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HomeMy WebLinkAbout _ 9.2(b)--Resolution Increasing Business Tax on Cannabis Businesses � � �' � � � � � � ' � �' � � ' � ` CITY OF REDDING REPORT TO THE CITY COUNCIL MEETING DATE: March 4,2025 FROM: Steve Bade, Assistant City ITEIVI NO. 9.2(b) Manager ***APPROVED BY*** sbade@cityofredding.org �t�v� � �,� s . �r 2,f2712C?°?� btippin@cityofredding.org SUBJECT: 9.2(b)--Consider Resolution Increasing business tax on cannabis businesses in the Cit of Reddin . Recommendation Authorize and approve the following: (1) Adopt Resolution to increase the existing business tax rates on cannabis businesses beginning on July 1, 2025, as follows: (a) Cultivation Rate from $3 per square foot to $10 per square foot of cannabis cultivation area; (b) Manufacturing, Processing, Laboratory Testing, Storage, and Distribution Rate from three percent to four percent of gross receipts; and (c) Retailer's Initial Rate from five percent to seven percent of gross receipts. Fiscal Impact As projected for Fiscal Year 2025-26, the proposed business tax increases could generate between $700,000 and$1.3 million of funding for essential City services. Alte�native Action City Council (Council) could decline to adopt the proposed resolution. Or, Council could increase or decrease the proposed cannabis tax rates pursuant to Redding Municipal Code (RMC) 4.10. Background/Analysis On November 6, 2018, the electorate voted ta approve a business tax on cannabis businesses within the City of Redding. The City Clerk certified the results of the election on December 4, 2018, and adopted Ordinance No. 2597. The tax on cannabis businesses went into effect on that date. RMC 4.10.050 authorizes cannabis business taxes to be imposed by resolution. That section Report to Redding City Council February 27,2025 Re: 9.2(b)--Resolution Increasing Business Tax on Cannabis Businesses Page 2 further states that, when such taxes are imposed, they shall remain at the established tax rates for a minimum period of one year. This is intended to provide the taxed cannabis businesses some certainty and to avoid frequent (i.e., quarterly,monthly)variations in the tax rates. In February 2020, the cannabis business tax rates set forth in Resolution No. 2018-071, were restated and extended indefinitely until such time as further modified by the City Council of the City of Redding and are as follows: a. Cultivation Initial Rate: $3.00 per square foot of cannabis cultivation area. b. Manufacturing, Processing, Laboratory Testing, Storage, and Distribution Initial Rate: three percent of gross receipts. c. Retailer's Initial Rate: five percent of gross receipts. Sales to persons with a state issued medical identification card, issued for medical purposes, shall be excluded from the calculation of gross receipts for the purpose of the cannabis business tax. State issued medical identification card means a document issued by the State Department of Public Health that identifies a person authorized to engage in the medical use of cannabis and the person's designated primary caregiver, if any, in accordance with Section 11362.71 of the Health and Safety Code. By ensuring that cannabis businesses contribute reasonably and fairly to paying for the costs associated with allowing this industry to operate while allowing the City to continue to maintain stable funding for essential City services and eontinued quality of life, staff recommends increasing the cannabis tax rates. Envi�onmental Review This item is not a project as defined under the California Environmental Quality Act, and no further action is required. Council P�^io�ity/City ManageN Goals • Communication and Transparency — "Improve the quality of communication with the public and City employees to enhance knowledge and increase transparency to improve public trust." Attachments ^Resolution Previous Staff Report - June 19, 2018, Item 9.14(a) - P1ace