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Redding, California, Measure C, Marijuana Business Tax (November 2018)
| Measure C: Redding 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 Shasta County, California ballot measures City tax on the ballot |
| See also |
| Redding, California |
A marijuana business tax was on the ballot for Redding voters in Shasta County, California, on November 6, 2018. It was approved.
| A yes vote was a vote in favor of authorizing the levy of a tax on marijuana businesses at the rate of up to $25 per square foot of cultivation area and up to 10 percent of gross receipts for marijuana retailers and other businesses. |
| A no vote was a vote against authorizing the levy of a tax on marijuana businesses at the rate of up to $25 per square foot of cultivation area and up to 10 percent of gross receipts for marijuana retailers and other businesses. |
Election results
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Redding, California, Measure C, Marijuana Business Tax (November 2018) |
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| Result | Votes | Percentage | ||
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24,995 | 74.07% | ||
| No | 8,750 | 25.93% | ||
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- Results are officially certified.
Text of measure
Ballot question
The ballot question was as follows:[1]
| “ |
Shall the City of Redding adopt a business tax on cannabis cultivation businesses up to $25 per square foot of cultivation area and on cannabis manufacturing, processing, laboratory testing, delivery, storage, distribution, and retail sale up to 10% of gross receipts, to enhance and maintain vital public safety services, reduce crime, and protect other general services with all funds to be spent for unrestricted general revenue purposes, generating approximately $750,000 annually?[2] |
” |
Impartial analysis
The following impartial analysis of the measure was prepared by the office of the Redding City Attorney:
| “ |
Voter approval of this measure would add Chapter 4.10 to the Redding Municipal Code to establish an Ordinance to impose a business tax on cannabis (marijuana) businesses operating in the City of Redding. The Ordinance will not go into effect unless a majority of those voting on the measure vote “yes.” The proposed cannabis business tax would establish an excise on the following types of cannabis businesses in Redding: commercial cannabis cultivation businesses (including nurseries) and cannabis manufacturing, processing, laboratory testing, delivery, storage, distribution, and retail sale (including dispensaries). The cannabis business tax will apply only to persons engaging in business as a cannabis business. The Ordinance does not impose any sales or use taxes directly on cannabis users or consumers. The excise tax does not apply to the use of cannabis or the cultivation of cannabis for personal use as authorized by State law. For commercial cultivation, the annual tax rate cannot exceed $25 per square foot of cannabis cultivation area (adjusted annually by the CPI). For cannabis manufacturing, processing, laboratory testing, delivery, storage, distribution, and retail sale, the annual tax rate cannot exceed ten percent (10%) of annual gross receipts. The Ordinance allows the City Council to adjust the rates annually so long as they do not exceed the maximum rates stated in the Ordinance. Initial rates will be $3 per square foot of cannabis cultivation area for cultivators, three percent (3%) of gross receipts for manufacturing, processing, laboratory testing, storage, and distribution, and five percent (5%) of gross receipts for retail sales. The initial rates are for one year. The Ordinance requires all persons engaging in a cannabis business in the City to register with the City Director of Finance or designee for purposes of tax collection and includes procedures for tax reporting, remittance, enforcement, and appeals. The measure, which was placed on the ballot by the Redding City Council, proposes a general tax from which the revenue would be placed in the City’s general fund and may be used for any City purpose. If the measure is approved, the cannabis business tax will be effective ten days after the City Council certifies the results of the election and will continue in effect until repealed by the voters. The amount of revenue to be generated by the tax is estimated at $750,000. A “yes” vote is a vote in favor of authorizing the cannabis business tax. A “no” vote is a vote against authorizing the cannabis business tax.[2] |
” |
| —Redding City Attorney[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 Redding, California.
See also
External links
Footnotes
- ↑ 1.0 1.1 Shasta County, California, "Local Ballot Measure: C," accessed October 19, 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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