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Presentado por
MapLight
League of Women Voters of California Education Fund
November 8, 2016 — Elección General de California
Boleta y información de la votación para el Mendocino County.
Este archivo pertenece a una elección pasada.

Marijuanna & Cannabis Business Tax MeasureOrdinance

Local
November 8, 2016Elección General de California

City of Point Arena
Measure AE Ordinance - Majority Approval Required

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Resultados electorales

Se aprueba

113 votos si (62.43%)

68 votos no (37.57%)

  • 100% de distritos activos (1/1).
  • 181 boletas electorales serán contadas.

In order to help fund general municipal services, including but not limited to such matters as maintenance of public facilities such as parks and buildings, economic development and general improvements throughout the City, shall an ordinance to impose a tax at a rate of not more than seven (7) cents per each $1.00 of proceeds or fractional part thereof on non-medical cannabis or marijuana businesses and a tax at a rate of not more that three (3) cents per each $1.00 of proceeds or fractional part thereof on medical cannabis or marijuana businesses operating in the City of Point Arena be adopted?

Análisis del analista legislativo / Proposal

Measure AE, if approved by the majority of voters, would enact Ordinance No. 228 adding Chapter 3.40 to the City of Point Arena’s Municipal Code entitled “Cannabis and Marijuana Tax.”  This ordinance imposes a tax on both recreational and medical marijuana businesses within the City.  The definition of “cannabis or marijuana business” refers to any activity regulated or permitted by the City of Point Arena and includes, but is not limited to, the cultivation, harvesting, transporting, dispensing, delivering, manufacturing, processing, storing, testing, packaging of the marijuana plant for medical or recreational use.

 

The proposed Cannabis and Marijuana Tax is a general tax, paid by the business owner and based on the gross receipts of the business.  It is not a sales tax and cannot be imposed on the purchaser.  Because it is a general tax, the revenues would be available to fund general municipal services, including but not limited to recreational activities, maintenance of City streets, parks and other facilities, and other legal governmental purpose.

 

Under Measure AE the maximum tax imposed on a recreational cannabis or marijuana business would not exceed ten (10) cents maximum for each $1.00 or fractional part of the business proceeds.  The maximum tax imposed on medical marijuana/cannabis businesses will be not more than three (3) cents for each dollar or fractional part thereof.  The City Council will have the authority to establish and periodically adjust these rates so long as the rate does not exceed these maximum rates.  Any increase in the maximum rates must be approved by the voters.

 

Existing State law does not currently authorize the operation of non-medical marijuana businesses and they are not currently permitted to locate or operate within the City.  If approved, Measure AE would only generate general taxes on recreational marijuana businesses in the event recreational marijuana becomes legal under State law.

 

Measure AE will be adopted if it is approved by a majority of the voters voting on the measure.  A “Yes” vote is a vote to adopt the Cannabis and Marijuana Tax.  A “No” vote is a vote against adopting the Cannabis and Marijuana Tax.

 

The City Council of Point Arena ordered Measure AE placed on the ballot.

— City Attorney

Argumento A FAVOR

Vote Yes on Measure AE!  The passage of Measure AE, the Cannabis and Marijuana Tax, will help improve our city’s efforts to build a strong local economy and provide vital public services throughout our community.

 

Measure AE would require any business that sells non-medical cannabis or marijuana to pay a business tax of not more that 7% of gross business proceeds.  However, the rate would be not more than 3% on the gross proceeds of a medical cannabis or marijuana business.  This is not a tax on medical cannabis patients, but a very minimal tax on marijuana business operators which will benefit all the citizens of Point Arena.

 

The revenue generated from this tax would be used in Point Arena.  It will help fund basic City services such as maintenance of our parks, the pier, streets, and sidewalks; help expand efforts to improve our local economy through economic development and community promotion; as well as pay for the currently growing cost to the City of regulating marijuana-related businesses in Point Arena.

 

With a statewide initiative on the ballot to legalize the sale of recreational marijuana, it is prudent to have a tax on the books to take advantage of the fact that our region is a marijuana distribution center as well as a cannabis destination.

 

Many other municipalities in California already have local taxes on the sale of medical and recreational marijuana and most are now considering them.

 

Let’s make sure that an marijuana business that chooses to locate in Point Arena will help contribute to funding the City’s crucial needs of community facilities, infrastructure and economic development.