Cannabis Business Tax on the Election Ballot Reso 2018-071 - Cannabis Business General Tax Previous Staff Report - February 4, 2020, Item 4.14(b) - Resolution ta Cantinue Cannabis Business Tax RESOLUTION NO. 2025- A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF REDDING INCREASING BUSINESS TAXES ON CANNABIS BUSINESSES PURSUANT TO CHAPTER 4.10 OF THE REDDING MUNCIPAL CODE WHEREAS, on June 19, 2018, the City Council of the City of Redding adopted Resolution No. 2018-071 which established November 6, 2018, as the date for a general election on a proposed ballot measure seeking voter approval of a general tax on cannabis businesses operating in the City of Redding; and WHEREAS, the tax on cannabis businesses was approved by the registered voters of the City of Redding at the general election held on November 6,2018,and the results of election were certified by the City Clerk on December 4, 2018; and WT-IEREAS,the excise tax was codified as Ordinance No. 2597 and published as Chapter 4.10 of the Redding Municipal Code ("RMC"); and WHEREAS,RMC 4.10.050 establishes maximum excise tax rates for all cannabis businesses and permits the City Council of the City of Redding to establish tax rates that do not exceed the established maximum rates; and WHEREAS, pursuant to RMC 4.10.050, the City Council may, by resolution, also decrease or increase any such tax rate from time to time,provided that the tax rate shall not,at any time,exceed the maximum tax rate established in Subsection (B)(1). NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF REDDING RESOLVES AS FOLLOWS: 1. The cannabis business tax rates set forth in Resolution No. 2018-071 are hereby increased and extended indefinitely until such time as further modified by the City Council of the City of Redding as follows: a. Cultivafion Tnitial Rate: $10.00 per square foot of cannabis cultivation area. b. Manufacturing, Processing, Laboratory Tesfing, Storage, and Distribution Initial Rate: Four percent (4%) of gross receipts. c. Retailer's Initial Rate: Seven percent(7%)of gross receipts. Sales to persons with a state issued medical identification card, issued for medical purposes, shall be excluded from the calculation of gross receipts for the pu�rpose of the cannabis business tax. State issued medical identification card means a document issued by the State Department of Public Health that identifies a person authorized to engage in the medical use of cannabis and the person's designated primary caregiver, if any, in accordance with Section 11362.71 of the Health and Safety Code. 2. This Resolution shall take effect on Ju1y l, 2025. I HEREBY CERTIFY that the foregoing resolution was introduced and adopted at a regular meeting of the Redding City Council on the 4th day of 1Vlarch, 2025 by the following vote: AYES: COUNCIL MEMBERS: NOES: COUNCIL 1VIEIVIBERS: ABSENT: COUNCIL MEMBERS: ABSTAIN: COUNCIL MEMBERS: JACK 1VIUNNS, Mayor ATTEST: APPROVED AS TO FORM: SHARLENE TIPTON, City Clerk CHRISTIAN M. CURTIS, City Attorney ��n� ; � ��� �����" CITY OF REDDING � ��� ��� , � REPORT TO THE CITY COUNCIL MEETING DATE: June l 9,2018 FROM: Barry DeWalt, City Attorney ITEIVI NO. 9.14(a) [T-O 10/M-020/F-205-600] ***APPROVED BY*** � � r ,.x �,tr,,,�� �tt� � 4 if����� �s:�ist� t t'i Att<�r��e� C,r1�!?(}1� v ��p��.(`i a�a� � �,1�}''(�l, bdewalt@cityofredding.org btippin@cityofredding.org SUBJECT: 9.14(a)--Place General Tax Measure for Cannabis Businesses on General Election Ballot Recommendation Adopt Resolution to: (1) Place a general tax measure on the ballot of the November 6, 2018, General Election, passable by a simple majority, for a general business tax on cannabis businesses operating in the City of Redding which would tax cannabis cultivation businesses up to $25 per square foot of cultivation area (annually adjusted by CPI) and on cannabis manufacturing, processing, laboratory testing, delivery, storage, distribution, and retail