Emeryville, California, Measure S, Marijuana Business Tax (November 2018)
| Measure S: Emeryville Marijuana Business Tax |
|---|
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| The basics |
| Election date: |
| November 6, 2018 |
| Status: |
 Approved
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| Topic: |
| Local marijuana tax |
| Related articles |
| Local marijuana tax on the ballot November 6, 2018 ballot measures in California Alameda County, California ballot measures Local business regulation on the ballot |
| See also |
| Emeryville, California |
A marijuana business tax measure was on the ballot for Emeryville voters in Alameda County, California, on November 6, 2018. It was approved.
| A yes vote was a vote in favor of enacting a marijuana business tax at a rate of up to 6 percent of gross receipts to fund general city purposes. |
| A no vote was a vote against enacting a marijuana business tax at a rate of up to 6 percent of gross receipts to fund general city purposes. |
Election results
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Emeryville Measure S |
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|---|---|---|---|---|
| Result | Votes | Percentage | ||
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|
3,841 | 84.34% | ||
| No | 713 | 15.66% | ||
-
- Results are officially certified.
- Source
Text of measure
Ballot question
The ballot question was as follows:[1]
| “ |
To protect essential municipal services, including repairing public facilities, reducing traffic congestion, and improving pedestrian and bicycle safety; and to support regulation of the cannabis industry, and preserve the City of Emeryville’s long-term financial stability, shall the ordinance to impose a business tax of up to 6% of gross receipts on all cannabis businesses within Emeryville, thereby generating an estimated $2,000,000 annually for unrestricted general revenue purposes, and which continues until repealed by the voters, be adopted?[2] |
” |
Impartial analysis
The following impartial analysis of the measure was prepared by the office of the Emeryville City Attorney:
| “ |
The Emeryville City Council unanimously adopted Resolution 18-113 placing Measure S on the ballot. If adopted by a majority of the voters, Measure S would add Section 3-1.1.29, “Cannabis Businesses,” to Chapter 1 of Title 3 of the Emeryville Municipal Code establishing a new cannabis business license tax for cannabis businesses. “Cannabis Business” is defined in Chapter 25 of Title 5 of the Emeryville Municipal Code. Cannabis businesses currently pay 0.10% of annual gross receipts, or $25, whichever is greater. If approved, the proposed measure would impose a tax on the privilege of conducting a cannabis business within the City of Emeryville of up to 6% of annual gross receipts on all cannabis businesses. The City Council would adopt the effective tax rate by separate resolution. The City Council may raise or lower the tax rate from time to time by resolution; however the tax rate may not exceed 6% unless authorized by another vote of the electorate. The measure also authorizes the City Council to set different tax rates for different types of cannabis businesses, subject to the 6% cap. The tax would apply to all for-profit and non-profit businesses involved in commercial cannabis activities within the City, including delivering, dispensing, distributing, processing, manufacturing, selling, or testing adult-use or medicinal cannabis, as well as adult-use or medicinal cannabis-derived products. The tax is only on commercial cannabis businesses, and is not a sales tax imposed on individuals purchasing adult-use or medical cannabis. The tax would not be imposed on persons engaged only in personal cultivation for personal consumption in accordance with current State law. The proposed measure is a general tax, and therefore the revenues generated would be placed in the City’s general fund and may be used for unrestricted governmental purposes. The measure is estimated to generate approximately $2,000,000 annually. The tax would remain in effect until repealed by the voters. As a general tax, the California Constitution requires the proposed measure to be adopted by a majority vote (greater than 50%) of the electorate. A “Yes” vote would approve the cannabis business license tax on cannabis businesses. A “No” vote would reject the cannabis business license tax.[2] |
” |
| —Emeryville City Attorney[3] | ||
Full text
The full text of the measure is available here.
Path to the ballot
This measure was put on the ballot through a unanimous vote of the Emeryville City Council on July 24, 2018.[3]
See also
External links
Footnotes
- ↑ Alameda County, "Election Information," accessed September 5, 2018
- ↑ 2.0 2.1 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source.
- ↑ 3.0 3.1 Alameda County, "Measure S Text," accessed September 6, 2018
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