Santa Cruz County Marijuana Tax, Measure K (November 2014)
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A Santa Cruz County Marijuana Tax, Measure K ballot question was on the November 4, 2014 election ballot for voters in Santa Cruz County, California. It was approved.
Measure K authorized the county to impose a 7 percent tax on all gross receipts of marijuana businesses in the unincorporated areas of the county. Measure K also authorized the county to increase this tax to up to 10 percent.[1]
The county auditor estimated that, at the initial rate of 7 percent, this tax would generate about $900,000 per year in revenue for the county. This revenue was designed to go into the county's general fund to be used for any governmental purpose in the county.[1]
Election results
| Santa Cruz County Measure K | ||||
|---|---|---|---|---|
| Result | Votes | Percentage | ||
 Yes | 54,928 | 77.54% | ||
| No | 15,912 | 22.46% | ||
Election results via: Santa Cruz County Elections Office
Text of measure
Ballot question
The question on the ballot:[1]
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To protect the quality of life in Santa Cruz County and to fund essential county services such as police, fire, emergency response, health services, youth and senior programs, job creation, housing, environmental protection, and animal shelter programs; shall an ordinance be adopted to impose a tax of no more than 10% (7% when enacted) on gross receipts of cannabis (medical marijuana) businesses in the unincorporated county, subject to audits, with all funds staying local?[2] |
” |
Impartial analysis
The following impartial analysis was prepared for this measure:[1]
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If this measure is approved by a majority of those voting on it, an ordinance will be added to the Santa Cruz County Code authorizing the County of Santa Cruz ("County") to impose a tax on the gross receipts of cannabis (marijuana) businesses operating within the unincorporated area of the County. The tax and the reporting requirements imposed by the ordinance apply to the covered businesses, not to persons who purchase or acquire cannabis from those businesses. The purpose of the tax is to raise revenue for general governmental purposes, not for regulatory purposes. If enacted, the cannabis businesses are required to submit to the County Auditor-Controller-Treasurer-Tax Collector monthly statements of their gross receipts, and pay a resulting tax. Definitions of "cannabis business" and "gross receipts" are set out in the ordinance, the full text of which is printed elsewhere in the ballot pamphlet. The rate of the tax at effective date of the ordinance would be seven percent (7%) of gross receipts, and it authorizes the Board of Supervisors to set a maximum tax rate up to ten percent (10%) of gross receipts. Payment of the cannabis business tax would not authorize the conduct of any illegal or unlawful business. All revenues from this tax will be deposited into the County's general fund and may be used for County governmental services including but not limited to police, fire, emergency response, street maintenance and pothole repair, health services, parks, libraries, youth and senior programs, animal programs, economic development and job creation, and affordable housing. The County Auditor-Controller-Treasurer-Tax Collector would determine whether the penalties specified by the ordinance for delinquent tax should be imposed, and whether exemptions apply or refunds are owing. Audits may be conducted to determine whether additional tax is owed. Aside from monetary penalties for failure to pay the tax on time, the ordinance declares that violation of its provisions constitutes a misdemeanor. This tax measure is placed on the ballot by resolution of the County Board of Supervisors. A "yes" vote is to approve imposition of the cannabis business tax. A "no" vote is against imposition of the cannabis business tax.[2] |
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| —Santa Cruz County Counsel[1] | ||
See also
- Local marijuana tax on the ballot
- Santa Cruz County, California ballot measures
- November 4, 2014 ballot measures in California
External links
Footnotes
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