HomeMy WebLinkAboutNovember 8, 2022 - General Municipal Election - Proposed Ord 0-City of Huntington Beach, Taxation of Commercial Cannabis Businesses
Shall the City adopt an Ordinance that taxes cannabis businesses up to 6% of gross
receipts for retailers and up to 1% of gross receipts for all other cannabis businesses if
they were to be permitted in the City; which is expected to generate an estimated
$300,000 to $600,000 annually to fund general municipal services for Huntington Beach
and will be levied until repealed by the voters?
0 City of Huntington Beach, Taxation of Commercial
Cannabis Businesses
Shall the City adopt an Ordinance that taxes cannabis businesses up to 6% of gross receipts for retailers and up to
1% of gross receipts for all other cannabis businesses if they were to be permitted in the City;which is expected to
generate an estimated $300,000 to S600,000 annually to fund general municipal services for Huntington Beach and
will be levied until repealed by the voters?
What your vote means
YES NO
A"yes" vote for Measure 0 will establish a Huntington A"no" vote against Measure 0 will not establish such a
Beach Cannabis Business Tax if commercial cannabis tax.
businesses ever become allowed.
For and against
FOR AGAINST
Rhonda Bolton Russell Neal
Huntington Beach City Councilmember Vice President, Huntington Beach Republican Assembly
Kim Carr
Huntington Beach City Councilmember
Dan Kalmick
Huntington Beach City Councilmember
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Ballot Measures- 0 11
0 City of Huntington Beach, Taxation of Commercial
Cannabis Businesses
Shall the City adopt an Ordinance that taxes cannabis businesses up to 6% of gross receipts for retailers and up to
1% of gross receipts for all other cannabis businesses if they were to be permitted in the City;which is expected to
generate an estimated $300,000 to $600,000 annually to fund general municipal services for Huntington Beach and
will be levied until repealed by the voters?
What your vote means
YES NO
A"yes" vote for Measure 0 will establish a Huntington A"no" vote against Measure 0 will not establish such a
Beach Cannabis Business Tax if commercial cannabis tax.
businesses ever become allowed.
For and against
FOR AGAINST
Rhonda Bolton Russell Neal
Huntington Beach City Councilmember Vice President, Huntington Beach Republican Assembly
Kim Carr
Huntington Beach City Councilmember
Dan Kalmick
Huntington Beach City Councilmember
Section
ver- Ballot Measures- O 11
Full Text of Measure 0
City of Huntington Beach
ORDINANCE NO.
AN ORDINANCE OF THE PEOPLE OF THE CITY OF HUNTINGTON BEACH,CALIFORNIA,ADDING CHAPTER 3.25 TO TITLE 3 OF THE
HUNTINGTON BEACH MUNICIPAL CODE ESTABLISHING TAXES ON CANNABIS BUSINESSES OPERATING WITHIN THE CITY OF
HUNTINGTON BEACH
The People of the City of Huntington Beach ordain as follows:
SECTION 1. Subject to the approval of a majority of the voters of the City of Huntington Beach at the General Municipal Election so designated
by the City Council in a separate Resolution placing the proposal on the ballot for such election, Chapter 3.25 is hereby added to Title 3 of the
Huntington Beach Municipal Code to read as follows:
Chapter 3.25. CANNABIS BUSINESS TAX
3.25.010 Title
3.25.020 Authority and purpose
3.25.030 Intent
3.25.040 Definitions
3.25.050 Tax imposed
3.25.060 Reporting and remittance of tax
3.25.070 Payments and communications-timely remittance
3.25.080 Payment-when taxes deemed delinquent
3.25.090 Notice not required by City
3.25.100 Penalties and interest
3.25.110 Refunds and credits
3.25.120 Refunds and procedures
3.25.130 Personal cultivation not taxed
3.25.140 Administration of the tax
3.25.150 Appeal procedure
3.25.160 Enforcement-action to collect
3.25.170 Apportionment
3.25.180 Constitutionality and legality
3.25.190 Audit and examination of premises and records
3.25.200 Other licenses,permits,taxes,fees or charges
3.25.210 Payment of tax does not authorize unlawful business
3.25.220 Deficiency determinations
3.25.230 Failure to report-nonpayment,fraud
3.25.240 Tax assessment-notice requirements
3.25.250 Tax assessment-hearing,application,and determination
3.25.260 Relief from taxes—disaster relief
3.25.270 Conviction for violation-taxes not waived
3.25.280 Severability
3.25.290 Remedies cumulative
3.25.300 Amendment or modification
3.25.010 Title.
This Ordinance shall be known as the Cannabis Business Tax Ordinance.
3.25.020 Authority and Purpose.
The purpose of this Ordinance is to adopt a general tax,pursuant to Sections 37101 and 37100.5 of the California Government Code,upon Cannabis
Commercial Businesses that engage in business in the City of Huntington Beach("City"),the Cannabis Business Tax is levied based upon business Gross
Receipts.The Cannabis Business Tax is not a sales and use tax,a tax upon income,or a tax upon real property.
The Cannabis Business Tax is a general tax enacted solely for general, governmental purposes of the City and not for specific purposes.All of the
proceeds from the tax imposed by this section shall be placed in the City's General Fund and be available for any lawful municipal purpose.
3.25.030 Intent.
The intent of this Ordinance is to levy a tax on all Cannabis Businesses operating in the City, regardless of whether conducting such business would
have been legal at the time this section was adopted.Nothing in this section shall be interpreted to authorize or permit any business activity that would
not otherwise be legal or permissible under laws applicable to the activity at the time the activity is undertaken.
3.25.40 Definitions.
The following words and phrases shall have the meanings set forth below when used in this section:
"Business"shall include all activities engaged in,or caused to be engaged in,within the City,including any commercial or industrial enterprise,
trade, profession,occupation,vocation,calling, or livelihood,whether or not carried on for gain or profit, but shall not include the services
rendered by an Employee to his or her employer.
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"Calendar year"means January 1 through December 31 of the same year.
"Cannabis"means all parts of the plant Cannabis Sativa Linnaeus,Cannabis Indica,or Cannabis Ruderalis,whether growing or not;the seeds
thereof;the resin,whether crude or purified,extracted from any part of the plant;and every compound,manufacture,salt,derivative,mixture,
or preparation of the plant,its seeds or resin."Cannabis"also means the separated resin,whether crude or purified,obtained from Cannabis.
"Cannabis"shall not include"industrial hemp;'unless otherwise specified.
"Cannabis Business"means any Business activity involving Cannabis or Cannabis Products.
"Cannabis Business Tax"or"Business Tax,"means the taxes due pursuant to this chapter for engaging in a Cannabis Business in the City.
"Cannabis Product"means raw cannabis that has undergone a process whereby the raw agricultural product has been transformed into a
concentrate,an edible product,or a topical product."Cannabis product"also means Cannabis Products as defined by Section 11018.1 of the
California Health and Safety Code and is not limited to medicinal Cannabis Products.
"City"means the City of Huntington Beach.
"Commercial Cannabis Cultivation"means cultivation of Cannabis undertaken in the course of conducting a Cannabis Business.
"Commercial Cannabis Permit" means a permit issued by the City to a person authorizing that person to operate a Cannabis Business or
engage in business as a Cannabis Business within the City.
"Cultivation"means any activity involving the planting,growing,harvesting,drying,curing,grading,or trimming of cannabis and includes,but
is not limited to,the operation of an indoor,outdoor,mixed light,or nursery.All outdoor or mixed light cultivation shall be prohibited in the City.
"Distribution"means business activities including the procurement,sale,and transport of Cannabis and Cannabis Products between other
licensed Cannabis Businesses.
"Employee"means each and every person engaged in the operation or conduct of any business,whether as owner,member of the owner's
family, partner,associate, agent, manager or solicitor, and each and every other person employed or working in such business for a wage,
salary,commission,barter or any other form of compensation.
"Engaged in business as a Cannabis Business" means the commencing, conducting, operating, managing or carrying on of a Cannabis
Business,whether done as owner,or by means of an officer,agent,manager,employee,or otherwise,whether operating from a fixed location
in the City or coming into the City from an outside location to engage in such activities.A person shall be deemed engaged in business within
the City if:
1. Such person or person's employee maintains a fixed place of business within the City for the benefit or partial benefit of such person;
2. Such person or person's employee owns or leases real property within the City for business purposes;
3. Such person or person's employee regularly maintains a stock of tangible personal property in the City for sale in the ordinary course
of business;
4. Such person or person's employee regularly conducts solicitation of business within the City;or
5. Such person or person's employee performs work or renders services in the City.
The foregoing specified activities shall not be a limitation on the meaning of"engaged in business."
"Evidence of doing business" means evidence such as, without limitation, use of signs, circulars, cards or any other advertising media,
including the use of internet or telephone solicitation,or representation to a government agency or to the public that such person is engaged
in a Cannabis Business in the City.
"Gross Receipts," except as otherwise specifically provided herein, means, whether designated a sales price, royalty, rent, slotting fee,
commission,dividend,or other designation,the total amount(including all receipts,cash,credits,services and property of any kind or nature)
received or payable for sales of goods,wares or merchandise,or for the performance of any act or service of any nature for which a charge is
made or credit allowed(whether such service,act or employment is done as part of or in connection with the sale of goods,wares,merchandise
or not),without any deduction therefrom on account of the cost of the property sold,the cost of materials used,labor or service costs,interest
paid or payable,losses or any other expense whatsoever. Notwithstanding the foregoing,the following shall be excluded from Gross Receipts:
1. Cash discounts where allowed and taken on sales;
2. Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;
3. Such part of the sale price of any property returned by purchasers to the seller as refunded by the seller by way of cash or credit
allowances or return of refundable deposits previously included in gross receipts;
4. Receipts derived from the occasional sale of used, obsolete or surplus trade fixtures, machinery, or other equipment used by the
taxpayer in the regular course of the taxpayer's business;
5. Cash value of sales,trades or transactions between departments or units of the same business located in the City,or if authorized by
the Tax Administrator in writing in accordance with section 3.25.140(B);
6. Whenever there are included within the gross receipts amounts that reflect sales for which credit is extended and such amount proved
uncollectible in a subsequent year,those amounts may be excluded from the gross receipts in the year they prove to be uncollectible;
provided,however,if the whole or portion of such amounts excluded as uncollectible are subsequently collected they shall be included
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in the amount of gross receipts for the period when they are recovered;
7. Receipts of refundable deposits,except that such deposits when forfeited and taken into income of the business shall not be excluded
when in excess of one dollar;
8. Amounts collected for others where the business is acting as an agent or trustee and to the extent that such amounts are paid to those
for whom collected.Such agents or trustees must provide the City's Tax Administrator with the names and the addresses of the others
and the amounts paid to them.This exclusion shall not apply to any fees, percentages, or other payments retained by the agent or
trustees.
9. Retail sales of t-shirts,sweaters,hats,stickers,key chains,bags,books,posters,rolling papers,Cannabis accessories such as pipes,pipe
screens,vape pen batteries(without Cannabis or industrial hemp)or other personal tangible property which the Tax Administrator has
excluded in writing by issuing an administrative ruling per Section 3.25.140 shall not be subject to the Cannabis Business tax under this
section.
"Indoor Cultivation"means the cultivation of Cannabis inside a permanent enclosed building or structure.
"Manufacturing" means the production, preparation, propagation, or compounding of Cannabis or Cannabis Products either directly or
indirectly or by extraction methods,or independently by means of chemical synthesis,or by a combination of extraction and chemical synthesis
at a fixed location that packages or repackages Cannabis or Cannabis Products or labels or relabels their containers.
"Person"means an individual,firm,partnership,joint venture,association,corporation,limited liability company,estate,trust,business trust,
receiver,syndicate,or any other group or combination acting as a unit,whether organized as a nonprofit or for-profit entity,and includes the
plural as well as the singular number.
"Processing"means a cultivation site that conducts only trimming,drying,curing,grading,packaging,or labeling of cannabis,industrial hemp
and non-manufactured Cannabis Products.
"Retail, Retailer, or Retail Facility"means a licensed premises where Cannabis, Cannabis Products, or devices for the use of Cannabis or
Cannabis Products are offered,either individually or in any combination for retail sale,including an establishment that delivers Cannabis or
Cannabis Products as part of a Retail sale.
"Sale, "sell"and"to sell"means and includes any sale,exchange,or barter.It shall also mean any transaction whereby,for any consideration,
title to Cannabis,Cannabis Products,industrial hemp and/or industrial hemp products are transferred from one person to another and includes
the delivery of Cannabis, Cannabis Products, industrial hemp and/or industrial hemp products pursuant to an order placed for the purchase
of the same,but does not include the return of Cannabis,Cannabis Products,industrial hemp and/or industrial hemp products to the licensee
from whom the Cannabis,Cannabis Products,industrial hemp and/or industrial hemp product was purchased.
"State"means the State of California.
"State license, "license,"or"registration"means a State license issued pursuant to California Business&Professions Code Section 26050,
and all other applicable State laws,required for operating a Cannabis Business.
"Tax Administrator"means the City Manager of the City of Huntington Beach or his or her designee.
"Testing Laboratory" means a Cannabis Business that(i) offers or performs tests of Cannabis, Cannabis Products, industrial hemp and/or
industrial hemp products,(ii)offers no service other than such tests,(iii)sells no products,excepting only testing supplies and materials,(iv)is
accredited by an accrediting body that is independent from all other persons involved in the Cannabis industry in the State,and(v)is licensed
by the California Department of Cannabis Control or other State agency required by law.
3.25.50 Tax Imposed.
A. There is imposed upon each person who is engaged in business as a Cannabis Business Tax.Such tax is payable regardless of whether
the business has been issued a Commercial Cannabis Permit to operate lawfully in the City or is operating unlawfully.The City's acceptance of
a Cannabis Business Tax payment from a Cannabis Business operating illegally shall not constitute the City's approval or consent to such illegal
operations.
B. Pursuant to State law,the City Council may, by Resolution or Ordinance,set, increase or decrease the rate of the Cannabis Business
Tax,including the initial rate of Cannabis Business Tax,within the minimum and maximum prescribed range of tax rates,and establish a class
of persons that is exempt or excepted from the tax or discontinue any such exemption or exception.Notwithstanding the foregoing,in no event
shall the City Council repeal this tax,or set any adjusted rate that is less than the minimum rate,nor that exceeds the maximum rates calculated
pursuant to this section.
