Everything you need to know about ranked-choice voting in one spot. Click to learn more!

Brisbane, California, Measure E, Marijuana Business Tax (November 2019)

From Ballotpedia
Jump to: navigation, search
Local ballot measure elections in 2019
Measure E: Brisbane Marijuana Business Tax
LocalBallotMeasures Final.png
The basics
Election date:
November 5, 2019
Status:
Approveda Approved
Topic:
Local marijuana tax
Related articles
Local marijuana tax on the ballot
November 5, 2019 ballot measures in California
San Mateo County, California ballot measures
City tax on the ballot
See also
Brisbane, California

A marijuana business tax measure was on the ballot for Brisbane voters in San Mateo County, California, on November 5, 2019. It was approved.

A yes vote was a vote in favor of authorizing the city to impose a marijuana business tax of up to 6% of gross receipts, with actual rates set by the city council depending on the type of business, to fund general city services.
A no vote was a vote against authorizing the city to impose a marijuana business tax of up to 6%.

Election results

Brisbane Measure E

Result Votes Percentage

Approved Yes

832 81.57%
No 188 18.43%
Results are officially certified.
Source


Text of measure

Ballot question

The ballot question was as follows:[1]

To pay for general municipal expenses, shall the City establish a business license tax on cannabis businesses in the City in the amount of up to six percent (6%) of the gross receipts of such businesses?[2]

Impartial analysis

The following impartial analysis of the measure was prepared by the office of the Brisbane City Attorney:

In the last few years, the California Legislature and the voters of the State of California have passed legislation legalizing adult, non-medicinal use of cannabis and creating a state licensing framework and regulatory scheme for medicinal and non-medicinal cannabis. Taken together, these laws allow local regulation of cannabis businesses and the Brisbane City Council recently adopted an ordinance to authorize and regulate a limited number of cannabis testing laboratories, medical cannabis infused, product manufacturers, and medical cannabis delivery businesses within the City.

These laws also permit a local agency to impose a business license tax (an excise tax) on such businesses. After public input and discussion, the Brisbane City Council has placed this ballot measure before the Brisbane voters that would impose such a tax on these businesses. The tax would be calculated based on the percentage of the gross receipts, depending on the type of cannabis business: retail cannabis businesses, including delivery businesses, would be taxed up to 5% of their gross receipts; manufacturing; up to 4% distribution and testing, up to 2%, and for other, currently unspecified cannabis businesses, up to 6%. The ballot measure would authorize the City Council to impose the exact rate for each business but not in excess of the percentage that the voters approve.

Each cannabis business would be required to register with the City and obtain a Certificate of Registration, then to submit a tax return for every calendar quarter and pay the taxes owing at that time. The Finance Department would be authorized to audit the records of any cannabis business in the City. Businesses will be subject to penalities and interest on delinquent payments. As legal cannabis businesses are new to Brisbane, the City anticipates that it may take some time for the revenues from the cannabis business license tax to reach their potential of approximately $300,000 annually.

Because this tax is for general municipal purposes, under Proposition 218, adopted by the voters in 1996, the proposed tax is subject to approval by a majority of the voters voting on the proposed increase at a regularly scheduled election at which members of the Brisbane City Council are elected. The next regularly scheduled election for Council members is November 5, 2019.

A "yes" vote is a vote in favor of allowing the City to impose a tax on the gross receipts of cannabis businesses as described above.

A "no" vote is a vote against allowing the City to impose a tax on the gross receipts of cannabis businesses as described above.

[2]

—Brisbane City Attorney[3]

Full text

The full text of the measure is available here.

Path to the ballot

See also: Laws governing local ballot measures in California

This measure was put on the ballot through a vote of the Brisbane City Council.

See also

External links

Footnotes