sale up to 10 percent of gross receipts with all funds to be spent for unrestricted general revenue purposes and subject to annual audits; (2) Approve the proposed Ordinance and its submission to the voters of the City of Redding at the November 6, 2018, General Election and establish policies and proced�ures in connection with such an election; (3) Appoint no more than two City Council (Council) Members to write the ballot arguments, either for or against, should the Council wish to do so; and (4) Request the services of the Registrar of Voters in cond�ucting said election. Fiscal Impact It is estimated that the cannabis business tax would generate approximately $'750,000 in revenue per year. The proposed Ordinance imposes a tax on commercial cannabis cultivation at an annual rate established by City Council Resolution that shall not exceed $25 per square foot. The tax imposed shall not be implemented unless and until the City Council acts by Resolution to do so, and the tax rate shall be set for a minimum term of one year. The proposed Resolution sets the initial rate for commercial cannabis cultivation at $3 per square foot of cannabis cultivation area. Report to Redding City Council June 14,Z018 Re: 9.14(a)--Place General Tax Measure for Cannabis Businesses on General Election Ba1lotPage 2 The proposed Ordinance imposes a tax on manufacturers, processors, laboratory testers, storers, distributors, and retailers of commercial cannabis at an annual tax rate established by City Council Resolution which rate shall not exceed ten percent of annual gross receipts for a minimum one-year term. The proposed Resolution establishes the initial tax rate at three percent of gross receipts for manufacturers, processors, laboratory testers, storers, and distributors and at five percent of gross receipts for retailers. There are costs associated with placing the measure on the ballot that must be paid to the Shasta County Clerk/Registrar of Voters. Staff estimates that the cost to place this general tax measure on the November 6, 2018,ballot will be approximately $30,000. Alterna2ive Action The City Council could choose to not adopt any Resolution resulting in no local mechanism for taxing commercial cannabis. BackgNound/Analysis On November 8, 2016, California voters enacted Proposition 64 to legalize adult recreational use of cannabis and to allow businesses that support such cannabis use to operate legally, subject to regulations imposed by state and local public entities. The State of California Governor's Office then proposed a series of amendments to the state's regulatory structure during the budget process, known as "SB 94," "the Governor's Trailer Bil1," now known as the Medical and Adult Use Cannabis Regulation and Safety Act or "MAUCRSA." Since that time, more than fifty other California jurisdictions —typically in collaboration with cannabis businesses—have enacted local measures to impose a general tax on cannabis business for the privilege of operating within the local jurisdiction. Such taxes are imposed on cannabis businesses, and not directly on cannabis users or consumers. The City of Redding presently has no local cannabis industry business tax and adopting such a tax measure in the City of R e d d i n g will benefit residents of the City by ensuring that cannabis businesses contribute reasonably and fairly to paying for the costs associated with allowing this emerging industry to operate while allowing the City to continue to maintain stable funding for essential City services and continued quality of life. City staff recognizes the volatility of the newly-legalized cannabis market and, therefore, recommends the following limited initial tax rates to balance the financial needs of the City and the desire of the City to support and encourage the industry to engage in the regulated market: (1) Tax on Commercial Cannabis Cultivation: Section 4.10.O50A of the proposed Ordinance