hearing Officer to Hear Appeals
(Sponsors: Planning & Building Services, Executive Office)
End
Recommended Action/Motion:
recommendation
Discuss and provide direction to staff regarding the establishment of a cannabis business tax appeal procedure, including the potential for using a Hearing Officer to hear appeals.
End
Previous Board/Board Committee Actions:
On August 26, 2016, the Board adopted Ordinance No. 4361, adding Chapter 6.32, Cannabis Business Tax to the Mendocino County Code. On February 27, 2018, March 27, 2018, and May 23, 2019 the Board provided direction to staff on potential revisions to Chapter 6.32. On June 11, 2019 the Board introduced and waived reading of an Ordinance Amendment to Chapter 6.32.150, and 6.32. On August 20, 2019, the Board discussed the Cannabis Business Tax Appeal Procedure and directed staff to explore the use of a Hearing Officer.
Summary of Request:
On August 20, 2019, the Board of Supervisors directed staff to explore the use of Hearing Officers for the purpose of hearing disputes regarding the minimum cannabis business tax as applied to cultivators. The Board also discussed a desire to have criteria related to the necessity to hear an appeal, or grant an administrative waiver. Staff researched the proposed Hearing Officer Appeals process and estimates the appeal cost for such services ranges from $450 to $1,200, including $150 to $700 for the Hearing Officer and $300 to $500 for administrative costs, for a total estimate of approximately $450 to $1,200. Attached please find a Staff Memo providing more detail related to use of Hearing Officers, as well as documentation regarding the proposed procedure.
Alternative Action/Motion:
Provide direction to staff.
Supervisorial District: All
vote requirement: Majority
Supplemental Information Available Online At: N/A
Fiscal Details:
|
source of funding: 2851/2810 |
budgeted in current f/y: No |
|
current f/y cost: $5730.80 (+ contract amount) |
if no, please describe: |
|
annual recurring cost: unknown |
revenue agreement: Choose an item. |
|
|
budget clarification:
Agreement/Resolution/Ordinance Approved by County Counsel: N/A
|
CEO Liaison: Steve Dunnicliff, Deputy CEO |
|
|
|
CEO Review: Yes |
|
|
CEO Comments:
FOR COB USE ONLY
|
Executed By: Lindsey Dunham, Deputy Clerk I |
Final Status:Approved |
|
Date: September 24, 2019 |
|
|
|
|
|
|
|