Lake County, California, Measure K, Marijuana Business Tax (November 2018)
| Measure K: Lake County 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 Lake County, California ballot measures Local business tax on the ballot |
| See also |
| Lake County, California |
A marijuana business tax was on the ballot for voters in Lake County, California, on November 6, 2018. It was approved.
| A yes vote was a vote in favor of authorizing the county to enact a marijuana business tax at the rates of $1.00 per square foot for nurseries and cultivators and between 2.5 percent and 4 percent for other businesses. |
| A no vote was a vote against authorizing the county to enact a marijuana business tax at the rates of $1.00 per square foot for nurseries and cultivators and between 2.5 percent and 4 percent for other businesses. |
Election results
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Lake County, California, Measure K, Marijuana Business Tax (November 2018) |
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| Result | Votes | Percentage | ||
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10,471 | 68.55% | ||
| No | 4,805 | 31.45% | ||
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- Results are officially certified.
- Source
Text of measure
Ballot question
The ballot question was as follows:[1]
| “ |
Shall Article VII be added to Chapter 18 of the Lake County Code imposing a Cannabis Business Tax in the unincorporated areas of the County, which, as of January 1, 2021, will impose an annual tax of $1.00 per square foot for nursery cultivation, 4% of gross receipts on a cannabis dispensary, micro-business, or delivery business, and 2.5% of gross receipts on a cannabis manufacturing, processing, transportation, distribution or other type of cannabis business?[2] |
” |
Impartial analysis
The following impartial analysis of the measure was prepared by the office of the Lake County Counsel:
| “ |
Measure "K", placed on the ballot by the County of Lake (the "County"), seeks voter approval of the Lake County Cannabis Business Tax Ordinance, adding Article VII to Chapter 18 of the Lake County Code. The tax imposed by this ordinance applies to all medical and nonmedical commercial cannabis businesses. The Cannabis Business Tax is a general tax enacted solely for general governmental purposes. The proposed measure would impose a tax on commercial cannabis businesses as follows: For cultivation at a nursery, an annual tax of one dollar ($1) per square foot of any cultivation site at any nursery. For persons engaged in the operation of a testing laboratory, an annual tax of zero percent (0%) of gross receipts. For every person who engages in the retail sales of cannabis as a dispensary, micro-business, or delivery business, an annual tax four percent (4%) of gross receipts. For every person who engages in a cannabis manufacturing, processing, transportation, distribution or any other type of cannabis business not specifically described above, but referenced in the Cannabis Business Tax Ordinance, an annual tax of two and one-half percent (2.5%) of gross receipts. It is noted in the Cannabis Business Tax Ordinance that cultivation is included therein only to the extent it addresses cultivation at a nursery, cultivation having been separately addressed in Lake County Ordinance Number 3047. In addition to establishing tax rates, Measure K would adopt certain related regulatory provisions as part of the addition of Article VII to Chapter 18 of the Lake County Code. These include definitions, requirements for the reporting and remission of the tax, penalties and interest for late payment, credits and refunds, and an appeal procedure for cannabis businesses regarding their tax assessments. A "Yes" vote on this measure would authorize the County to impose a Cannabis Business Tax in the unincorporated areas of the County. A "No" vote on this measure would prevent the County from imposing this tax.[2] |
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| —Lake County Counsel[1] | ||
Full text
The full text of the measure is available here.
Path to the ballot
This measure was put on the ballot through a vote of the governing officials of Lake County, California.
See also
External links
Footnotes
- ↑ 1.0 1.1 Lake County, "Voter's Pamphlet," accessed September 18, 2018
- ↑ 2.0 2.1 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source.
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