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File #: 25-1367    Version: 1 Name:
Type: Informational Report Status: Passed
File created: 11/13/2025 In control: Planning and Building
On agenda: 12/9/2025 Final action: 12/9/2025
Title: Informational Report on the Process for Suspending and Revoking Cannabis Permits When the Permit is Associated with Delinquent Measure S Excise Taxes
Strategic Framework: 2000 – A DIVERSE, EQUITABLE & ROBUST ECONOMY, 2001 – Promote strong economic resiliency and growth
Attachments: 1. Staff Report, 2. 1. 23-1374 BOS Action and Staff report.pdf, 3. 2. 25-368 BOS Action and Staff report 3.25.25.pdf, 4. 3. Letter DRAFT Notification of Suspension and Intent to Revoke.pdf, 5. 4. Public Comment re_ Measure s tax.pdf, 6. Public Comment I.1
Previous Action/Referral: 25-368, 23-1374

To: Board of Supervisors

From: Planning and Building Department

Agenda Section: Departmental

Vote Requirement: Majority

SUBJECT:
title
Informational Report on the Process for Suspending and Revoking Cannabis Permits When the Permit is Associated with Delinquent Measure S Excise Taxes
end

RECOMMENDATION(S):
Recommendation
That the Board of Supervisors:
1. Receive the staff report and provide direction to staff as necessary.

Body
STRATEGIC PLAN:
This action supports the following areas of your Board's Strategic Plan.

Area of Focus: A Diverse, Equitable & Robust Economy
Strategic Plan Category: 2001 - Promote strong economic resiliency and growth

DISCUSSION:
This report provides the Board of Supervisors with information on how the Planning and Building Department will address cannabis permit holders who are delinquent in Measure S tax payments as of the Dec. 31, 2025, deadline. The Board of Supervisors action is to receive this report, unless a different approach is desired. If a different approach is desired, please provide that direction.

Background:
On Oct. 24, 2023, your Board approved a plan requiring cannabis permit holders to pay the costs associated with processing and inspecting their permits and to enter into an agreement with the Treasurer Tax Collector for Measure S taxes by March 31, 2024. The payment agreement
would allow the permit holders to repay the Measure S taxes by March 31, 2025 (File ID 23-1374, Attachment 1).

On March 25, 2025, your Board considered whether to enforce the previously established deadlines related to payment of Measure S taxes, or to allow some flexibility in the payment of these taxes. Your Board granted farmers the ability to enter a payment plan if they had not previously, and provided a time extension to Dec. 31, 2025, to pay their tax bills.

Discussion:
The previous direction by your Board is that all Measure S taxes must be paid in full by the deadline of Dec. 31, 2025. The Planning & Buildin...

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