C. The minimum and maximum rate of the Cannabis Business Tax shall be calculated as follows:
1. Every person engaged in Retail sales of Cannabis and/or Cannabis Products, including as a Retailer (dispensary) or non-storefront
Retailer(Retail delivery business)shall be subject to up to a maximum tax rate not to exceed six percent(6%)of Gross Receipts.
2. Every person engaged in the Indoor Cultivation for Cannabis shall be subject up to a maximum tax rate not to exceed one percent(1%)
of Gross Receipts.
3. Every person engaged in the operation of a Testing Laboratory for Cannabis and/or Cannabis Products shall be subject to up to a
maximum tax rate not to exceed one percent(1%)of Gross Receipts.
4. Every person engaged in Distribution of Cannabis and/or Cannabis Products shall be subject to up to a maximum tax rate not to exceed
one percent(1%)of Gross Receipts.
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5. Every person engaged in Manufacturing or Processing of Cannabis and/or Cannabis Products,or any other type of Cannabis business
not described in Section 3.25.050(C)(1),(2),(3),or(4)shall be subject to up to a maximum tax rate not to exceed one percent(1%)of
Gross Receipts.
Persons subject to the Cannabis Business Tax shall register with the City and pay any fees established by the City Council.Such fees shall not exceed
the cost of providing the service and not be considered as a tax and may be adjusted from time to time to recover related costs by Resolution of the
City Council.
3.25.60 Reporting and remittance of tax.
A. The Cannabis Business Tax imposed by this section shall be paid,in arrears,on a monthly basis.Each person owing a Cannabis Business
Tax each calendar month shall,no later than the last day of the month following the close of the calendar month,file with the Tax Administrator
a statement('Tax Statement")of the tax owed for that calendar month and the basis for calculating that tax.The Tax Statement is required to
be submitted on a form prescribed by the Tax Administrator.The Cannabis Business Tax for each calendar month shall be due and payable on
that same date that the Tax Statement for the calendar month is due.
B. Upon cessation of a Cannabis Business,Tax Statements and Cannabis tax payments shall be immediately due for all calendar months
up to and including the calendar month during which cessation occurred.
C. The Tax Administrator may,at his or her discretion, establish alternative reporting and payment periods for any taxpayer as the Tax
Administrator deems necessary to ensure efficient and effective collection of the Cannabis Business Tax,but no less frequently than quarterly.
The Tax Administrator may also require that a deposit,to be applied against the Cannabis Business Taxes due for a calendar month,be made
by a taxpayer at the beginning of that calendar month. In no event shall the deposit required by the Tax Administrator exceed the Cannabis
Business Tax amount he or she projects will be owed,in his or her judgment,by the taxpayer for the calendar month.The Tax Administrator may
require that a taxpayer make Cannabis Tax payments via a cashier's check,money order,wire transfer,or similar instrument.
3.25.070 Payments and communications-timely remittance.
Whenever any Cannabis Tax payment,statement, report, request or other communication is due,it must be received by the Tax Administrator on or
before the final due date.A postmark will not be accepted as timely remittance.If the due date would fall on a Saturday,Sunday,or a holiday observed
by the City,the due date shalt be the last business day of the month following the close of the calendar month which the City is open to the public.
3.25.080 Payment when taxes deemed delinquent.
Unless otherwise specifically provided under other provisions of this section,the Cannabis Business Taxes required to be paid pursuant to this section
shall be deemed delinquent if not received by the Tax Administrator on or before the due date as specified in Sections 3.25.060 and/or 3.25.070.
3.25.090 Notice not required by the City.
The City may as a courtesy send a tax notice to the Cannabis Business which owes the City a Cannabis Business Tax.However,the Tax Administrator is
not required to send a delinquency or other notice or bill to any person subject to the provisions of this section.Failure to send such notice or bill shall
not affect the validity of any tax or penalty due under the provisions of this section.
3.25.100 Penalties and interest.
Any person who fails or refuses to pay any Cannabis Business Tax required to be paid pursuant to this section on or before the due date shall pay
penalties and interest as follows:
A penalty equal to ten percent(10%)of the amount of the tax due,in addition to the amount of the tax due,plus interest on the unpaid tax calculated
from the due date of the tax at the rate of one percent(1.0%)per month.
If the tax remains unpaid for a period exceeding one calendar month beyond the due date,an additional penalty equal to twenty-five percent(25%)of
the amount of the tax,plus interest at the rate of one percent(1.0%)per month on the unpaid tax and on the unpaid penalties.
Interest shall be applied at the rate of one percent(1.0%)per month on the first day of the month for the full month and will continue to accrue monthly
on the tax and penalty until the balance is paid in full.
Whenever a check or electronic payment is submitted in payment of a Cannabis Business Tax and the payment is subsequently returned unpaid by
the bank for any reason,the taxpayer will be liable for the tax amount due plus any fees,penalties and interest as provided for in this section,and any
other amount allowed under State law.
The City may revoke or refuse to renew the license required by Section 3.25.030 for any business that is delinquent in the payment of any tax due
pursuant to this section or that fails to make additional fee payments required by the City.
3.25.110 Refunds and credits.
A. No refund shall be made of any tax collected pursuant to this section,except as provided in Section 3.25.120.
B. No refund of any Cannabis Business Tax collected pursuant to this section shall be made because of the discontinuation,dissolution,or
other termination of a business.
3.25.120 Refunds and procedures.
A. Whenever the amount of any Cannabis Business Tax,penalty or interest has been overpaid,paid more than once,or has been erroneously
collected or received by the City under this section,it may be refunded to the claimant who paid the tax provided that a written claim for refund
is filed with the Tax Administrator within one(1)year of the date the tax was originally due or paid,whichever came first.
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B. The Tax Administrator,his or her designee,or any other City officer charged with the administration of this section shall have the right to
examine and audit all the books and business records of the claimant in order to determine the eligibility of the claimant to the claimed refund.
No claim for refund shall be allowed if the claimant refuses to allow such examination of claimant's books and business records after request
by the Tax Administrator to do so.
C. In the event that the Cannabis Business Tax was erroneously paid in an amount in excess of the tax due,and the error is attributable
to the City,the City shall refund the amount of tax erroneously paid; provided that (i) a claim for refund has been timely filed with the Tax
Administrator;and(ii)the refund cannot exceed,under any circumstance,the amount of tax overpaid during the twelve months preceding the
last month for which the claim states the tax was overpaid.
3.25.130 Personal cultivation not taxed.
The provisions of this section shall not apply to personal Cannabis cultivation or personal use of Cannabis,to the extent those activities are authorized
in the State's"Medicinal and Adult Use Cannabis Regulation and Safety Act," as may be amended. This section shall not apply to personal use of
Cannabis that is specifically exempted from State licensing requirements,that meets the definition of personal use or equivalent terminology under
State law,and provided that the individual receives no compensation whatsoever related to that personal Cultivation or use.
3.25.140 Administration of the tax.
A. It shall be the duty of the Tax Administrator to collect the taxes,penalties,fees,and perform the duties required by this section.
B. For purposes of administration and enforcement of this section generally,the Tax Administrator may from time to time promulgate
such administrative interpretations,rules and/or procedures consistent with the purpose,intent and express terms of this section as he or she
deems necessary to implement or clarify such provisions or aid in enforcement.
C. The Tax Administrator may take such administrative actions as needed to administer the Cannabis Business Tax, including but not
limited to:
1. Provide to all Cannabis Business taxpayers forms for the reporting of the tax;
2. Provide information to any taxpayer concerning the provisions of this section;
3. Receive and record all taxes remitted to the City as provided in this section;
4. Maintain records of taxpayer reports and taxes collected pursuant to this section;
5. Assess penalties and interest to taxpayers pursuant to this section;
6. Determine amounts owed under and enforce collection pursuant to this section.
3.25.150 Appeal procedure.
Any taxpayer aggrieved by any decision of the Tax Administrator with respect to the amount of tax,interest,penalties and fees,if any,due under this
section may appeal to the City Council by filing a notice of appeal with the City Clerk within thirty(30)calendar days of the serving or mailing of the
Tax Administrator's determination of the amount due.The City Clerk,or his or her designee,shall fix a time and place for hearing such appeal,and the
City Clerk,or his or her designee,shall give notice in writing to such operator at the last known place of address.The finding of the City Council shall
be final and conclusive and shall be served upon the appellant in the manner prescribed by this section 3.25.150 for service of notice of hearing.Any
amount found to be due shalt be immediately due and payable upon the service of the notice.
3.25.160 Enforcement-action to collect.
Any taxes,penalties and/or fees required to be paid under the provisions of this section shall be deemed a debt owed to the City.Any person owing
money to the City under the provisions of this section shall be liable in an action brought in the name of the City for the recovery of such debt.The
provisions of this section shall not be deemed a limitation upon the right of the City to bring any other action including criminal,civil and equitable
actions,based upon the failure to pay the Cannabis Business Tax,penalties and/or fees imposed by this section,or the failure to comply with any of
the provisions of this section.
3.25.170 Apportionment.
If a business subject to the Cannabis Business Tax is operating both within and outside the City, it is the intent of the City to apply the Cannabis
Business Tax so that the Measure of the tax fairly reflects the proportion of the taxed activity actually carried on in the City.To the extent Federal or
State law requires that any tax due from any taxpayer be apportioned,the taxpayer may indicate said apportionment on his or her tax return.The Tax
Administrator may promulgate administrative procedures for apportionment as he or she finds useful or necessary.
3.25.180 Constitutionality and legality.
The Cannabis Business Tax is intended to be applied in a manner consistent with the United States and California Constitutions and State law. None
of the tax provided for by this section shall be applied in a manner that causes an undue burden upon interstate commerce,a violation of the equal
protection or due process clauses of the Constitutions of the United States or the State of California, or a violation of any other provision of the
California Constitution or State law. If a person believes that the tax,as applied to him or her,is impermissible under applicable law,he or she may
request that the Tax Administrator release him or her from the obligation to pay the impermissible portion of the tax.
3.30.190 Audit and examination of premises and records.
A. For the purpose of ascertaining the amount of Cannabis Business Tax owed or verification any representations made by any taxpayer
to the City in support of his or her tax calculation, the Tax Administrator shall have the power to inspect any location where commercial
Cannabis Cultivation occurs and to audit and examine all books and records (including, but not limited to bookkeeping records, State and
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Federal income tax returns,and other records relating to the Gross Receipts of the business) of persons engaged in Cannabis Businesses in
the City. In conducting such investigation,the Tax Administrator shall have the power to inspect any equipment, such as but not limited to
computers or point of sale machines,that may contain such records.
B. It shall be the duty of every person liable for the collection and payment to the City of any Cannabis Business Tax imposed by this
section to keep and preserve,for a period of at least three(3)years,all records as may be necessary to determine the amount of such tax as he
or she may have been liable for the collection of and payment to the City,which records the Tax Administrator or his/her designee shall have
the right to inspect at all reasonable times.
C. Should the Tax Administrator be required to perform an audit of the records of any Cannabis Business for failure to timely or accurately
report Cannabis Business Taxes pursuant to sections 3.25.060 and/or 3.25.070, the entire cost of the audit shall be assessed against the
operator.
3.25.200 Other licenses,permits,taxes,fees or charges.
A. Nothing contained in this section shall be deemed to create,replace,amend,repeal or be in lieu of,or in any way affect any requirements for,
any Commercial Cannabis Permit or License the City may require for any purpose. In addition, nothing contained in this section shall be deemed to
create,replace,amend,repeal or be in lieu of,or in any way affect any requirements for,any tax,fee or other charge imposed,assessed or required
under any other Chapter of this code or any other Ordinance or Resolution of the City.
3.25.210 Payment of tax does not authorize unlawful business.
A. The payment of a Cannabis Business Tax required by this section,and its acceptance by the City,shall not entitle any person to carry on
any Cannabis Business unless the person has complied with all of the requirements of this code and all other applicable State laws.
B. No tax paid under the provisions of this section shall be construed as authorizing the conduct or continuance of any illegal or unlawful
business,or any business in violation of any local or state law.
3.25.220 Deficiency determinations.
If the Tax Administrator is not satisfied that any statement filed as required under the provisions of this section is correct, or that the amount of
Cannabis Business Tax is correctly computed, he or she may compute and determine the amount to be paid and make a deficiency determination
upon the basis of the facts contained in the statement or upon the basis of any information in his or her possession or that may come into his or her
possession within three(3)years of the date the tax was originally due and payable.One or more deficiency determinations of the amount of tax due
for a period or periods may be made.When a person discontinues engaging in a Cannabis Business,a deficiency determination may be made at any
time within three(3)years thereafter as to any liability arising from engaging in such Cannabis Business whether or not a deficiency determination is
issued prior to the date the tax would otherwise be due.Whenever a deficiency determination is made,a notice shall be given to the person concerned
in the same manner as notices of assessment are given under Section 3.25.240.
3.25.230 Failure to report-nonpayment,fraud.
A. Under any of the following circumstances,the Tax Administrator may make and give notice of an assessment of the amount of Cannabis
Business Tax owed by a person under this section at any time:
1. If the person has not filed a complete statement required under the provisions of this section;
2. If the person has not paid the tax due under the provisions of this section;
3. If the person has not,after demand by the Tax Administrator,filed a corrected statement,or furnished to the Tax Administrator adequate
substantiation of the information contained in a statement already filed,or paid any additional amount of tax due under the provisions
of this section;or
4. If the Tax Administrator determines that the nonpayment of any Cannabis Business Tax due under this section is due to fraud,a penalty
of twenty five percent(25%)of the amount of the tax shall be added thereto in addition to penalties and interest otherwise payable
under this section and any other penalties allowed by law.
B. The notice of assessment shall separately set forth the amount of any tax known by the Tax Administrator to be due or estimated by the
Tax Administrator,after consideration of all information within the Tax Administrator's knowledge concerning the business and activities of the
person assessed,to be due under each applicable provision of this section and shall include the amount of any penalties or interest accrued on
each amount to the date of the notice of assessment.