 

Please vote yes on Measure AE.

 

s/Jim Koogle                                                     s/Scott Ignacio

Mayor, City of Point Arena                                 Councilmember, City of Point Arena

 

s/Richey Wasserman

Councilmember, City of Point Arena

 

 

 

Argumento EN CONTRA

No argument against this measure was filed.

Legislación propuesta

AN ORDINANCE OF THE CITY OF POINT ARENA, CALIFORNIA, ADDING CHAPTER 3.40 TO THE CITY OF POINT ARENA MUNICIPAL CODE, APPROVING AND IMPLEMENTING A CANNABIS AND MARIJUANA TAX OF NOT MORE THAN SEVEN (7)  CENTS PER $1.00 OF PROCEEDS ON CANNABIS AND MARIJUANA BUSINESSES AND A CANNABIS AND MARIJUANA TAX OF NOT MORE THAN THREE (3) CENTS PER $1.00 OF PROCEEDS ON LICENSED MEDICAL CANNABIS AND MARIJUANA BUSINESSES OPERATING IN THE CITY.

 

The People of the City of Point Arena do ordain and enact as follows:

 

SECTION 1.  Chapter 3.40 is added to the City of Point Arena Municipal Code to read:

 

CANNABIS AND MARIJUANA TAX

 

            3.40.010            Imposition of Cannabis and Marijuana Tax.

3.40.020            Definitions.

3.40.030            Payment Obligation.

3.40.035            Initial implementation

            3.40.040           Remitting.

            3.40.050           Records.

            3.40.060            Initial implementation

3.40.070            City Council Authorization to Adjust Rates.

3.40.080            Payment of Tax Does Not Authorize Activity.

3.40.090            Cannabis and Marijuana Tax is Not a Sales Tax.

3.40.100            Amendments and Administration.

 

3.40.010            Imposition of Cannabis and Marijuana Tax.

A.    Every person engaged in operating or otherwise conducting a cannabis or marijuana business shall pay a cannabis and marijuana tax of not more than seven (7)  cents for each $1.00 of proceeds or fractional part thereof, except for medical cannabis and marijuana licensed businesses.

 

B.    Every person engaged in operating or otherwise conducting a medical cannabis or marijuana business shall pay a medical cannabis and marijuana tax of not more than three (3) cents for each $1.00 of proceeds or fractional part thereof.

 

3.40.020            Definitions.

 

For purposes of this Chapter:

A.    A "cannabis or marijuana business" means any activity regulated or permitted by Point Arena Municipal Code Section 5.20. as  may  be amended from time to  time,  or any other  activity or business  that   involves  planting, cultivating, harvesting, transporting,  dispensing, delivering, providing, manufacturing, converting, compounding, processing, preparing, storing, packaging, or testing any part of the marijuana plant for medicinal or recreational use.

 

B.    "Proceeds" and/or “Gross sales”  means  gross  receipts  of any  kind,  including  without  limitation, membership    dues;   the  value   of  in-kind   contributions;    reimbursements    provided   by members  regardless  of form;  any payments  made;  and anything  else of value  obtained by a cannabis  or marijuana  business in exchange for the products the business offers for sale or trade.

 

3.40.030            Payment Obligation

 

All  taxpayers   subject   to  this  Chapter   must  pay  the  full  tax  imposed   by  this Chapter   regardless   of  any  rebate,  exemption,   incentive,   or  other  reduction   set  forth elsewhere  in this Code,  except  as required  by California  or Federal  Law.   Failure to pay the tax shall be subject  to  penalties,   interest 

charges,  and  assessments   as  the  City Council  may establish  and the City may use any or all other code enforcement   remedies provided under  local and State law  and this Code.   No provision  in this Code  can lower the tax rate set forth  in this  Section  or otherwise  reduce  the amount  of taxes  paid  hereunder  unless the provision  specifically  states that the reduction  applies.

 

 

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3.40.040           Remitting

 

Each operator shall, on or before the last day of the month following the close of each calendar quarter or at the close of any shorter reporting period which may be established by the City Manager, on forms provided by the City, report the total sales of the cannabis and marijuana business. At the time the return is filed, the full amount of the tax owed shall be remitted to the City. The City Manager may establish shorter reporting periods for any certificate holder if they deem it necessary in order to ensure collection of the tax and may require further information in the return. Returns and payments are due immediately upon cessation of business for any reason.

