File #: 2021-1445   
Type: Regular Calendar Item Status: Filed
File created: 12/14/2021 In control: Board of Supervisors
On agenda: 1/4/2022 Final action:
Title: Cannabis Tax Review
Department or Agency Name(s): Auditor-Controller-Treasurer-Tax Collector, County Administrator
Attachments: 1. Summary Report, 2. PowerPoint Presentation, 3. REVISED PowerPoint Presentation.pdf

To: Board of Supervisors

Department or Agency Name(s): Auditor-Controller-Treasurer-Tax Collector and County Administrator’s Office

Staff Name and Phone Number: Brooke Koop 707-565-2281 and M. Christina Rivera 707-565-2431

Vote Requirement: Majority

Supervisorial District(s): Countywide

 

Title:

Title

Cannabis Tax Review

End

 

Recommended Action:

Recommended action

Discuss Current Sonoma County Cannabis Tax and provide direction to staff

end

 

Executive Summary:

The Board of Supervisors and county staff have received requests from the legal Cannabis industry to revise the County’s Tax structure. Most recently, as a result of the industry-reported per pound price drop, and as a reaction to the state’s January 1, 2022 cultivation tax rate increase.

 

This report provides an overview of the cultivation tax structures in place for both the state and the county’s unincorporated area; identifies policies issued by neighboring municipalities and preliminary legislation discussion by Senator McGuire; and seeks specific staff direction on additional information needed, as well establishing next steps and execution timeline.

 

Discussion:

See attached presentation.

 

Strategic Plan:

Not applicable

 

Prior Board Actions:

Not applicable

 

Fiscal Summary

 Expenditures

FY 21-22 Adopted

FY22-23 Projected

FY 23-24 Projected

Budgeted Expenses

$0

 

 

Additional Appropriation Requested

 

 

 

Total Expenditures

$0

 

 

Funding Sources

 

 

 

General Fund/WA GF

 

 

 

State/Federal

 

 

 

Fees/Other

 

 

 

Use of Fund Balance

 

 

 

Contingencies

 

 

 

Total Sources

$0

 

 

 

Narrative Explanation of Fiscal Impacts:

Review of the topic with today’s item does not result in a quantifiable fiscal impact.

 

Staffing Impacts:

 

 

 

Position Title (Payroll Classification)

Monthly Salary Range (A-I Step)

Additions (Number)

Deletions (Number)

 

 

 

 

 

 

 

 

 

 

 

 

 

Narrative Explanation of Staffing Impacts (If Required):

Not applicable

 

Attachments:

Staff Presentation

 

Related Items “On File” with the Clerk of the Board:

None