3.25.240 Tax assessment - notice requirements.
The notice of assessment shall be served upon the person either by personal delivery,by overnight delivery by a nationally-recognized courier service,
or by a deposit of the notice in the United States mail,postage prepaid thereon,addressed to the person at the address of the location of the business
or to such other address as he or she shall register with the Tax Administrator for the purpose of receiving notices provided under this section;or,
should the person have no address registered with the Tax Administrator for such purpose,then to such person's last known address. For the purpose
of Section 3.25.240,a service by overnight delivery shall be deemed to have occurred one(1)calendar day following deposit with a courier and service
by mail shall be deemed to have occurred three(3)days following deposit in the United States mail.
3.25.250 Tax assessment hearing,application and determination.
Within thirty(30) calendar days after the date of service of the notice of assessment the person may apply in writing to the Tax Administrator for
a hearing on the assessment. If application for a hearing before the City is not made within the time herein prescribed,the Cannabis Business Tax
assessed by the Tax Administrator shall become final and conclusive. Within thirty(30)calendar days of the receipt of any such application for hearing,
,410, . Section
Ballot Measures- O 11
the Tax Administrator shall cause the matter to be set for hearing before him or her no later than thirty(30) calendar days after the receipt of the
application,unless a later date is agreed to by the Tax Administrator and the person requesting the hearing.Notice of such hearing shall be given by
the Tax Administrator to the person requesting such hearing not later than five(5)calendar days prior to such hearing.At such hearing said applicant
may appear and offer evidence why the assessment as made by the Tax Administrator should not be confirmed and fixed as the tax due.After such
hearing the Tax Administrator shall determine and reassess(if necessary)the proper tax to be charged and shall give written notice to the person in
the manner prescribed in Section 3.25.240 for giving notice of assessment.
3.25.260 Relief from taxes-disaster relief.
A. If a Cannabis Business is unable to comply with any tax requirement imposed under this section due to a disaster,the business may
notify the Tax Administrator of its inability to comply and request relief from the tax requirement.For purposes of this section,"disaster'means
fire,flood,storm,tidal wave,earthquake,or similar public calamity,whether or not resulting from natural causes.
B. The Cannabis Business shall provide any information required by the Tax Administrator including, without limitation, why relief is
requested, the time period for which the relief is requested, and the reason relief is needed for the specific amount of time.The Cannabis
Business agrees to grant the Tax Administrator or his/her designee access to the location where the Cannabis Business has been impacted due
to a disaster.
C. The Tax Administrator,in his/her sole discretion,may provide relief from the Cannabis Business Tax requirement for businesses whose
operations have been impacted by a disaster if such tax relief does not exceed fifteen thousand($15,000)dollars.Such temporary relief may
be granted for a reasonable amount of time,in the Tax Administrator's sole discretion,and the amount and duration of relief should be based
upon how long it would reasonably take for the Cannabis Business to recover from the disaster.Further,the Tax Administrator may require that
the Cannabis Business follow certain conditions to receive temporary relief from the Cannabis Business Tax requirement.
3.25.270 Conviction for violation-taxes not waived.
The conviction and punishment of any person for failure to pay the required Cannabis Business Tax shall not excuse or exempt such person from any
civil action for the tax debt unpaid at the time of such conviction.No civil action shall prevent a criminal prosecution for any violation of the provisions
of this section or of any State law requiring the payment of all taxes.Any person violating any of the provisions of this section shall be guilty of a
misdemeanor.
3.25.280 Severability.
If any provision of this section, or its application to any person or circumstance, is determined by a court of competent jurisdiction to be unlawful,
unenforceable or otherwise void,that determination shall have no effect on any other provision of this section or the application of this section to any
other person or circumstance and,to that end,the provisions hereof are severable.
3.25.290 Remedies cumulative.
All remedies and penalties prescribed by this section or which are available under any other provision of this code and any other provision of law or
equity are cumulative.
The use of one or more remedies by the City shall not bar the use of any other remedy for the purpose of enforcing the provisions of this section.
3.25.300 Amendment or modification.
Except as set forth in this section 3.25.310, this section may be amended or modified but not repealed by the City Council without a vote of the
people.However,as required by Article XIII C of the California Constitution,voter approval is required for any amendment that would expand,extend,
or increase the rate of any tax levied pursuant to this section.The people of the City of Huntington Beach affirm that the following actions shall not
constitute an increase of the rate of a tax:
A. The restoration or adjustment of the rate of the tax to a rate that is neither less nor higher than that allowed by this chapter,in those
circumstances where,among others,the City Council has previously acted to reduce or increase the rate of the tax within the allowed range or
is incrementally implementing an increase authorized by this chapter;
B. An action that interprets or clarifies (i) the methodology of applying or calculating the Cannabis Business Tax or (ii) any definition
applicable to the tax,so long as the interpretation or clarification(even if contrary to some prior interpretation or clarification)is not inconsistent
with the provisions of this Chapter 3.25;or
C. The collection of the tax imposed by this section even if the City had,for some period of time,failed to collect the tax.
SECTION 2. Pursuant to Article XIII B of the California Constitution,the appropriation limit for the City of Huntington Beach will be increased
by the maximum projected aggregate collection authorized by the levy of this general tax,as indicated in Section 1,in each of the years covered by
this Ordinance plus the amount,if any,by which the appropriation limit is decreased by law as a result of the levy of the general tax set forth in this
Ordinance.
SECTION 3.If any portion of this Ordinance is declared invalid by a court of law or other legal body with applicable authority,the invalidity shall
not affect or prohibit the force and effect of any other provision or application of the Ordinance that is not deemed invalid.The voters of the City hereby
declare that they would have circulated for qualification and/or voted for the adoption of this Section,and each portion thereof,regardless of the fact
that any portion of the initiative may be subsequently deemed invalid.
SECTION 4.Pursuant to California Constitution Article XIIIC§(2)(b)and California Elections Code§9217,this Ordinance shall take effect only if
approved by a majority of the eligible voters of the City of Huntington Beach voting at the General Municipal Election to be held on November 8,2022,
and shall take effect ten(10)days after the City Council has certified the results of the General Municipal Election by Resolution.
SECTION 5.This order shall take effect according to law ten days after certification of the election at which it is adopted.
, Section
fool Ballot Measures- 0 11
Impartial Analysis
City of Huntington Beach
Measure 0
Measure 0 is submitted to the voters by the Huntington Beach City Council and would amend the Huntington Beach Municipal Code to establish
a Cannabis Business Tax that would apply to commercial cannabis businesses that may operate in Huntington Beach, as defined in the proposed
ordinance.
Background on the Measure
The Huntington Beach City Council approved the submission of an ordinance for voter approval to amend the Huntington Beach Municipal Code
("HBMC")to establish a general tax that would apply to commercial cannabis businesses that may operate in Huntington Beach.The ordinance would
establish both(i)a not-to-exceed rate of 6%local general tax on the gross receipts received by any cannabis retail business;and(ii)a not-to-exceed
rate of 1%local general tax on any other cannabis business,including but not limited to indoor cannabis cultivation,manufacturing,testing laboratory,
and distribution businesses. The general tax must be approved by a majority of the voters in Huntington Beach, the proceeds of which would be
deposited into the City's General Fund to be used for any lawful City program or service.
The City Council cannot repeal this general tax or set any adjusted rate that exceeds the maximum rates,without voter approval at an election.
Effects of the Measure
If passed,Measure 0 would amend the HBMC to impose a general tax on commercial cannabis businesses as defined in the proposed ordinance.The
tax is imposed on commercial cannabis businesses and is not a sales tax imposed on qualified patients, primary caregivers or customers. The tax
would apply to businesses operating both legally and illegally;however,it should be noted that the Measure does not authorize or permit any type of
commercial cannabis businesses.
Monies from the proposed Cannabis Business Tax would be deposited into the General Fund. The total amount of the tax would depend on the gross
receipts of the business.
The Measure sets taxation rates that could be adjusted by the City Council periodically,so long as the rates do not exceed the maximum rates approved
by voters.The Cannabis Business Tax would be paid in arrears,on a monthly basis and failure to timely pay would result in certain increasing fines and
penalties.
Measure 0 requires a simple majority vote of 50%plus 1 to pass.A"yes"vote for Measure 0 will establish a Huntington Beach Cannabis Business Tax
if commercial cannabis businesses ever become allowed.A"no"vote against Measure 0 will not establish such a tax.
The above statement is an impartial analysis of Measure 0.Copies of the text of the proposed ordinance is available in the City Clerk's Office,public
libraries,and on the City's website at https://huntinotonbeachca.gov/.For more information,contact the City Clerk's Office at(714)536-5227.
„er . Section
Ballot Measures- O 11
Argument in Favor of Measure 0 Rebuttal to Argument in Favor of Measure 0
Please vote YES on Measure 0 to establish a tax rate for cannabis This is a lot more than a "just-in-case” tax measure. A "Yes" vote on
businesses should they ever be permitted in Huntington Beach. this measure will be interpreted by the City Council as a "Yes" vote for
legalizing recreational cannabis sales all over this city.
During the June 2022 primary election, nearly 2/3 of those Huntington
Beach residents who voted,voted in favor of a measure nearly identical to If this measure is approved, the Council will have your"green light" to
this one.It fell just shy of the two-thirds margin needed to pass a Special legalize retail recreational cannabis stores anywhere they want.
Tax.The tax is now proposed here in Measure 0 as a General Tax,which,
under our City Charter,requires a simple majority to pass. Those of us who have been following the push for legalized retail cannabis
recognize this as something Big Cannabis has been pushing for with their
YES,on Measure 0 does not approve or allow for cannabis businesses to allies on the City Council with minimal community notice or input. The
open and operate in Huntington Beach. so-called"Town Hall;'a video of which is available on the City's cannabis
site,consisted of forty representatives of the cannabis industry and one
YES,on Measure 0 establishes local control and ensures that if allowed, ordinary citizen. Some community input!
commercial cannabis businesses operating in Huntington Beach will
pay their fair share of taxes. This general tax will provide Huntington Hasn't this Council done enough to diminish our quality of life? Do we
Beach with additional General Fund revenue that could be used for any need to join Costa Mesa and Santa Ana in a race to the bottom?
lawful purpose such as homeless prevention and intervention services,
improving parks and roads and Public Safety. Vote"No"on Measure 0!
YES,on Measure 0 simply permits the City to collect a tax from cannabis s/Russell Neal
businesses if allowed to operate in the community. By acting now,the Vice President,Huntington Beach Republican Assembly
City will have a tax in place if cannabis businesses are approved later or
imposed upon us by Sacramento.
Measure 0 is fiscally responsible, timely, and prudent. Make sure that
commercial cannabis businesses pay their fair share! Please join us in
voting YES on Measure 0.
For more information,visit www.huntincitonbeachca.gov/cannabis
s/Rhonda Bolton
Huntington Beach City Councilmember
s/Kim Carr
Huntington Beach City Councilmember
s/Dan Kalmick
Huntington Beach City Councilmember
Section
Ballot Measures- 0 11
Argument Against Measure 0 Rebuttal to Argument Against Measure 0
Do not be deceived by this so-called"Tax Measure." The City Council will Contrary to its opponent's assertions,Measure 0 would only establish a
use your "Yes" vote on this measure as an excuse for them to legalize tax rate for cannabis businesses if ever permitted in Huntington Beach,
cannabis growing,manufacture,warehousing,distribution and retail sales nothing more.
all over the city,and they can do that without your further vote.
The opponent of this Measure makes tired and spurious claims about
The promised tax is "up to" 6% and 1%. That means they can set the a now mature cannabis industry and marketplace. They cite tabloid
tax lower,even at zero. So,the promised windfall might turn out to also headlines and use the arcane scare tactics of"Reefer Madness" from a
be zero. Plus,even the promised money would barely pay for one more bygone era. Huntington Beach supports legal and regulated cannabis
police officer,and we'll need many more than that if this passes! sales;Nearly 2/3 of voters in June supported an almost identical tax.
Measure A on the June election was earmarked for police and homeless The truth is legal and regulated cannabis makes communities safer,
programs. This measure puts the money in the general fund,to be wasted works to drive out the illicit market and will revitalize our aging shopping
however the Council wants. centers.
You cannot look at the tax revenue without considering what legal Other Orange County cities, like Santa Ana and Costa Mesa that were
cannabis will do: early adopters of cannabis policy are now racing to expand an industry
that's brought jobs and commerce to their cities.
Legal cannabis will increase the number of impaired drivers on our roads.
If we do nothing, what happened in Hermosa Beach, and may happen
Legal cannabis will actually increase illegal cannabis, like it does in Redondo Beach and Manhattan Beach, will happen in Huntington
everywhere it is tried. Beach. Two voter-initiated ballot measures were brought in for petition
Legalized cannabis will increase the risk of experimentation and addiction circulation last year. These would've let the cannabis industry drive
for our children. regulatory process to the detriment of the community.
Dangerous edibles will find their way to your children and voting for this Rather than passively stand by while outside interests seek to dictate our
could cost your kid their life. cannabis rules—something Measure 0's opponents should want to avoid,
given their criticism of"special interests"— we're acting now to maintain
All types of cannabis businesses pollute the air and consume precious local control of this issue.
water resources. This will fill the air you breathe with its well-known
stench. Huntington Beach has held numerous study sessions and meetings and
will continue to publicly engage the community and all stakeholders as
Every place that has legalized recreational cannabis in this manner has we continue crafting cannabis policy for Huntington Beach.
come to regret it.
Please vote YES on Measure O.
