When I first heard of this Measure I wondered where the county could find legal justification to impose a tax on grass, and so when I got the voter’s guide I went straight to the impartial analysis and sure enough there’s a Business and Professions Code number 19348 which says counties can impose a marijuana tax.
(a) (1) A county may impose a tax on the privilege of cultivating, dispensing, producing, processing, preparing, storing, providing, donating, selling, or distributing medical cannabis or medical cannabis products by a licensee operating pursuant to this chapter.
And for good measure there’s also Revenue and Taxation Code section7284 which says that the county can require license and regulate any lawful business within its jurisdiction and impose a “license tax” accordingly.
But it can’t be measured/calculated by income or gross receipts of the business. Income tax is left to the state and federal governments. So it’s based on the square footage of the cultivation area. One dollar per square foot of outside cultivation. Two dollars for each square foot of mixed light cultivation. Three dollars for strictly indoor.
The money will go into the general fund for general use rather than earmarks, which for some reason doesn’t make Kent Sawatzky happy so he submitted the opposition in the Voter’s Guide. Yes, it can be used for raises, retirement, or whatever. It can also be used for roads. And paperclips.
We need the revenue. It’s an industry which weighs heavy on public resources and infrastructure.
Works for me.