To: Board of Supervisors
From: Planning and Building Department
Agenda Section: Time Certain Matter
Vote Requirement: Majority
SUBJECT:
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1:30 PM - Reconsideration Of Board of Supervisors Oct. 24, 2023, Direction Relative to Payment of Measure S Taxes
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RECOMMENDATION(S):
Recommendation
That the Board of Supervisors:
1. Direct that those who have paid at least 50% of their tax obligation or spent at an amount equal to their tax obligation in condition compliance be granted a 6-month extension to pay their full tax obligation until Sept. 31, 2025; and
2. Direct that a discussion of the future of Measure S be agendized for a future Board Meeting; and
3. Direct staff to develop a program to either recapture owed taxes and to provide accountability for lack of payment.
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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:
Executive Summary
This request is being brought forward to allow the Board of Supervisors to consider 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. This report lays out the background and provides the Board with options to consider. The California cannabis marketplace has been difficult for farmers in Humbold county, and yet the majority of permit holders have paid their Measure S tax obligations. Approximately 24% of active cultivators are in a payment plan and owe Measure S taxes. The decision before the Board of Supervisors is whether to stay the course set in place 18 months ago, or to change course for 394 permit holders who owe Measure S taxes. Staff recommends the Board give consideration to those who have paid off more than 50% of their tax obligation or have condition compliance expenses exceeding the Measure S tax obligation...
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