Do not turn your city over to Big Cannabis and its supporters on the City
Council. The last thing we need is yet another special interest controlling For more information,visit www.huntingtonbeachca.gov/cannabis
our city! s/Rhonda Bolton
For more information and documentation see: https://hbra.us/wp- Huntington Beach City Councilmember
content/uploads/2022/07/No-on-HB-Pot-Shops.pdf s/Kim Carr
s/Russell Neal Huntington Beach City Councilmember
Vice President,Huntington Beach Republican Assembly s/Dan Kalmick
Huntington Beach City Councilmember
ex )i.f) / ►rU.�,�-�
Full Text of Measure 0
City of Huntington Beach
ORDINANCE NO. _
AN ORDINANCE OF THE PEOPLE OF THE CITY OF HUNTINGTON BEACH,CALIFORNIA,ADDING CHAPTER 3.25 TO TITLE 3 OF THE
HUNTINGTON BEACH MUNICIPAL CODE ESTABLISHING TAXES ON CANNABIS BUSINESSES OPERATING WITHIN THE CITY OF
HUNTINGTON BEACH
The People of the City of Huntington Beach ordain as follows:
SECTION 1. Subject to the approval of a majority of the voters of the City of Huntington Beach at the General Municipal Election so designated
by the City Council in a separate Resolution placing the proposal on the ballot for such election, Chapter 3.25 is hereby added to Title 3 of the
Huntington Beach Municipal Code to read as follows:
Chapter 3.25. CANNABIS BUSINESS TAX
3.25.010 Title
3.25.020 Authority and purpose
3.25.030 Intent
3.25.040 Definitions
3.25.050 Tax imposed
3.25.060 Reporting and remittance of tax
3.25.070 Payments and communications-timely remittance
3.25.080 Payment-when taxes deemed delinquent
3.25.090 Notice not required by City
3.25.100 Penalties and interest
3.25.110 Refunds and credits
3.25.120 Refunds and procedures
3.25.130 Personal cultivation not taxed
3.25.140 Administration of the tax
3.25.150 Appeal procedure
3.25.160 Enforcement-action to collect
3.25.170 Apportionment
3.25.180 Constitutionality and legality
3.25.190 Audit and examination of premises and records
3.25.200 Other licenses,permits,taxes,fees or charges
3.25.210 Payment of tax does not authorize unlawful business
3.25.220 Deficiency determinations
3.25.230 Failure to report-nonpayment,fraud
3.25.240 Tax assessment-notice requirements
3.25.250 Tax assessment-hearing,application,and determination
3.25.260 Relief from taxes—disaster relief
3.25.270 Conviction for violation-taxes not waived
3.25.280 Severability
3.25.290 Remedies cumulative
3.25.300 Amendment or modification
3.25.010 Title.
This Ordinance shall be known as the Cannabis Business Tax Ordinance.
3.25.020 Authority and Purpose.
The purpose of this Ordinance is to adopt a general tax,pursuant to Sections 37101 and 37100.5 of the California Government Code,upon Cannabis
Commercial Businesses that engage in business in the City of Huntington Beach("City"),the Cannabis Business Tax is levied based upon business Gross
Receipts.The Cannabis Business Tax is not a sales and use tax,a tax upon income,or a tax upon real property.
The Cannabis Business Tax is a general tax enacted solely for general, governmental purposes of the City and not for specific purposes.All of the
proceeds from the tax imposed by this section shall be placed in the City's General Fund and be available for any lawful municipal purpose.
3.25.030 Intent.
The intent of this Ordinance is to levy a tax on all Cannabis Businesses operating in the City,regardless of whether conducting such business would
have been legal at the time this section was adopted.Nothing in this section shall be interpreted to authorize or permit any business activity that would
not otherwise be legal or permissible under laws applicable to the activity at the time the activity is undertaken.
3.25.40 Definitions.
The following words and phrases shall have the meanings set forth below when used in this section:
"Business"shall include all activities engaged in,or caused to be engaged in,within the City,including any commercial or industrial enterprise,
trade, profession, occupation,vocation, calling, or livelihood,whether or not carried on for gain or profit, but shall not include the services
rendered by an Employee to his or her employer.
"Calendar year"means January 1 through December 31 of the same year.
"Cannabis"means all parts of the plant Cannabis Sativa Linnaeus,Cannabis Indica,or Cannabis Ruderalis,whether growing or not;the seeds
thereof;the resin,whether crude or purified,extracted from any part of the plant;and every compound,manufacture,salt,derivative,mixture,
or preparation of the plant,its seeds or resin."Cannabis"also means the separated resin,whether crude or purified,obtained from Cannabis.
"Cannabis"shall not include"industrial hemp,"unless otherwise specified.
"Cannabis Business"means any Business activity involving Cannabis or Cannabis Products.
"Cannabis Business Tax"or"Business Tax,"means the taxes due pursuant to this chapter for engaging in a Cannabis Business in the City.
"Cannabis Product"means raw cannabis that has undergone a process whereby the raw agricultural product has been transformed into a
concentrate,an edible product,or a topical product."Cannabis product"also means Cannabis Products as defined by Section 11018.1 of the
California Health and Safety Code and is not limited to medicinal Cannabis Products.
"City"means the City of Huntington Beach.
"Commercial Cannabis Cultivation"means cultivation of Cannabis undertaken in the course of conducting a Cannabis Business.
"Commercial Cannabis Permit" means a permit issued by the City to a person authorizing that person to operate a Cannabis Business or
engage in business as a Cannabis Business within the City.
"Cultivation"means any activity involving the planting,growing,harvesting,drying,curing,grading,or trimming of cannabis and includes,but
is not limited to,the operation of an indoor,outdoor,mixed light,or nursery.All outdoor or mixed light cultivation shall be prohibited in the City.
"Distribution"means business activities including the procurement,sale,and transport of Cannabis and Cannabis Products between other
licensed Cannabis Businesses.
"Employee"means each and every person engaged in the operation or conduct of any business,whether as owner,member of the owner's
family, partner, associate, agent, manager or solicitor, and each and every other person employed or working in such business for a wage,
salary,commission,barter or any other form of compensation.
"Engaged in business as a Cannabis Business" means the commencing, conducting, operating, managing or carrying on of a Cannabis
Business,whether done as owner,or by means of an officer,agent,manager,employee,or otherwise,whether operating from a fixed location
in the City or coming into the City from an outside location to engage in such activities.A person shall be deemed engaged in business within
the City if:
1. Such person or person's employee maintains a fixed place of business within the City for the benefit or partial benefit of such person;
2. Such person or person's employee owns or leases real property within the City for business purposes;
3. Such person or person's employee regularly maintains a stock of tangible personal property in the City for sale in the ordinary course
of business;
4. Such person or person's employee regularly conducts solicitation of business within the City;or
5. Such person or person's employee performs work or renders services in the City.
The foregoing specified activities shall not be a limitation on the meaning of"engaged in business."
"Evidence of doing business" means evidence such as, without limitation, use of signs, circulars, cards or any other advertising media,
including the use of internet or telephone solicitation,or representation to a government agency or to the public that such person is engaged
in a Cannabis Business in the City.
"Gross Receipts," except as otherwise specifically provided herein, means, whether designated a sates price, royalty, rent, slotting fee,
commission,dividend,or other designation,the total amount(including all receipts,cash,credits,services and property of any kind or nature)
received or payable for sales of goods,wares or merchandise,or for the performance of any act or service of any nature for which a charge is
made or credit allowed(whether such service,act or employment is done as part of or in connection with the sale of goods,wares,merchandise
or not),without any deduction therefrom on account of the cost of the property sold,the cost of materials used,labor or service costs,interest
paid or payable,losses or any other expense whatsoever. Notwithstanding the foregoing,the following shall be excluded from Gross Receipts:
1. Cash discounts where allowed and taken on sales;
2. Any tax required by law to be included in or added to the purchase price and collected from the consumer or purchaser;
3. Such part of the sale price of any property returned by purchasers to the seller as refunded by the seller by way of cash or credit
allowances or return of refundable deposits previously included in gross receipts;
4. Receipts derived from the occasional sale of used, obsolete or surplus trade fixtures, machinery, or other equipment used by the
taxpayer in the regular course of the taxpayer's business;
5. Cash value of sales,trades or transactions between departments or units of the same business located in the City,or if authorized by
the Tax Administrator in writing in accordance with section 3.25.140(B);
6. Whenever there are included within the gross receipts amounts that reflect sales for which credit is extended and such amount proved
uncollectible in a subsequent year,those amounts may be excluded from the gross receipts in the year they prove to be uncollectible;
provided,however,if the whole or portion of such amounts excluded as uncollectible are subsequently collected they shall be included
in the amount of gross receipts for the period when they are recovered;
7. Receipts of refundable deposits,except that such deposits when forfeited and taken into income of the business shall not be excluded
when in excess of one dollar;
8. Amounts collected for others where the business is acting as an agent or trustee and to the extent that such amounts are paid to those
for whom collected.Such agents or trustees must provide the City's Tax Administrator with the names and the addresses of the others
and the amounts paid to them.This exclusion shall not apply to any fees, percentages,or other payments retained by the agent or
trustees.
9. Retail sales of t-shirts,sweaters,hats,stickers,key chains,bags,books,posters,rolling papers,Cannabis accessories such as pipes,pipe
screens,vape pen batteries(without Cannabis or industrial hemp)or other personal tangible property which the Tax Administrator has
excluded in writing by issuing an administrative ruling per Section 3.25.140 shall not be subject to the Cannabis Business tax under this
section.
"Indoor Cultivation"means the cultivation of Cannabis inside a permanent enclosed building or structure.
"Manufacturing" means the production, preparation, propagation, or compounding of Cannabis or Cannabis Products either directly or
indirectly or by extraction methods,or independently by means of chemical synthesis,or by a combination of extraction and chemical synthesis
at a fixed location that packages or repackages Cannabis or Cannabis Products or labels or relabels their containers.
"Person"means an individual,firm,partnership,joint venture,association,corporation,limited liability company,estate,trust,business trust,
receiver,syndicate,or any other group or combination acting as a unit,whether organized as a nonprofit or for-profit entity,and includes the
plural as well as the singular number.
"Processing"means a cultivation site that conducts only trimming,drying,curing,grading,packaging,or labeling of cannabis,industrial hemp
and non-manufactured Cannabis Products.
"Retail, Retailer, or Retail Facility" means a licensed premises where Cannabis, Cannabis Products,or devices for the use of Cannabis or
Cannabis Products are offered,either individually or in any combination for retail sale, including an establishment that delivers Cannabis or
Cannabis Products as part of a Retail sale.
"Sale, "sell"and"to sell"means and includes any sale,exchange,or barter.It shall also mean any transaction whereby,for any consideration,
title to Cannabis,Cannabis Products,industrial hemp and/or industrial hemp products are transferred from one person to another and includes
the delivery of Cannabis, Cannabis Products,industrial hemp and/or industrial hemp products pursuant to an order placed for the purchase
of the same,but does not include the return of Cannabis,Cannabis Products,industrial hemp and/or industrial hemp products to the licensee
from whom the Cannabis,Cannabis Products,industrial hemp and/or industrial hemp product was purchased.
"State"means the State of California.
"State license, "license,"or"registration"means a State license issued pursuant to California Business&Professions Code Section 26050,
and all other applicable State laws,required for operating a Cannabis Business.
"Tax Administrator"means the City Manager of the City of Huntington Beach or his or her designee.
"Testing Laboratory" means a Cannabis Business that (i)offers or performs tests of Cannabis,Cannabis Products, industrial hemp and/or
industrial hemp products,(ii)offers no service other than such tests,(iii)sells no products,excepting only testing supplies and materials,(iv)is
accredited by an accrediting body that is independent from all other persons involved in the Cannabis industry in the State,and(v)is licensed
by the California Department of Cannabis Control or other State agency required by law.
3.25.50 Tax Imposed.
A. There is imposed upon each person who is engaged in business as a Cannabis Business Tax.Such tax is payable regardless of whether
the business has been issued a Commercial Cannabis Permit to operate lawfully in the City or is operating unlawfully.The City's acceptance of
a Cannabis Business Tax payment from a Cannabis Business operating illegally shall not constitute the City's approval or consent to such illegal
operations.
B. Pursuant to State law,the City Council may, by Resolution or Ordinance, set,increase or decrease the rate of the Cannabis Business
Tax,including the initial rate of Cannabis Business Tax,within the minimum and maximum prescribed range of tax rates,and establish a class
of persons that is exempt or excepted from the tax or discontinue any such exemption or exception.Notwithstanding the foregoing,in no event
shall the City Council repeal this tax,or set any adjusted rate that is less than the minimum rate,nor that exceeds the maximum rates calculated
pursuant to this section.
C. The minimum and maximum rate of the Cannabis Business Tax shall be calculated as follows:
1. Every person engaged in Retail sales of Cannabis and/or Cannabis Products, including as a Retailer (dispensary) or non-storefront
Retailer(Retail delivery business)shalt be subject to up to a maximum tax rate not to exceed six percent(6%)of Gross Receipts.
2. Every person engaged in the Indoor Cultivation for Cannabis shall be subject up to a maximum tax rate not to exceed one percent(1%)
of Gross Receipts.
3. Every person engaged in the operation of a Testing Laboratory for Cannabis and/or Cannabis Products shall be subject to up to a
maximum tax rate not to exceed one percent(1%)of Gross Receipts.
4. Every person engaged in Distribution of Cannabis and/or Cannabis Products shall be subject to up to a maximum tax rate not to exceed
one percent(1%)of Gross Receipts.
5. Every person engaged in Manufacturing or Processing of Cannabis and/or Cannabis Products,or any other type of Cannabis business
not described in Section 3.25.050(C)(1),(2),(3),or(4)shall be subject to up to a maximum tax rate not to exceed one percent(1%)of
Gross Receipts.
Persons subject to the Cannabis Business Tax shall register with the City and pay any fees established by the City Council.Such fees shall not exceed
the cost of providing the service and not be considered as a tax and may be adjusted from time to time to recover related costs by Resolution of the
City Council.
3.25.60 Reporting and remittance of tax.
A. The Cannabis Business Tax imposed by this section shall be paid,in arrears,on a monthly basis.Each person owing a Cannabis Business
Tax each calendar month shall,no later than the last day of the month following the close of the calendar month,file with the Tax Administrator
a statement('Tax Statement")of the tax owed for that calendar month and the basis for calculating that tax.The Tax Statement is required to
be submitted on a form prescribed by the Tax Administrator.The Cannabis Business Tax for each calendar month shall be due and payable on
that same date that the Tax Statement for the calendar month is due.
B. Upon cessation of a Cannabis Business,Tax Statements and Cannabis tax payments shall be immediately due for all calendar months
up to and including the calendar month during which cessation occurred.
C. The Tax Administrator may, at his or her discretion,establish alternative reporting and payment periods for any taxpayer as the Tax
Administrator deems necessary to ensure efficient and effective collection of the Cannabis Business Tax,but no less frequently than quarterly.
