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Nevada County, California, Measure G, Marijuana Tax (November 2018)
| Measure G: Nevada County Marijuana Tax |
|---|
|
| 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 Nevada County, California ballot measures County tax on the ballot |
| See also |
| Nevada County, California |
A marijuana tax was on the ballot for voters in Nevada County, California, on November 6, 2018. It was approved.
| A yes vote was a vote in favor of authorizing the county to enact taxes of $10 per square foot or $8 per ounce for marijuana cultivation businesses and/or up to 10 percent of gross receipts for all marijuana businesses in unincorporated Nevada County. |
| A no vote was a vote against authorizing the county to enact taxes on marijuana businesses. |
Election results
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Nevada County, California, Measure G, Marijuana Tax (November 2018) |
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|---|---|---|---|---|
| Result | Votes | Percentage | ||
|
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38,748 | 75.39% | ||
| No | 12,650 | 24.61% | ||
Text of measure
Ballot question
The ballot question was as follows:[1]
| “ |
To maintain improve essential services including public safety, crime prevention/ investigation, environmental regulations enforcement, neighborhood protection, and other County services, shall the measure establishing cannabis business tax rates not to exceed $10 per square-foot or $8 per ounce on cultivation and/or up to 10% of gross receipts for all cannabis businesses in unincorporated Nevada County, generating an estimated $1.5-3,000,000 annually, unless/until repealed, with financial audits, no money for the state, be adopted? [2] |
” |
Impartial analysis
The following impartial analysis of the measure was prepared by the office of the Nevada County Counsel:
| “ |
Measure G was placed on the ballot by unanimous vote of the Nevada County Board of Supervisors (“Board”). Measure G creates a commercial cannabis business tax in unincorporated areas of the County beginning January 1, 2019. Measure G does not legalize or otherwise permit cannabis businesses in Nevada County. Measure G imposes a tax on cannabis-related business activity, including but not limited to cultivating, transporting, distributing, manufacturing, processing, storing, packaging, delivering, testing, dispensing, and selling cannabis, cannabis products or ancillary products. The tax would not apply to personal or non-remunerative cultivation (as defined in Measure G) if no consideration is provided. Measure G imposes an initial tax on all cannabis businesses equal to 2.5% of gross receipts per fiscal year. Cannabis cultivation businesses would pay the following minimum amounts per year:
All other cannabis businesses would pay a minimum of $2500 per fiscal year. Beginning July 1, 2021, the Board may increase the initial tax rate incrementally, not to exceed the maximum tax rates contained in Measure G. Such increases in the tax rate are not automatic and may only be implemented if approved by ordinance at a regular Board meeting. Measure G also includes an automatic adjustment of the tax rate based on an annual Consumer Price Index. Beginning July 1, 2021, the Board could also change the rate and method of taxation for cannabis cultivation businesses to a tax based on square footage of cultivation area or gross weight of cannabis product transferred to another cannabis business. The tax would continue indefinitely unless repealed by the Board or County voters. Further details on the proposed tax are contained in the full text of Measure G. Measure G authorizes the Nevada County Treasurer-Tax Collector to administer the tax and includes provisions for collection and enforcement, including delinquencies, penalties, and appeals. Cannabis businesses would be subject to audit and required to comply with other general tax requirements of the County. Measure G authorizes the Board to amend Measure G, including but not limited to changing the rate or method of the tax, or interpreting/clarifying the methodology or definitions, so long as the amendments will not exceed the maximum tax rates contained in Measure G or tax activities that were not previously subject to the tax. The tax would be a general tax as defined in the California Constitution. Tax revenues would be placed in the County’s General Fund and used for general County purposes. The tax will be imposed only if Measure G is approved by a simple majority of the voters voting on the Measure and if the Board of Supervisors adopts the tax ordinance after the election. If Measure G is not approved by a majority of those voting on the Measure, the County cannot impose the tax.[2] |
” |
| —Nevada County Counsel[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 vote of the governing officials of Nevada County, California.
See also
External links
Footnotes
- ↑ Nevada County, California, "Resolution No. 18-362," July 18, 2018
- ↑ 2.0 2.1 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source.
- ↑ Nevada County, California, "County Voter Information Guide," accessed October 17, 2018
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