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File #: 19-0504    Version: 1 Name:
Type: Ordinance Status: Approved
File created: 5/28/2019 In control: County Counsel
On agenda: 6/11/2019 Final action: 6/11/2019
Title: Discussion and Possible Action Including Introduction and Waive First Reading of an Ordinance Amending Mendocino County Code Section 6.32.150 - Appeals Procedure; and Direction to Staff Regarding a Proposed Appellate Body Structure for the Cannabis Business Tax (Chapter 6.32) and Policy Considerations Related Thereto (Sponsors: County Counsel, Planning and Building Services and Treasurer-Tax Collector
Attachments: 1. Section 6.32.150 Amendments and Direction - Staff Memorandum, 2. Section 6.32.150 Amendments - Ordinance Summary, 3. Ordinance Redline, 4. Section 6.32.150 Amendments - Ordinance Clean, 5. Proposed Appellate Body Structure, 6. 06-10-19 Nelson Correspondence

TO: Board of Supervisors
FROM: County Counsel and Planning and Building Services and Treasurer - Tax Collector
MEETING DATE: June 11, 2019


DEPARTMENT CONTACT:
Matthew Kiedrowski
PHONE:
234-6850
DEPARTMENT CONTACT:
Brent Schultz
PHONE:
234-6875

DEPARTMENT CONTACT:
Shari Schapmire
PHONE:
234-6885

ITEM TYPE: Regular Agenda

TIME ALLOCATED FOR ITEM: 45 min


AGENDA TITLE:
title
Discussion and Possible Action Including Introduction and Waive First Reading of an Ordinance Amending Mendocino County Code Section 6.32.150 - Appeals Procedure; and Direction to Staff Regarding a Proposed Appellate Body Structure for the Cannabis Business Tax (Chapter 6.32) and Policy Considerations Related Thereto
(Sponsors: County Counsel, Planning and Building Services and Treasurer-Tax Collector
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RECOMMENDED ACTION/MOTION:
recommendation
Introduce and Waive First Reading of an Ordinance Amending Section 6.32.150 - Appeal Procedure of Mendocino County Code hapter 6.32 - Cannabis Business Tax; and provide direction to staff as necessary.
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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.

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.

Staff has prepared for the Board's consideration certain amendments to Section 6.32.150 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 t...

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