The Tax Administrator may also require that a deposit,to be applied against the Cannabis Business Taxes due for a calendar month,be made
by a taxpayer at the beginning of that calendar month.In no event shall the deposit required by the Tax Administrator exceed the Cannabis
Business Tax amount he or she projects will be owed,in his or her judgment,by the taxpayer for the calendar month.The Tax Administrator may
require that a taxpayer make Cannabis Tax payments via a cashier's check,money order,wire transfer,or similar instrument.
3.25.070 Payments and communications-timely remittance.
Whenever any Cannabis Tax payment,statement, report, request or other communication is due, it must be received by the Tax Administrator on or
before the final due date.A postmark will not be accepted as timely remittance.If the due date would fall on a Saturday,Sunday,or a holiday observed
by the City,the due date shall be the last business day of the month following the close of the calendar month which the City is open to the public.
3.25.080 Payment when taxes deemed delinquent.
Unless otherwise specifically provided under other provisions of this section,the Cannabis Business Taxes required to be paid pursuant to this section
shall be deemed delinquent if not received by the Tax Administrator on or before the due date as specified in Sections 3.25.060 and/or 3.25.070.
3.25.090 Notice not required by the City.
The City may as a courtesy send a tax notice to the Cannabis Business which owes the City a Cannabis Business Tax.However,the Tax Administrator is
not required to send a delinquency or other notice or bill to any person subject to the provisions of this section.Failure to send such notice or bill shall
not affect the validity of any tax or penalty due under the provisions of this section.
3.25.100 Penalties and interest.
Any person who fails or refuses to pay any Cannabis Business Tax required to be paid pursuant to this section on or before the due date shall pay
penalties and interest as follows:
A penalty equal to ten percent(10%)of the amount of the tax due,in addition to the amount of the tax due,plus interest on the unpaid tax calculated
from the due date of the tax at the rate of one percent(1.0%)per month.
If the tax remains unpaid for a period exceeding one calendar month beyond the due date,an additional penalty equal to twenty-five percent(25%)of
the amount of the tax,plus interest at the rate of one percent(1.0%)per month on the unpaid tax and on the unpaid penalties.
Interest shall be applied at the rate of one percent(1.0%)per month on the first day of the month for the full month and will continue to accrue monthly
on the tax and penalty until the balance is paid in full.
Whenever a check or electronic payment is submitted in payment of a Cannabis Business Tax and the payment is subsequently returned unpaid by
the bank for any reason,the taxpayer will be liable for the tax amount due plus any fees,penalties and interest as provided for in this section,and any
other amount allowed under State law.
The City may revoke or refuse to renew the license required by Section 3.25.030 for any business that is delinquent in the payment of any tax due
pursuant to this section or that fails to make additional fee payments required by the City.
3.25.110 Refunds and credits.
A. No refund shall be made of any tax collected pursuant to this section,except as provided in Section 3.25.120.
B. No refund of any Cannabis Business Tax collected pursuant to this section shall be made because of the discontinuation,dissolution,or
other termination of a business.
3.25.120 Refunds and procedures.
A. Whenever the amount of any Cannabis Business Tax,penalty or interest has been overpaid,paid more than once,or has been erroneously
collected or received by the City under this section,it may be refunded to the claimant who paid the tax provided that a written claim for refund
is filed with the Tax Administrator within one(1)year of the date the tax was originally due or paid,whichever came first.
B. The Tax Administrator,his or her designee,or any other City officer charged with the administration of this section shall have the right to
examine and audit all the books and business records of the claimant in order to determine the eligibility of the claimant to the claimed refund.
No claim for refund shall be allowed if the claimant refuses to allow such examination of claimant's books and business records after request
by the Tax Administrator to do so.
C. In the event that the Cannabis Business Tax was erroneously paid in an amount in excess of the tax due,and the error is attributable
to the City,the City shall refund the amount of tax erroneously paid; provided that (i) a claim for refund has been timely filed with the Tax
Administrator;and(ii)the refund cannot exceed,under any circumstance,the amount of tax overpaid during the twelve months preceding the
last month for which the claim states the tax was overpaid.
3.25.130 Personal cultivation not taxed.
The provisions of this section shall not apply to personal Cannabis cultivation or personal use of Cannabis,to the extent those activities are authorized
in the State's "Medicinal and Adult Use Cannabis Regulation and Safety Act," as may be amended.This section shall not apply to personal use of
Cannabis that is specifically exempted from State licensing requirements,that meets the definition of personal use or equivalent terminology under
State law,and provided that the individual receives no compensation whatsoever related to that personal Cultivation or use.
3.25.140 Administration of the tax.
A. It shall be the duty of the Tax Administrator to collect the taxes,penalties,fees,and perform the duties required by this section.
B. For purposes of administration and enforcement of this section generally,the Tax Administrator may from time to time promulgate
such administrative interpretations,rules and/or procedures consistent with the purpose,intent and express terms of this section as he or she
deems necessary to implement or clarify such provisions or aid in enforcement.
C. The Tax Administrator may take such administrative actions as needed to administer the Cannabis Business Tax, including but not
limited to:
1. Provide to all Cannabis Business taxpayers forms for the reporting of the tax;
2. Provide information to any taxpayer concerning the provisions of this section;
3. Receive and record all taxes remitted to the City as provided in this section;
4. Maintain records of taxpayer reports and taxes collected pursuant to this section;
5. Assess penalties and interest to taxpayers pursuant to this section;
6. Determine amounts owed under and enforce collection pursuant to this section.
3.25.150 Appeal procedure.
Any taxpayer aggrieved by any decision of the Tax Administrator with respect to the amount of tax,interest,penalties and fees,if any,due under this
section may appeal to the City Council by filing a notice of appeal with the City Clerk within thirty(30)calendar days of the serving or mailing of the
Tax Administrator's determination of the amount due.The City Clerk,or his or her designee,shall fix a time and place for hearing such appeal,and the
City Clerk,or his or her designee,shall give notice in writing to such operator at the last known place of address.The finding of the City Council shall
be final and conclusive and shall be served upon the appellant in the manner prescribed by this section 3.25.150 for service of notice of hearing.Any
amount found to be due shall be immediately due and payable upon the service of the notice.
3.25.160 Enforcement-action to collect.
Any taxes,penalties and/or fees required to be paid under the provisions of this section shall be deemed a debt owed to the City.Any person owing
money to the City under the provisions of this section shall be liable in an action brought in the name of the City for the recovery of such debt.The
provisions of this section shall not be deemed a limitation upon the right of the City to bring any other action including criminal,civil and equitable
actions,based upon the failure to pay the Cannabis Business Tax,penalties and/or fees imposed by this section,or the failure to comply with any of
the provisions of this section.
3.25.170 Apportionment.
If a business subject to the Cannabis Business Tax is operating both within and outside the City, it is the intent of the City to apply the Cannabis
Business Tax so that the Measure of the tax fairly reflects the proportion of the taxed activity actually carried on in the City.To the extent Federal or
State law requires that any tax due from any taxpayer be apportioned,the taxpayer may indicate said apportionment on his or her tax return.The Tax
Administrator may promulgate administrative procedures for apportionment as he or she finds useful or necessary.
3.25.180 Constitutionality and legality.
The Cannabis Business Tax is intended to be applied in a manner consistent with the United States and California Constitutions and State law.None
of the tax provided for by this section shall be applied in a manner that causes an undue burden upon interstate commerce,a violation of the equal
protection or due process clauses of the Constitutions of the United States or the State of California, or a violation of any other provision of the
California Constitution or State law.If a person believes that the tax,as applied to him or her,is impermissible under applicable law, he or she may
request that the Tax Administrator release him or her from the obligation to pay the impermissible portion of the tax.
3.30.190 Audit and examination of premises and records.
A. For the purpose of ascertaining the amount of Cannabis Business Tax owed or verification any representations made by any taxpayer
to the City in support of his or her tax calculation, the Tax Administrator shall have the power to inspect any location where commercial
Cannabis Cultivation occurs and to audit and examine all books and records (including, but not limited to bookkeeping records, State and
•
Federal income tax returns,and other records relating to the Gross Receipts of the business) of persons engaged in Cannabis Businesses in
the City. In conducting such investigation,the Tax Administrator shall have the power to inspect any equipment, such as but not limited to
computers or point of sale machines,that may contain such records.
B. It shall be the duty of every person liable for the collection and payment to the City of any Cannabis Business Tax imposed by this
section to keep and preserve,for a period of at least three(3)years,all records as may be necessary to determine the amount of such tax as he
or she may have been liable for the collection of and payment to the City,which records the Tax Administrator or his/her designee shall have
the right to inspect at all reasonable times.
C. Should the Tax Administrator be required to perform an audit of the records of any Cannabis Business for failure to timely or accurately
report Cannabis Business Taxes pursuant to sections 3.25.060 and/or 3.25.070, the entire cost of the audit shall be assessed against the
operator.
3.25.200 Other licenses,permits,taxes,fees or charges.
A. Nothing contained in this section shall be deemed to create,replace,amend,repeal or be in lieu of,or in any way affect any requirements for,
any Commercial Cannabis Permit or License the City may require for any purpose. In addition, nothing contained in this section shall be deemed to
create, replace,amend, repeal or be in lieu of,or in any way affect any requirements for,any tax,fee or other charge imposed,assessed or required
under any other Chapter of this code or any other Ordinance or Resolution of the City.
3.25.210 Payment of tax does not authorize unlawful business.
A. The payment of a Cannabis Business Tax required by this section,and its acceptance by the City,shall not entitle any person to carry on
any Cannabis Business unless the person has complied with all of the requirements of this code and all other applicable State laws.
B. No tax paid under the provisions of this section shall be construed as authorizing the conduct or continuance of any illegal or unlawful
business,or any business in violation of any local or state law.
3.25.220 Deficiency determinations.
If the Tax Administrator is not satisfied that any statement filed as required under the provisions of this section is correct, or that the amount of
Cannabis Business Tax is correctly computed, he or she may compute and determine the amount to be paid and make a deficiency determination
upon the basis of the facts contained in the statement or upon the basis of any information in his or her possession or that may come into his or her
possession within three(3)years of the date the tax was originally due and payable.One or more deficiency determinations of the amount of tax due
for a period or periods may be made.When a person discontinues engaging in a Cannabis Business,a deficiency determination may be made at any
time within three(3)years thereafter as to any liability arising from engaging in such Cannabis Business whether or not a deficiency determination is
issued prior to the date the tax would otherwise be due.Whenever a deficiency determination is made,a notice shall be given to the person concerned
in the same manner as notices of assessment are given under Section 3.25.240.
3.25.230 Failure to report- nonpayment,fraud.
A. Under any of the following circumstances,the Tax Administrator may make and give notice of an assessment of the amount of Cannabis
Business Tax owed by a person under this section at any time:
1. If the person has not filed a complete statement required under the provisions of this section;
2. If the person has not paid the tax due under the provisions of this section;
3. If the person has not,after demand by the Tax Administrator,filed a corrected statement,or furnished to the Tax Administrator adequate
substantiation of the information contained in a statement already filed,or paid any additional amount of tax due under the provisions
of this section;or
4. If the Tax Administrator determines that the nonpayment of any Cannabis Business Tax due under this section is due to fraud,a penalty
of twenty five percent(25%)of the amount of the tax shall be added thereto in addition to penalties and interest otherwise payable
under this section and any other penalties allowed by law.
B. The notice of assessment shall separately set forth the amount of any tax known by the Tax Administrator to be due or estimated by the
Tax Administrator,after consideration of all information within the Tax Administrator's knowledge concerning the business and activities of the
person assessed,to be due under each applicable provision of this section and shall include the amount of any penalties or interest accrued on
each amount to the date of the notice of assessment.
3.25.240 Tax assessment-notice requirements.
The notice of assessment shall be served upon the person either by personal delivery,by overnight delivery by a nationally-recognized courier service,
or by a deposit of the notice in the United States mail,postage prepaid thereon,addressed to the person at the address of the location of the business
or to such other address as he or she shall register with the Tax Administrator for the purpose of receiving notices provided under this section;or,
should the person have no address registered with the Tax Administrator for such purpose,then to such person's last known address. For the purpose
of Section 3.25.240,a service by overnight delivery shall be deemed to have occurred one(1)calendar day following deposit with a courier and service
by mail shall be deemed to have occurred three(3)days following deposit in the United States mail.
3.25.250 Tax assessment hearing,application and determination.
Within thirty(30) calendar days after the date of service of the notice of assessment the person may apply in writing to the Tax Administrator for
a hearing on the assessment. If application for a hearing before the City is not made within the time herein prescribed,the Cannabis Business Tax
assessed by the Tax Administrator shall become final and conclusive. Within thirty(30)calendar days of the receipt of any such application for hearing,
•
the Tax Administrator shall cause the matter to be set for hearing before him or her no later than thirty(30) calendar days after the receipt of the
application,unless a later date is agreed to by the Tax Administrator and the person requesting the hearing.Notice of such hearing shall be given by
the Tax Administrator to the person requesting such hearing not later than five(5)calendar days prior to such hearing.At such hearing said applicant
may appear and offer evidence why the assessment as made by the Tax Administrator should not be confirmed and fixed as the tax due.After such
hearing the Tax Administrator shall determine and reassess(if necessary)the proper tax to be charged and shall give written notice to the person in
the manner prescribed in Section 3.25.240 for giving notice of assessment.
3.25.260 Relief from taxes-disaster relief.
A. If a Cannabis Business is unable to comply with any tax requirement imposed under this section due to a disaster,the business may
notify the Tax Administrator of its inability to comply and request relief from the tax requirement.For purposes of this section,"disaster'means
fire,flood,storm,tidal wave,earthquake,or similar public calamity,whether or not resulting from natural causes.
B. The Cannabis Business shall provide any information required by the Tax Administrator including, without limitation, why relief is
requested,the time period for which the relief is requested, and the reason relief is needed for the specific amount of time.The Cannabis
Business agrees to grant the Tax Administrator or his/her designee access to the location where the Cannabis Business has been impacted due
to a disaster.