establishes a tax on commercial cannabis cultivation at a rate not to exceed $25 per square foot (adjusted annually by the CP�. The specific tax rate in this range is set by Resolution for a minimum term of one year. The proposed Resolution establishes the initial tax rate at$3 per square foot. (2) Tax on Manufacturing, Processing, Laboratory Testing, Storage, and Distribution: Section 4.10.050B of the proposed Ordinance establishes a tax on manufacturing, processing, laboratory testing, storage, and distribution at a rate not to exceed ten percent of annual gross receipts. The specific tax rate in this range is set by Resolution for a minimum term Report to Redding City Council June 14,Z018 Re: 9.14(a)--Place General Tax Measure for Cannabis Businesses on General Election Ba1lotPage 3 of one year. The proposed Resolution establishes the initial tax rate at three percent of gross receipts. (3) Tax on Retailers: Section 4.10.O50B of the proposed Ordinance establishes a tax on retailers at a rate not to exceed ten percent of annual gross receipts. The specific tax rate in this range is set by Resolution for a minimum term of one year. The proposed Resolution establishes the initial tax rate at five percent of gross receipts for retailers. The tax measure will provide locally-controlled revenue that cannot be taken by the State, and the taxes which result from this measure are payable solely by the regulated cannabis businesses thereby causing no fiscal impact to those who are not participants, either as producer or consumer, in the cannabis industry. Council PrioNity/City NfanageN Goals • Budget and Financial Management — "Achieve balanced and stable 10-year Financial Plans for all funds." • Public Safety — "Work to improve all aspects of public safety to help people feel secure and safe where they live, work and play in the City of Redding." • Communication and Transparency — "Improve the quality of communication with the public and City employees to enhance knowledge and increase transparency to improve public trust." 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Y r�t�utta� �r�u er�t f�I�� ��d�r th� au��c�rity �i� t�� �l��tic�r�� Cc�r�� vvi�� be 1�f, s� a�7�i��ble fc�r p�t'�`��,� �°�� z�at�c�� i�z th� C xty �I�rk's t�ffi�e b�tv�e�� �h� h�ur� c�f 8:�1� a.n�. an� � ,� �:{�€� �, �r�rr�.T���?��t �� S��,���Ju�������`� �� � '� 'r t� � , '� ,} ir sr� �yr ivi't)�}�f:t �' }#t�i i� z� " t } ,, tt s 3{l;,a, r i'J I T'h� �rc����wi�� �a�e���n t�� �I�c�����'�����t���n �l�c����c���:���1 �:z�, ���3 �:���J p.�� 4 t+ � ��F,,��,,t F 3 ,# ,tr ��� t�1,4, r r' , '�itt�l� �cd'C�l�"�� �1�� �{t { tr3�tt 1 �{ (' "(� �$� r( 3� si t�� �t� ����'s�':�rtt 4��'r �r��� �.}�Ll�'.���.�� �s �s r} 4I f{ttt � (��` f �]:$# 2J t � I7i,f � ���'��s����t� "� �9d�l�1GtS 3t j{ l� .t ts i � �i� � tf...;�«uu�, {t��rtr��i �� �� sf s t � i�t 1�{„ t � {t;��ai,; ff lrti.. ;t � zti, �zt 7� ii�i`�til,£„� r,���� i� t � t � t t � tY: }i7 . t����£r`� }{,i�t f (1{t�r{rYt 4r�r�z t�st����� 1*t s�F rl4�tfU�l�%`� 41 f�tc �%���C�: �i�,�rj;,', �„�{,4 ;k�r i�'1��y�7 �����'1 ��ir t' .... .. . �Y` 7f{£�.t?:i..,1;,�> '}" .�r� 4 ttf� }k�3f ti 1 tEi/ �'��1���n C:��:��a�:3� pt�bli���it�r� '}t�!' ' �„�t=j`'"r '{,�c 4 �C r� rl�,t.,}.�U f,� , ti} 4k � s}tt�l ta�t t1 f) �{ J 1 1 �,c,.§r. i?t � {��ti {�� r t{ s ,�,', t �� ; ,. i.�i.w� t�tt � st i �,j t t 7 i t t�tt�t�'} ��1�t S 4;t tv3 a,.t,x} ..iC..S.a nt.:. ��n� ; � ��� �����" CITY OF REDDING � ��� ��� , � REPORT TO THE CITY COUNCIL MEETING DATE: February 4, 2020 FROM: Barry DeWalt, City Attorney ITElVI NO. 4.14(b) ***APPROVED BY*** � ° ,�`E c�r���yr l�?�;'Z�t2{} v ��p��.