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File #: 23-0359    Version: 1 Name:
Type: Approval Status: Consent Agenda
File created: 3/15/2023 In control: Board of Supervisors
On agenda: 3/28/2023 Final action:
Title: Adoption of an Ordinance Amending Sections 6.32.050 and 6.32.100 of the Mendocino County Code to Provide, for Cannabis Cultivation and Nursery Operations, a Reduction in the Cannabis Business Tax for Tax Years 2023 and 2024 and to Establish a Penalty and Interest Amnesty Program and a Prior Year Tax Payment Plan (Sponsor: Supervisor Mulheren)
Attachments: 1. Ordinance 4518, 2. Ordinance, 3. Cannabis Business Tax Impact Staff Report

TO: Board of Supervisors
FROM: Supervisor Mulheren
MEETING DATE: March 28, 2023


DEPARTMENT CONTACT:
Supervisor Mulheren
PHONE:
707-463-4441


ITEM TYPE: Consent Agenda

TIME ALLOCATED FOR ITEM: N/A


AGENDA TITLE:
title
Adoption of an Ordinance Amending Sections 6.32.050 and 6.32.100 of the Mendocino County Code to Provide, for Cannabis Cultivation and Nursery Operations, a Reduction in the Cannabis Business Tax for Tax Years 2023 and 2024 and to Establish a Penalty and Interest Amnesty Program and a Prior Year Tax Payment Plan
(Sponsor: Supervisor Mulheren)
End

RECOMMENDED ACTION/MOTION:
recommendation
Adopt ordinance amending Sections 6.32.050 and 6.32.100 of the Mendocino County Code to provide, for cannabis cultivation and nursery operations, a reduction in the cannabis business tax for tax years 2023 and 2024 and to establish a penalty and interest amnesty program and a prior year tax payment plan; and authorize Chair to sign same.
End

PREVIOUS BOARD/BOARD COMMITTEE ACTIONS:
This item was heard at the February 27, 2023, General Government Committee of Supervisors Mulheren and Haschak. This ordinance was introduced and the first reading was waived on March 14, 2023.

SUMMARY OF REQUEST:
Per the discussion at the Board's April 19, 2022, meeting, cannabis cultivators are struggling with both market conditions and the cost of local and state regulations. In an effort to reduce this strain and allow a larger number of cultivators to enter the regulated market through the local permit program, Supervisor Mulheren requested a recommendation from the General Government Committee on February 27, 2023 for an item to the full Board on March 14, 2023, that would include direction to the Treasurer-Tax Collector and Mendocino Cannabis Department to notify Cannabis Program applicants of a 50% reduction in Cannabis Business Tax for years 2022-23 and 2023-24.

In addition to this reduction, Supervisor Mulheren suggested an Amnesty Program for p...

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