To: Board of Supervisors
From: County Administrative Office
Agenda Section: Departmental
SUBJECT:
title
Approval of Amended Administrative Regulations Regarding Collection of the Humboldt County Commercial Marijuana Cultivation Tax and Consideration of Potential Tax Incentives for Solar and Clean Renewable Energy, Road Improvements and Small Cultivators
end
RECOMMENDATION(S):
Recommendation
That the Board of Supervisors:
1. Approve the amended administrative regulations regarding collection of the Humboldt County Commercial Marijuana Cultivation Tax; and
2. Direct staff to return to the Board with appropriate documentation to implement recommended tax incentives for solar and clean renewable energy, road improvements and small cultivators.
Body
SOURCE OF FUNDING:
General Fund
DISCUSSION:
On March 26, 2019, the Board directed staff to make the following changes related to the Humboldt County Commercial Marijuana Cultivation Tax:
1. Modify the billing cycle so bills are sent out in January and due on March 15 and October 15, to be paid in two (2) installments;
2. Update necessary regulations to ensure the tax effective date is when plants are on-site;
3. Update necessary regulations to ensure flexibility is given to the Planning & Building Department to determine the requests for reduction of square footage applied to permits issued under both the Commercial Medical Marijuana Land Use Ordinance (CMMLUO, or Ordinance 1.0) and the Commercial Cannabis Land Use Ordinance (CCLUO, or Ordinance 2.0); and
4. Bring back to the Board recommendations on tax incentives for water storage, solar and clean renewable energy.
Staff has taken, or will take, the following actions in response to the Board's direction:
Board Directive No. 1 - Modified Billing Cycle:
The amended administrative regulations currently before the Board effectuate recommendation No. 1 above. Per Section V of the attached administrative regulations, the Treasurer-Tax Collector sh...
Click here for full text