C. The Tax Administrator,in his/her sole discretion,may provide relief from the Cannabis Business Tax requirement for businesses whose
operations have been impacted by a disaster if such tax relief does not exceed fifteen thousand(515,000)dollars.Such temporary relief may
be granted for a reasonable amount of time,in the Tax Administrator's sole discretion,and the amount and duration of relief should be based
upon how long it would reasonably take for the Cannabis Business to recover from the disaster.Further,the Tax Administrator may require that
the Cannabis Business follow certain conditions to receive temporary relief from the Cannabis Business Tax requirement.
3.25.270 Conviction for violation -taxes not waived.
The conviction and punishment of any person for failure to pay the required Cannabis Business Tax shall not excuse or exempt such person from any
civil action for the tax debt unpaid at the time of such conviction.No civil action shall prevent a criminal prosecution for any violation of the provisions
of this section or of any State law requiring the payment of all taxes.Any person violating any of the provisions of this section shall be guilty of a
misdemeanor.
3.25.280 Severability.
If any provision of this section, or its application to any person or circumstance, is determined by a court of competent jurisdiction to be unlawful,
unenforceable or otherwise void,that determination shall have no effect on any other provision of this section or the application of this section to any
other person or circumstance and,to that end,the provisions hereof are severable.
3.25.290 Remedies cumulative.
All remedies and penalties prescribed by this section or which are available under any other provision of this code and any other provision of law or
equity are cumulative.
The use of one or more remedies by the City shall not bar the use of any other remedy for the purpose of enforcing the provisions of this section.
3.25.300 Amendment or modification.
Except as set forth in this section 3.25.310, this section may be amended or modified but not repealed by the City Council without a vote of the
people.However,as required by Article XIII C of the California Constitution,voter approval is required for any amendment that would expand,extend,
or increase the rate of any tax levied pursuant to this section.The people of the City of Huntington Beach affirm that the following actions shall not
constitute an increase of the rate of a tax:
A. The restoration or adjustment of the rate of the tax to a rate that is neither less nor higher than that allowed by this chapter,in those
circumstances where,among others,the City Council has previously acted to reduce or increase the rate of the tax within the allowed range or
is incrementally implementing an increase authorized by this chapter;
B. An action that interprets or clarifies (i) the methodology of applying or calculating the Cannabis Business Tax or (ii) any definition
applicable to the tax,so long as the interpretation or clarification(even if contrary to some prior interpretation or clarification)is not inconsistent
with the provisions of this Chapter 3.25;or
C. The collection of the tax imposed by this section even if the City had,for some period of time,failed to collect the tax.
SECTION 2.Pursuant to Article XIII B of the California Constitution,the appropriation limit for the City of Huntington Beach will be increased
by the maximum projected aggregate collection authorized by the levy of this general tax,as indicated in Section 1,in each of the years covered by
this Ordinance plus the amount,if any,by which the appropriation limit is decreased by law as a result of the levy of the general tax set forth in this
Ordinance.
SECTION 3.If any portion of this Ordinance is declared invalid by a court of law or other legal body with applicable authority,the invalidity shall
not affect or prohibit the force and effect of any other provision or application of the Ordinance that is not deemed invalid.The voters of the City hereby
declare that they would have circulated for qualification and/or voted for the adoption of this Section,and each portion thereof,regardless of the fact
that any portion of the initiative may be subsequently deemed invalid.
SECTION 4.Pursuant to California Constitution Article XIIIC§(2)(b)and California Elections Code§9217,this Ordinance shall take effect only if
approved by a majority of the eligible voters of the City of Huntington Beach voting at the General Municipal Election to be held on November 8,2022,
and shall take effect ten(10)days after the City Council has certified the results of the General Municipal Election by Resolution.
SECTION 5.This order shall take effect according to law ten days after certification of the election at which it is adopted.
• it--
Impartial Analysis
City of Huntington Beach
Measure 0
Measure 0 is submitted to the voters by the Huntington Beach City Council and would amend the Huntington Beach Municipal Code to establish
a Cannabis Business Tax that would apply to commercial cannabis businesses that may operate in Huntington Beach, as defined in the proposed
ordinance.
Background on the Measure
The Huntington Beach City Council approved the submission of an ordinance for voter approval to amend the Huntington Beach Municipal Code
("HBMC")to establish a general tax that would apply to commercial cannabis businesses that may operate in Huntington Beach.The ordinance would
establish both(i)a not-to-exceed rate of 6%local general tax on the gross receipts received by any cannabis retail business;and(ii)a not-to-exceed
rate of 1%local general tax on any other cannabis business,including but not limited to indoor cannabis cultivation,manufacturing,testing laboratory,
and distribution businesses. The general tax must be approved by a majority of the voters in Huntington Beach, the proceeds of which would be
deposited into the City's General Fund to be used for any lawful City program or service.
The City Council cannot repeal this general tax or set any adjusted rate that exceeds the maximum rates,without voter approval at an election.
Effects of the Measure
If passed,Measure 0 would amend the HBMC to impose a general tax on commercial cannabis businesses as defined in the proposed ordinance.The
tax is imposed on commercial cannabis businesses and is not a sales tax imposed on qualified patients, primary caregivers or customers. The tax
would apply to businesses operating both legally and illegally;however,it should be noted that the Measure does not authorize or permit any type of
commercial cannabis businesses.
Monies from the proposed Cannabis Business Tax would be deposited into the General Fund. The total amount of the tax would depend on the gross
receipts of the business.
The Measure sets taxation rates that could be adjusted by the City Council periodically,so long as the rates do not exceed the maximum rates approved
by voters.The Cannabis Business Tax would be paid in arrears,on a monthly basis and failure to timely pay would result in certain increasing fines and
penalties.
Measure 0 requires a simple majority vote of 50%plus 1 to pass.A"yes"vote for Measure 0 will establish a Huntington Beach Cannabis Business Tax
if commercial cannabis businesses ever become allowed.A"no"vote against Measure 0 will not establish such a tax.
The above statement is an impartial analysis of Measure O.Copies of the text of the proposed ordinance is available in the City Clerk's Office,public
libraries,and on the City's website at httos://huntingtonbeachca.gov/.For more information,contact the City Clerk's Office at(714)536-5227
e
Argument in Favor of Measure 0
Please vote YES on Measure 0 to establish a tax rate for cannabis
businesses should they ever be permitted in Huntington Beach.
During the June 2022 primary election, nearly 2/3 of those Huntington
Beach residents who voted,voted in favor of a measure nearly identical to
this one.It fell just shy of the two-thirds margin needed to pass a Special
Tax.The tax is now proposed here in Measure 0 as a General Tax,which,
under our City Charter,requires a simple majority to pass.
YES,on Measure 0 does not approve or allow for cannabis businesses to
open and operate in Huntington Beach.
YES,on Measure 0 establishes local control and ensures that if allowed,
commercial cannabis businesses operating in Huntington Beach will
pay their fair share of taxes. This general tax will provide Huntington
Beach with additional General Fund revenue that could be used for any
lawful purpose such as homeless prevention and intervention services,
improving parks and roads and Public Safety.
YES,on Measure 0 simply permits the City to collect a tax from cannabis
businesses if allowed to operate in the community. By acting now,the
City will have a tax in place if cannabis businesses are approved later or
imposed upon us by Sacramento.
Measure 0 is fiscally responsible, timely, and prudent. Make sure that
commercial cannabis businesses pay their fair share! Please join us in
voting YES on Measure O.
For more information,visit www.huntingtonbeachca.gov/cannabis
s/Rhonda Bolton
Huntington Beach City Councilmember
s/Kim Carr
Huntington Beach City Councilmember
s/Dan Kalmick
Huntington Beach City Councilmember
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4;..31fxey
Rebuttal to Argument in Favor of Measure 0
This is a lot more than a "just-in-case" tax measure. A "Yes" vote on
this measure will be interpreted by the City Council as a "Yes" vote for
legalizing recreational cannabis sales all over this city.
If this measure is approved, the Council will have your "green light" to
legalize retail recreational cannabis stores anywhere they want.
Those of us who have been following the push for legalized retail cannabis
recognize this as something Big Cannabis has been pushing for with their
allies on the City Council with minimal community notice or input. The
so-called"Town Hall,"a video of which is available on the City's cannabis
site,consisted of forty representatives of the cannabis industry and one
ordinary citizen. Some community input!
Hasn't this Council done enough to diminish our quality of life? Do we
need to join Costa Mesa and Santa Ana in a race to the bottom?
Vote"No"on Measure 0!
s/Russell Neal
Vice President,Huntington Beach Republican Assembly
D/`«
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Argument Against Measure 0
Do not be deceived by this so-called"Tax Measure." The City Council will
use your "Yes" vote on this measure as an excuse for them to legalize
cannabis growing,manufacture,warehousing,distribution and retail sales
all over the city,and they can do that without your further vote.
The promised tax is "up to" 6% and 1%. That means they can set the
tax lower,even at zero. So,the promised windfall might turn out to also
be zero. Plus,even the promised money would barely pay for one more
police officer,and we'll need many more than that if this passes!
Measure A on the June election was earmarked for police and homeless
programs. This measure puts the money in the general fund,to be wasted
however the Council wants.
You cannot look at the tax revenue without considering what legal
cannabis will do:
Legal cannabis will increase the number of impaired drivers on our roads.
Legal cannabis will actually increase illegal cannabis, like it does
everywhere it is tried.
Legalized cannabis will increase the risk of experimentation and addiction
for our children.
Dangerous edibles will find their way to your children and voting for this
could cost your kid their life.
Alt types of cannabis businesses pollute the air and consume precious
water resources. This will fill the air you breathe with its well-known
stench.
Every place that has legalized recreational cannabis in this manner has
come to regret it.
Do not turn your city over to Big Cannabis and its supporters on the City
Council. The last thing we need is yet another special interest controlling
our city!
For more information and documentation see: https://hbra.us/wp-
content/uploads/2022/07/No-on-HB-Pot-Shops.pdf
s/Russell Neal
Vice President,Huntington Beach Republican Assembly
•
Rebuttal to Argument Against Measure 0
Contrary to its opponent's assertions,Measure 0 would only establish a
tax rate for cannabis businesses if ever permitted in Huntington Beach,
nothing more.
The opponent of this Measure makes tired and spurious claims about
a now mature cannabis industry and marketplace. They cite tabloid
headlines and use the arcane scare tactics of"Reefer Madness" from a
bygone era. Huntington Beach supports legal and regulated cannabis
sales;Nearly 2/3 of voters in June supported an almost identical tax.
The truth is legal and regulated cannabis makes communities safer,
works to drive out the illicit market and will revitalize our aging shopping
centers.
Other Orange County cities, like Santa Ana and Costa Mesa that were
early adopters of cannabis policy are now racing to expand an industry
that's brought jobs and commerce to their cities.
If we do nothing, what happened in Hermosa Beach, and may happen
in Redondo Beach and Manhattan Beach, will happen in Huntington
Beach.Two voter-initiated ballot measures were brought in for petition
circulation last year. These would've let the cannabis industry drive
regulatory process to the detriment of the community.
Rather than passively stand by while outside interests seek to dictate our
cannabis rules—something Measure O's opponents should want to avoid,
given their criticism of"special interests"— we're acting now to maintain
local control of this issue.
Huntington Beach has held numerous study sessions and meetings and
will continue to publicly engage the community and all stakeholders as
we continue crafting cannabis policy for Huntington Beach.
Please vote YES on Measure O.
For more information,visit www.huntingtonbeachca.gov/cannabis
s/Rhonda Bolton
Huntington Beach City Councilmember
s/Kim Carr
Huntington Beach City Councilmember
s/Dan Kalmick
Huntington Beach City Councilmember
REBUTTAL TO ARGUMENT AGAINST MEASURE _
ON TAXATION OF COMMERCIAL CANNABIS BUSINESSES
Contrary to its opponent's assertions, Measure_would only establish a tax rate for cannabis
businesses if ever permitted in Huntington Beach, nothing more.
The opponent of this Measure makes tired and spurious claims about a now mature cannabis
industry and marketplace. They cite tabloid headlines and use the arcane scare tactics of"Reefer
Madness"from a bygone era. Huntington Beach supports legal and regulated cannabis sales;
Nearly 2/3 of voters in June supported an almost identical tax.
The truth is legal and regulated cannabis makes communities safer,works to drive out the illicit
market and will revitalize our aging shopping centers.
Other Orange County cities, like Santa Ana and Costa Mesa that were early adopters of cannabis
policy are now racing to expand an industry that's brought jobs and commerce to their cities.
If we do nothing,what happened in Hermosa Beach, and may happen in Redondo Beach and
Manhattan Beach,will happen in Huntington Beach. Two voter-initiated ballot measures were
brought in for petition circulation last year. These would've let the cannabis industry drive
regulatory process to the detriment of the community.
Rather than passively stand by while outside interests seek to dictate our cannabis rules—
something Measure_'s opponents should want to avoid, given their criticism of"spegial
interests"— we're acting now to maintain local control of this issue. p
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Huntington Beach has held numerous study sessions and meetings and will continue 1�blicl�
engage the community and all stakeholders as we continue crafting cannabis policy16, . CO W
Huntington Beach. _=-� C.0
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Please vote YES on Measure
30
For more information,visit www.huntingtonbeachca.gov/cannabis
"The undersigned proponent(s) or author(s) of the Rebuttal to Argument Against Measure_ on
Taxation of Commercial Cannabis Businesses at the General Municipal Election for the City of
Huntington Beach to be held on November 8, 2022, hereby state that such argument is true and
correct to the best of their knowledge and belief."
Sincerely,
Signed Date it le I 0-2---
Rhonda olton, Huntington Beach City Councilmember
Signed Date_
thria a
Kim Carr, Huntington Beach City Councilmember
Signed . L Date Big( 2 Z
Dan Kalmick, H on Beach City Councilmember
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REBUTTAL TO ARGUMENT AGAINST MEASURE
ON TAXATION OF COMMERCIAL CANNABIS BUSINESSES
Contrary to its opponent's assertions, Measure_would only establish a tax rate for cannabis
businesses if ever permitted in Huntington Beach, nothing more.
The opponent of this Measure makes tired and spurious claims about a now mature cannabis
industry and marketplace. They cite tabloid headlines and use the arcane scare tactics of"Reefer
Madness" from a bygone era. Huntington Beach supports legal and regulated cannabis sales;
Nearly 2/3 of voters in June supported an almost identical tax.
The truth is legal and regulated cannabis makes communities safer,works to drive out the illicit
market and will revitalize our aging shopping centers.