(`i a�a� � 1,2�#�(�2 bdewalt@cityofredding.org btippin@cityofredding.org SUBJECT: 4.14(a) - Resolution Continuing Business Tax on Cannabis Businesses Recommendation Adopt Resolution to continue the existing business tax on cannabis businesses indefinitely without lnodification to tax rates. Fiscal Impact The proposed resolution continues existing taxes on cannabis businesses without modification. As such, there is no appreciable fiscal impact from the status quo. Alternative Action An alternative action to the recommendation is to decline to adopt the proposed resolution. This would put the continued requirement to pay cannabis business taxes into question. Backg�ound/Analysis On N�ovember 6, 2018, the electorate voted to approve a business tax on cannabis businesses within the City of Redding. The City Clerk certified the results of the election on December 4, 2018, and adopted Ordinance No. 2597. The tax on cannabis businesses went into effect on that date. Redding Municipal Code 10.41.050 authorizes cannabis business taxes to be imposed by resolution. That section further states that, when such taxes are imposed, they shall remain at the established tax rates for a minimum period of one year. This is intended to provide the taxed cannabis businesses some certainty and to avoid frequent (i.e., quarterly, monthly) variations in the tax rates. Report to Redding City Council January 27,2020 Re: 4.14(b)--Business Tax on Cannabis Businesses Page 2 In order to put the cannabis tax on the ballot, the City Council (Council) adopted Resolution No. 2018-071. That resolution set the date for the general election and also established the amount of the tax which would be imposed for the first year if the ballot measure was approved. This is consistent with the requirement in R1VIC 10.41.050 that the tax rates remain in effect for a minimum period of one year. It was not intended to suggest that the tax would cease to apply after the lapse of the one-year period. To avoid all doubt on that issue, the proposed resolution makes clear that the existing tax rates are to continue in effect until such time as the Council makes changes to the tax rate by resolution. Ordinance No. 2597 sets the maximum tax rates that could be imposed on cannabis businesses. The City Council is granted authority by Ordinance No. 2597 to impose tax rates that are equal to or below the maximum tax rate established by Ordinance No. 2597. The existing tax rates appear to be reasonable. They provide the intended source of tax revenue while, at the same time, do not appear overly burdensome on the affected cannabis business. To that end, it is recommended that no changes be made to the tax rates at this time. Council Priority/City ManageN Goals • This agenda item is a routine operational item. Attachments Resolution Frc�axa: � b���s ��il Tc�: Er�rs� r��r;7a����canr��;P�i��4,¢tt�a�a:F�ul[?�a�a���: T� ��a � C.c: � r� �r � � st. ����srta� C�€�s ' rs•�rrmt�rt Er�n•7a �car� �h�ri �-#�� rs .��r�rra� bj t: ;T�x�s aru!�rarrat�s-�tesn 9.2(b}czrr tcrn�h€'°s Gcau�:iC Rg a{3I�€j2tI25} [[7�a��. T �y, rch�;2t�25 3:i�.29 ��c+rr�.�I�x�n�er�acks�� S+��t:���s�i�y, �I�rch 4, �C725�:5��'t� �To:�i�r���r����ty�l�r���i.r��dc��r�g.c�.�s� Se�bjec�.T���s a�t���r����is s�:���i�����e ��ais�:�r��i4�s�-i�i����e���4 fr���c��r����������:;.=it,r�a�`�e�d�ir��;���I�����������'�1��ri��s�ir�k��r��t�����rra��-a�s. f-�e1I�, 1�v�s���ir����c������s rny P��1i�c����r���car tc�d�y���arir��. 1Vfy��rr��is�I��Ja��se�r�, � 6i�r�ir��{is���c�3, �'rr���sc�� ���ist�r����6��r�ari�r�. �VIy s�a����r�t "�rc�p��cc�r���i��c��cc�r�rnitme�rt tc�dc�r������rnca�r�t c���Ic��lars�rc����r�n��is ex�is�t�x r�v�r��� tc�c�rt�i�c�a�nm��r�ty�a���r�msx Tf��cc�r�r�i�r�aer�t�rva������rt�i�dcalla��rr�c�u��, r�c�t� ��r���nt���c�f r���rr��sc�v�h�r�c�r�rr�b�� ��I�s i�th�st�t��f�alifc�rrs��fe11 �y c��rer 3��b�t�tir�era 2C12��r�� �C������stat�c�����i��r�ia f�i1�� tc� ��r��r�t�t����c��ar��c�f rrt�r��y cc�rnrrai�t�� irt th�le���9�t��an. S�tc�����c�p f�r�h���rt��r�t,vue f��l s�rart,th�+��rc��r�r��si���xcis�t�x. I��ca����r��s�a���i�r���s�rr�a�r��y c����r��a�ais sc�ir�€�rder�tc�r����t t�e�r dc�I��r�r���,t�a����� in�r��sir�����t�x r�te c��r�r��� has a ch�r��e [ca stan�������vir��r�d�is��r�tful c�ver t�xin�a��alifc�rni�rts."