 

3.40.050           Records

 

It shall be the duty of every marijuana and cannabis business operator to keep and preserve, for period of three years, all records as may be necessary to determine the amount of such tax as he may have been liable for payment to the city, which records the City Manager, or a designated agent of the city, shall have the right to inspect and audit at all reasonable times.

 

3.40.060            Initial implementation

 

Upon approval by the voters the initial implementation of the tax will be effective February 1, 2017.  Medical Marijuana/Cannabis businesses will be taxed at a rate of 3% of gross sales.  Recreational Marijuana/Cannabis businesses will be taxed at a rate of 7% of gross sales.

 

3.40.070            City Council Authorization to Adjust Marijuana Rates

 

The  City Council  may, by resolution, implement the tax at a lower rate than the maximum for  marijuana and  may  establish  exemptions,  incentives,  or  other  reductions,  and   penalties and interest charges or assessments for failure  to pay the tax in timely   manner,  as otherwise  allowed   under  local and State law.   No action by the  Council  under this  Section  shall  prevent  it from  later  increasing  the  tax to the maximum stated level   or  removing  any  exemption, incentive,  or reduction,  and restoring  the maximum  tax specified  in this Chapter.

 

3.40.080            Payment of Tax Does Not Authorize Activity

 

The  payment  of the tax required  pursuant  to this  Chapter  shall  not be construed as authorizing  the conduct  or continuance   of any illegal  business  or of a legal business in an  illegal  manner.     Nothing  in this  Chapter   implies  or  authorizes   that  any  activity connected  with the distribution  or possession  of cannabis  is legal under state  law unless otherwise  authorized  and allowed  in strict  and full conformance   to the  provisions  of this Code,   including   without   limitation   the  provisions   of  Section   5.20 nothing  in  this Chapter  shall  be applied  or construed  as authorizing  the sale of marijuana.

 

3.40.090            Cannabis and Marijuana Tax Is Not a Sales Tax

 

The   Cannabis   and   Marijuana   Tax   provided   for  under  the  provisions   of  this Chapter  is not a Sales  or  Use Tax  and  shall  not  be calculated   or assessed   as such. The   Cannabis   and   Marijuana   Tax   shall   not be separately    identified   or otherwise specifically assessed  or charged  to any customer, member,  patient,  or caretaker.

 

3.40.100            Amendments and Administration

 

A.    This Chapter was submitted to the voters for approval.   Any amendment to Section  3.40 to increase  the Tax above the rate expressly  provided  in such Section shall  not become  effective  until such amendment   is approved  by the voters.   The voters expressly   authorize   the  City  Council  to  amend,   modify,  change,   or  revise  any  other provision  of this Chapter  as the City Council  deems  in the best interest  of the City.

 

B.    The City Manager or the City Manager's designee shall promulgate rules, regulations, and procedures to implement and administer this Chapter to ensure the efficient and timely collection of the tax imposed by this Chapter, including without limitation, formulation and implementation of penalties and interest to be assessed for failure to pay the tax as provided.

 

C.   

23AE2

The City Manager or the City Manager's designee shall annually audit the cannabis and marijuana taxes imposed by this Chapter to verify that tax revenues have been properly expended in accordance with the law.

 

D.    Pursuant to California Constitution Article XlllB, the appropriation limit for the City is increased to the maximum extent over the maximum period of time allowed under law consistent with the revenues generated by the cannabis and marijuana tax.

 

SECTION 2.  This Ordinance shall become effective upon adoption by a majority of the voters casting votes at the general municipal election on November 8, 2016.

 

PASSED AND ADOPTED  The foregoing Ordinance No. 228 was passed and adopted at a Regular meeting of the Point Arena City Council on the 26th day of July, 2016, by the following vote.  Motion by Councilmember Wasserman, Second by Councilmember Ignacio.

 

Ayes:    Wasserman, Ignacio, Koogle (3)

Noes: (0)

Absent: (0)                                           

Abstain: (0)      

 

s/Jim Koogle, Mayor

ATTEST:

 

s/Richard Shoemaker, City Manager/Clerk

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