Other Orange County cities, like Santa Ana and Costa Mesa that were early adopters of cannabis
policy are now racing to expand an industry that's brought jobs and commerce to their cities.
If we do nothing,what happened in Hermosa Beach, and may happen in Redondo Beach and
Manhattan Beach,will happen in Huntington Beach. Two voter-initiated ballot measures were
brought in for petition circulation last year. These would've let the cannabis industry drive
regulatory process to the detriment of the community.
Rather than passively stand by while outside interests seek to dictate our cannabis rules—
something Measure_'s opponents should want to avoid, given their criticism of"special
interests"— we're acting now to maintain local control of this issue.
Huntington Beach has held numerous study sessions and meetings and will continue to publicly
engage the community and all stakeholders as we continue crafting cannabis policy for
Huntington Beach.
Please vote YES on Measure
For more information, visit www.huntingtonbeachca.gov/cannabis
mi "The undersigned proponent(s) or author(s) of the Rebuttal to Argument Against Measure_ on
Taxation of Commercial Cannabis Businesses at the General Municipal Election for the City of
Huntington Beach to be held on November 8, 2022, hereby state that such argument is true and
rt'C' c . correct to the best of their knowledge and belief."
J
Sih erely
t Date
Signed ZZ.
g �--- Igo
Rhonda olton, Huntington Beach City Councilmember
WOSigned � Date
im Carr, Huntington Beach City Councilmember
Signed —� Date �1�� �
arrI rficx, H n ton Beach City Councilmember
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FORM OF STATEMENT TO BE FILED BY AUTHORS OF ARGUMENTS
All arguments concerning measures filed pursuant to Division 9, Chapter 3 (beginning with § 9200) of the Elections
Code shall be accompanied by the following form statement to be signed by each proponent, and by each author, if
different, of the argument:
The undersigned proponent(s) or author(s) of the Rebuttal to Argument Against Measure on Taxation of Commercial
Cannabis Businesses at the General Municipal Election for the City of Huntington Beach to be held on November 8,
2022, hereby state that the argument is true and correct to the best of(his/her/their) knowledge and belief.
Print Name Rhonda Bolton
Title Huntington Beach City Councilmember
(If applicable):Submitted on behalf of: Signature
(name of organization) Date J ZZ.
Print Name Kim Carr
Title Huntington Beach City Councilmember
(If applicable):Submitted on behalf of : Signature oy
(name of organization) Date iloa
Print Name Dan Kalmick
Title Huntington Beach City Councilmember
Title Signature '"^
(If applicable):Submitted on behalf of: /
Date ) O 2
(name of organization)
Print Name
Title
(If applicable):Submitted on behalf of: Signature
(name of organization) Date
Print Name
Title ^�
(If applicable):Submitted on behalf of: Signature
30
- n rri
(name of organization) Date E
:4-: corY1
All Authors must print his/her name and sign this form (EC 9600) Zpill -TY ,,C
AND ad"xs fy,
Print his/her name and sign the Argument itself (EC 9283) a lit w•
q
AND n w
Print his/her name and sign the Rebuttal Argument itself (EC 9285) c)
Further, pursuant to Election Code § 9282, printed arguments submitted to the voters shall be titled either
"Argument In Favor Of Measure on Taxation of Commercial Businesses" or "Argument Against Measure on
Taxation of Commercial Businesses".
Likewise, printed rebuttal arguments submitted pursuant to Election Code § 9285 shall be titled either "Rebuttal
To Argument In Favor Of Measure on Taxation of Commercial Businesses" or "Rebuttal to Argument Against I
Measure on Taxation of Commercial Businesses".
Give this form to Council Members, Proponents, and Opponents of Measures
The following statement shall be included on the front cover, or if none, on the heading of the first page of the printed arguments in the
Voter Information Guide:
§ 9200, 9282, 9283, 9285, 9600 E.C. Statement of Authors of Arguments
F -A- 1
CITY ATTORNEY'S IMPARTIAL ANALYSIS OF MEASURE
Measure is submitted to the voters by the Huntington Beach City Council and would
amend the Huntington Beach Municipal Code to establish a Cannabis Business Tax that would
apply to commercial cannabis businesses that may operate in Huntington Beach, as defined in
the proposed ordinance.
Background on the Measure
The Huntington Beach City Council approved the submission of an ordinance for voter approval
to amend the Huntington Beach Municipal Code ("HBMC")to establish a general tax that would
apply to commercial cannabis businesses that may operate in Huntington Beach. The ordinance
would establish both (i) a not-to-exceed rate of 6% local general tax on the gross receipts
received by any cannabis retail business; and (ii) a not-to-exceed rate of 1% local general tax on
any other cannabis business, including but not limited to indoor cannabis cultivation,
manufacturing, testing laboratory, and distribution businesses. The general tax must be approved
by a majority of the voters in Huntington Beach,the proceeds of which would be deposited into
the City's General Fund to be used for any lawful City program or service. tAl
4',
The City Council cannot repeal this general tax or set any adjusted rate that exceeds the ,
maximum rates, without voter approval at an election.
Effects of the Measure
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ow
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If passed, Measure would amend the HBMC to impose a general tax on commercial
cannabis businesses as defined in the proposed ordinance. The tax is imposed on commercial
cannabis businesses and is not a sales tax imposed on qualified patients, primary caregivers or
customers. The tax would apply to businesses operating both legally and illegally; however, it
should be noted that the Measure does not authorize or permit any type of commercial cannabis
businesses.
Monies from the proposed Cannabis Business Tax would be deposited into the General Fund.
The total amount of the tax would depend on the gross receipts of the business.
The Measure sets taxation rates that could be adjusted by the City Council periodically, so long
as the rates do not exceed the maximum rates approved by voters. The Cannabis Business Tax
would be paid in arrears, on a monthly basis and failure to timely pay would result in certain
increasing fines and penalties.
Measure requires a simple majority vote of 50% plus 1 to pass. A "yes" vote for Measure
will establish a Huntington Beach Cannabis Business Tax if commercial cannabis
businesses ever become allowed. A "no" vote against Measure will not establish such a tax.
The above statement is an impartial analysis of Measure . Copies of the text of the proposed
ordinance is available in the City Clerk's Office, public libraries, and on the City's website at
22-11096/277673
https://huntingtonbeachca.gov/. For more information, contact the City Clerk's Office at (714)
536-5227.
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22-11096/277673
Argument Against the Measure on Taxation of Commercial Cannabis Businesses
Do not be deceived by this so-called "Tax Measure." The City Council will use your"Yes"vote on this
measure as an excuse for them to legalize cannabis growing, manufacture, warehousing, distribution
and retail sales all over the city, and they can do that without your further vote.
The promised tax is"up to" 6%and 1%. That means they can set the tax lower,even at zero. So, the
promised windfall might turn out to also be zero. Plus, even the promised money would barely pay for
one more police officer, and we'll need many more than that if this passes!
Measure A on the June election was earmarked for police and homeless programs. This measure puts
the money in the general fund,to be wasted however the Council wants.
You cannot look at the tax revenue without considering what legal cannabis will do:
Legal cannabis will increase the number of impaired drivers on our roads.
Legal cannabis will actually increase illegal cannabis, like it does everywhere it is tried.
Legalized cannabis will increase the risk of experimentation and addiction for our children.
Dangerous edibles will find their way to your children and voting for this could cost your kid their life.
All types of cannabis businesses pollute the air and consume precious water resources.This will fill
the air you breathe with its well-known stench.
Every place that has legalized recreational cannabis in this manner has come to regret it.
Do not turn your city over to Big Cannabis and its supporters on the City Council. The last thing we
need is yet another special interest controlling our city!
For more information and documentation see: https://hbra.us/wp-content/uploads/2022/07/No-on-HB-
Pot-Shops.pdf
"The undersigned authors of the Direct Argument Against the Measure on Taxation of Commercial
Cannabis Businesses at the General Municipal Election for the City of Huntington Beach to be held on
November 8, 2022, hereby state that such argument is true and correct to the best of their knowledge
and belief."
Signed: G7- 4/ Date: 7- 2 g — 2 p Z Z v
ON ha
Russell Neal,Vice President of Huntington Beach Republican Assembly i
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FORM OF STATEMENT TO BE FILED BY AUTHORS OF ARGUMENTS
All arguments concerning measures filed pursuant to Division 9, Chapter 3 (beginning with § 9200) of the Elections
Code shall be accompanied by the following form statement to be signed by each proponent, and by each author, if
different, of the argument:
The undersigned proponent(s) or author(s) of the primary argument Against Measure on Taxation of Commercial
Businesses at the General Municipal Election for the City of Huntington Beach to be held on November 8, 2022,
hereby state that the argument is true and correct to the best of(his/her/their) knowledge and belief.
Print Name /? v s sE c t 1-
Title ✓I c C PR F E ry 1- �J��� ��
(If applicable):Submitted on behalf of: Signature
yr BEA e+-, A'Ep L/cA ' /3-s 5m Pt/
(name of organization) Date 7- Z 8 2 0
Print Name
Title
(If applicable):Submitted on behalf of: Signature
(name of organization) Date
Print Name
Title
(If applicable):Submitted on behalf of: Signature
Oka
■r
(name of organization) Date
Print Name ,'4„ n rn
Title —I
10--< ry 0
(If applicable):Submitted on behalf of: Signature o-ct) oo to
(name of organization) Date
Print Name ► �` •-?
Title
(If applicable):Submitted on behalf of: Signature
(name of organization) Date
All Authors must print his/her name and sign this form (EC 9600)
AND
Print his/her name and sign the Argument itself (EC 9283)
AND
Print his/her name and sign the Rebuttal Argument itself (EC 9285)
Further, pursuant to Election Code § 9282, printed arguments submitted to the voters shall be titled either
"Argument In Favor Of Measure on Taxation of Commercial Businesses" or "Argument Against Measure on
Taxation of Commercial Businesses".
Likewise, printed rebuttal arguments submitted pursuant to Election Code § 9285 shall be titled either"Rebuttal
To Argument In Favor Of Measure on Taxation of Commercial Businesses" or "Rebuttal to Argument Against
Measure on Taxation of Commercial Businesses".
Give this form to Council Members, Proponents, and Opponents of Measures
The following statement shall be included on the front cover,or if none,on the heading of the first page of the printed arguments in the
Voter Information Guide:
§ 9200, 9282, 9283, 9285, 9600 E.C. Statement of Authors of Arguments
F -A- 1
ARGUMENT IN FAVOR OF
MEASURE _ ON TAXATION OF COMMERCIAL CANNABIS BUSINESSES
Please vote YES on Measure to establish a tax rate for cannabis businesses should they ever
be permitted in Huntington Beach.
During the June 2022 primary election,nearly 2/3 of those Huntington Beach residents who
voted, voted in favor of a measure nearly identical to this one. It fell just shy of the two-thirds
margin needed to pass a Special Tax. The tax is now proposed here in Measure_as a General
Tax,which,under our City Charter, requires a simple majority to pass.
YES, on Measure does not approve or allow for cannabis businesses to open and operate in
Huntington Beach.
YES, on Measure establishes local control and ensures that if allowed, commercial cannabis
businesses operating in Huntington Beach will pay their fair share of taxes. This general tax will
provide Huntington Beach with additional General Fund revenue that could be used for any
lawful purpose such as homeless prevention and intervention services, improving parks and
roads and Public Safety.
YES, on Measure simply permits the City to collect a tax from cannabis businesses if
allowed to operate in the community. By acting now,the City will have a tax in place if
cannabis businesses are approved later or imposed upon us by Sacramento.
Measure is fiscally responsible,timely, and prudent. Make sure that commercial cannabis
businesses pay their fair share! Please join us in voting YES on Measure
For more information, visit www.huntingtonbeachca.gov/cannabis
"The undersigned authors of the Direct Argument in favor of Measure_ on Taxation of
Commercial Cannabis Businesses at the General Municipal Election for the City of Huntington
Beach to be held on November 8, 2022, hereby state that such argument is true and correct to
the best of their knowledge and belief"
0 2 ..
m Sinere
rrt Sited Date ) zc\ �'
C7 •• Rhonda Bolton, Huntington Beach City Councilmember
CD
• iSigned Date l
aQ
Kim Carr, Huntington Beach City Councilmember
Signed / Date 717r/6-z__
Dan in ton Beach City Councilmember
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FORM OF STATEMENT TO BE FILED BY AUTHORS OF ARGUMENTS
All arguments concerning measures filed pursuant to Division 9, Chapter 3 (beginning with § 9200) of the Elections
Code shall be accompanied by the following form statement to be signed by each proponent, and by each author, if
different, of the argument:
The undersigned proponent(s) or author(s) of the (primary/rebuttal) argument (in favor of/against) Measure on
Taxation of Commercial Businesses at the General Municipal Election for the City of Huntington Beach to be held on
November 8, 2022, hereby state that the argument is true and correct to the best of (his/her/their) knowledge and
belief.
Print Name Rhonda Bolton
Title Huntington Beach City Councilmember
--2)/Anat(If applicable): Submitted on behalf of: Signature i e6 --J
(name of organization) Date Z� 1-2—
Print Name Kim Carr
Title Huntington Beach City Councilmember
(If applicable):Submitted on behalf of: Signature
(name of organization) Date 41(yca a
Print Name Dan Kalmick
Title Huntington Beach City Councilmember /(If applicable):Submitted on behalf of: Signature
(name of organization) Date 7/SI I to-r.
Print Name
Title
(If applicable):Submitted on behalf of: Signature
(name of organization) Date
Print Name IVO
Title
(If applicable):Submitted on behalf of: Signature
rn
(name of organization) Date Ob--t n) rn
"'tn
�c4 .c
All Authors must print his/her name and sign this form (EC 9600) or'm Z m
AND "
Print his/her name and sign the Argument itself (EC 9283) p
AND
Print his/her name and sign the Rebuttal Argument itself (EC 9285)
Further, pursuant to Election Code § 9282, printed arguments submitted to the voters shall be titled either
"Argument In Favor Of Measure on Taxation of Commercial Businesses" or "Argument Against Measure on
Taxation of Commercial Businesses".
Likewise, printed rebuttal arguments submitted pursuant to Election Code § 9285 shall be titled either "Rebuttal
To Argument In Favor Of Measure on Taxation of Commercial Businesses" or "Rebuttal to Argument Against
Measure on Taxation of Commercial Businesses".
Give this form to Council Members, Proponents, and Opponents of Measures
The following statement shall be included on the front cover,or if none,on the heading of the first page of the printed arguments in the
Voter Information Guide:
§ 9200, 9282, 9283, 9285, 9600 E.C. Statement of Authors of Arguments
F -A- 1
Rebuttal to Argument In Favor of Measure on Taxation of Commercial Cannabis Businesses
This is a lot more than a "just-in-case"tax measure. A"Yes"vote on this measure will be interpreted by
the City Council as a "Yes"vote for legalizing recreational cannabis sales all over this city.
If this measure is approved,the Council will have your"green light"to legalize retail recreational
cannabis stores anywhere they want.
Those of us who have been following the push for legalized retail cannabis recognize this as something
Big Cannabis has been pushing for with their allies on the City Council with minimal community notice or
input. The so-called "Town Hall," a video of which is available on the City's cannabis site,consisted of
forty representatives of the cannabis industry and one ordinary citizen. Some community input!
Hasn't this Council done enough to diminish our quality of life? Do we need to join Costa Mesa and
Santa Ana in a race to the bottom?
Vote "No" on Measure !
The undersigned proponent or author of the Rebuttal to Argument In Favor Measure on Taxation of
Commercial Cannabis Businesses at the General Municipal Election for the City of Huntington Beach to
be held on November 8,2022, hereby states that such argument is true and correct to the best of their
knowledge and belief.
17
Signed: ..,. i.L' z Date: A CI& Z. )
Russell Neal,Vice President of Huntington Beach Republican Assembly
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FORM OF STATEMENT TO BE FILED BY AUTHORS OF ARGUMENTS
All arguments concerning measures filed pursuant to Division 9, Chapter 3 (beginning with § 9200) of the Elections
Code shall be accompanied by the following form statement to be signed by each proponent, and by each author,
if different, of the argument:
The undersigned proponent(s) or author(s) of the primary argument Against Measure on Taxation of Commercial
Businesses at the General Municipal Election for the City of Huntington Beach to be held on November 8, 2022,
hereby state that the argument is true and correct to the best of(his/her/their) knowledge and belief.
Print Name RVSSEz-z- ivcA L
Title
V(c C-- i"I FS ' P E4/ Signature , ,7G Z
(If applicable):Submitted on behalf of:
I-I vry 711YG. /v 66'1chi ,CEP✓Buc4a ecs.semE-F Date A VG zl 2 v 2
(name of organization)
Print Name
Title
Signature
(If applicable):Submitted on behalf of:
Date
(name of organization)
Print Name
Title
Signature
(If applicable):Submitted on behalf of: 11040
Date
(name of organization) n
Print Name
ZZ-n.�
Title i�-< t 0
Signature 0-40 C") C�1
(If applicable):Submitted on behalf of: �?vM Zia
f<Date
(name of organization) `ft Cl
Print Name t t
.
Crt
Title
Signature
(If applicable):Submitted on behalf of:
Date _
(name of organization)
All Authors must print his/her name and sign this form (EC 9600)
AND
Print his/her name and sign the Argument itself (EC 9283)
AND
Print his/her name and sign the Rebuttal Argument itself (EC 9285)
Further, pursuant to Election Code § 9282, printed arguments submitted to the voters shall be titled either
"Argument In Favor Of Measure on Taxation of Commercial Businesses" or "Argument Against Measure on
Taxation of Commercial Businesses".
Likewise, printed rebuttal arguments submitted pursuant to Election Code § 9285 shall be titled either"Rebuttal
To Argument In Favor Of Measure on Taxation of Commercial Businesses" or "Rebuttal to Argument Against
Measure on Taxation of Commercial Businesses".
Give this form to Council Members, Proponents, and Opponents of Measures
The following statement shall be included on the front cover,or if none,on the heading of the first page of the printed arguments in the Voter
Information Guide:
Q CITY OF HUNTINGTON BEACH
INTERDEPARTMENTAL COMMUNICATION
TO: Michael Gates, City Attorney
FROM: Robin Estanislau, City Clerk
tw r
DATE: July 20, 2022
SUBJECT: CITY CLERK'S TRANSMITTAL OF REQUEST FOR IMPARTIAL ANALYSIS
ON PROPOSED MEASURE APPROVED BY THE CITY COUNCIL AT THEIR
JULY 19, 2022 REGULAR MEETING FOR PLACEMENT ON THE
NOVEMBER 8, 2022 GENERAL MUNICIPAL ELECTION BALLOT
Pursuant to the provisions of California Elections Code Section 9280 (attached), please prepare
and return to my office no later than Friday, July 29 an impartial analysis for a Measure
approved by resolution on July 19, 2022 for placement on the November 8, 2022 General
Municipal Election ballot:
"Measure _: Taxation of Commercial Cannabis Businesses
Yes
"Shall the City adopt an Ordinance that taxes cannabis businesses up to
6% of gross receipts for retailers and up to 1% of gross receipts for all
other cannabis businesses if they were to be permitted in the City; which
is expected to generate an estimated $300,000 to $600,000 annually to No
fund general municipal services for Huntington Beach and will be levied
until repealed by the voters?"
Let me know if you have questions.
Thank you.
Attachments:
1. Article 4. Arguments Concerning City Measures. 9280 Impartial analysis.
2. Notice to Voters of Date After Which No Arguments For or Against City Measures May be
Submitted to the City Clerk
N
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c: Honorable Mayor and City Council Members c_�
Al Zelinka, City Manager•
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7/20/22, 1:18 PM Law section
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dr " LEGISLATIVE INFORMATION
Home Bill Information California Law Publications Other Resources My Subscriptions My Favorites r�,
Code: ELEC N./ Section: 9280. Search 0
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ELECTIONS CODE-ELEC
DIVISION 9.MEASURES SUBMITTED TO THE VOTERS[9000-9610] (Division 9 enacted by Stets. 1994, Ch. 920, Sec. 2.)
CHAPTER 3.Municipal Elections[9200-9295] (Chapter 3 enacted by Stats. 1994, Ch. 920, Sec. 2.)
ARTICLE 4.Arguments Concerning City Measures[9280-9287] (Article 4 enacted by Stats. 1994, Ch. 920, Sec. 2.)
9280. Whenever a city measure qualifies for a place on the ballot, the governing body may direct the city elections
official to transmit a copy of the measure to the city attorney, unless the organization or salaries of the office of the
city attorney are affected. The city attorney shall prepare an impartial analysis of the measure showing the effect of
the measure on the existing law and the operation of the measure. The analysis shall include a statement indicating
whether the measure was placed on the ballot by a petition signed by the requisite number of voters or by the
governing body of the city. If the measure affects the organization or salaries of the office of the city attorney, the
governing board may direct the city elections official to prepare the impartial analysis. The analysis shall be printed
preceding the arguments for and against the measure. The analysis shall not exceed 500 words in length.
If the entire text of the measure is not printed on the ballot, nor in the voter information guide, there shall be
printed immediately below the impartial analysis, in no less than 10-point bold type, a legend substantially as
follows:
"The above statement is an impartial analysis of Ordinance or Measure . If you desire a copy of the ordinance
or measure, please call the elections official's office at (insert telephone number) and a copy will be mailed at no
cost to you."
(Amended by Stats. 2016, Ch. 422, Sec. 45. (AB 2911) Effective January 1, 2017.)
https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?sectionN um=9280.&IawCode=ELEC 1/1
CT0
� 9\ City of Huntington Beach
� _ ; 2000 Main Street ♦ Huntington Beach, CA 92648
„ (714) 536-5227 • www.huntingtonbeachca.gov
NOTICE TO VOTERS OF DATE AFTER WHICH NO ARGUMENTS
FOR OR AGAINST A CITY MEASURE
MAY BE SUBMITTED TO THE CITY CLERK
NOTICE IS HEREBY GIVEN that the General Municipal Election is to be held
in the City of Huntington Beach on November 8, 2022, at which there will be submitted
to the voters the following measure:
Measure : Taxation of Commercial Cannabis Businesses
YES
"Shall the City adopt an Ordinance that taxes cannabis
businesses up to 6% of gross receipts for retailers and up
to 1% of gross receipts for all other cannabis businesses if
they were to be permitted in the City; which is expected to
generate an estimated $300,000 to $600,000 annually to
fund general municipal services for Huntington Beach and NO
will be levied until repealed by the voters?"
NOTICE IS FURTHER GIVEN that pursuant to Article 4, Chapter 3, Division 9
of the Elections Code of the State of California, the legislative body of the City, or any
member or members thereof authorized by the body, or any individual voter or bona fide
association of citizens, or any combination of voters and associations, may file a written
argument, not to exceed 300 words in length, accompanied by the printed name(s) and
signature(s) of the author(s) submitting it, or if submitted on behalf of an organization,
the name of the organization, and the printed name and signature of at least one of its
principal officers who is the author of the argument, for or against the City measure(s).
NOTICE IS FURTHER GIVEN that, based upon the time reasonably
necessary to prepare and print the arguments and Voter Information Guide for the
election, the City Clerk has fixed Friday, July 29, 2022, during normal office hours, as
Sister City: Anjo, Japan
posted, as the date after which no arguments for or against the City measure may be
submitted to the Clerk for printing and distribution to the voters as provided in the Article
4. Arguments shall be submitted to the City Clerk, accompanied by the printed name(s)
and signature(s) of the author(s) submitting it, or if submitted on behalf of an
organization, the name of the organization, and the printed name and signature of at
least one of its principal officers who is the author of the argument, at the City Hall,
Huntington Beach, California. Arguments may be changed or withdrawn until and
including the date fixed by the City Clerk.
NOTICE IS FURTHER GIVEN that the City Council had determined that
rebuttal arguments, not to exceed 250 words in length, as submitted by the authors of
the opposing direct arguments, may be filed with the Clerk, accompanied by the printed
name(s) and signature(s) of the author(s) submitting it, or if submitted on behalf of an
organization, the name of the organization, and the printed name and signature of at
least one of its principal officers who is the author of the argument, not more than 10
days after the final date for filing direct arguments.
NOTICE IS FURTHER GIVEN that any ordinance, impartial analysis, or direct
argument filed under the authority of the Elections Code will be available for public
examination in the Clerk's office for not less than 10-calendar days from the deadline for
the filing of the arguments and impartial analysis. Any rebuttal argument filed under the
authority of the Elections Code will be available for public examination in the Clerk's
office for not less than 10-calendar days from the deadline for filing rebuttal arguments.
\f °
X(___Robin Esta lau, C
City Clerk
Dated: July 20, 2022
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Sister City: Anjo, Japan
CITY ATTORNEY'S IMPARTIAL ANALYSIS OF MEASURE
Measure is submitted to the voters by the Huntington Beach City Council and would
amend the Huntington Beach Municipal Code to establish a Cannabis Business Tax that would
apply to commercial cannabis businesses that may operate in Huntington Beach,as defined in
the proposed ordinance.
Background on the Measure
The Huntington Beach City Council approved the submission of an ordinance for voter approval
to amend the Huntington Beach Municipal Code("HBMC")to establish a general tax that would
apply to commercial cannabis businesses that may operate in Huntington Beach. The ordinance
would establish both(i)a not-to-exceed rate of 6%local general tax on the gross receipts
received by any cannabis retail business;and(ii)a not-to-exceed rate of 1% local general tax on
any other cannabis business,including but not limited to indoor cannabis cultivation,
manufacturing,testing laboratory, and distribution businesses. The general tax must be approved
by a majority of the voters in Huntington Beach,the proceeds of which would be deposited into
the City's General Fund to be used for any lawful City program or service.
The City Council cannot repeal this general tax or set any adjusted rate that exceeds the
maximum rates,without voter approval at an election.
Effects of the Measure
If passed, Measure would amend the HBMC to impose a general tax on commercial
cannabis businesses as defined in the proposed ordinance.The tax is imposed on commercial
cannabis businesses and is not a sales tax imposed on qualified patients,primary caregivers or
customers. The tax would apply to businesses operating both legally and illegally;however, it
should be noted that the Measure does not authorize or permit any type of commercial cannabis
businesses.
Monies from the proposed Cannabis Business Tax would be deposited into the General Fund.
The total amount of the tax would depend on the gross receipts of the business.
The Measure sets taxation rates that could be adjusted by the City Council periodically, so long
as the rates do not exceed the maximum rates approved by voters. The Cannabis Business Tax
would be paid in arrears, on a monthly basis and failure to timely pay would result in certain
increasing fines and penalties.
Measure requires a simple majority vote of 50%plus 1 to pass. A"yes"vote for Measure
will establish a Huntington Beach Cannabis Business Tax if commercial cannabis
businesses ever become allowed.A"no"vote against Measure will not establish such a tax.
The above statement is an impartial analysis of Measure_. Copies of the text of the proposed
ordinance is available in the City Clerk's Office,public libraries,and on the City's website at
22-11096/277673
.a
https://huntingtonbeachca.gov/. For more information, contact the City Clerk's Office at(714)
536-5227.
I declare,under penalty of perjury,that I am employed
CD
by the City of Huntington Beach,in the Office of the
[) c: City Clerk and that I posted this public notice on the
WIJ CV LG
CT),tfkih posting bulletin board at the Civic
a., ; .-it Center on at Si:3 a.m./p
.j02 Date 7' /ZW
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La .—.J r—U2 Signature /0/j?/fLA(1CJ,/ (/
CC --) 5 2 Senior Deputy ity Clerk
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22-11096/277673
•
ARGUMENT IN FAVOR OF
MEASURE ON TAXATION OF COMMERCIAL CANNABIS BUSINESSES
Please vote YES on Measure to establish a tax rate for cannabis businesses should they ever
be permitted in Huntington Beach.
During the June 2022 primary election,nearly 2/3 of those Huntington Beach residents who
voted,voted in favor of a measure nearly identical to this one. It fell just shy of the two-thirds
margin needed to pass a Special Tax. The tax is now proposed here in Measure as a General
Tax,which, under our City Charter,requires a simple majority to pass.
YES, on Measure does not approve or allow for cannabis businesses to open and operate in
Huntington Beach.
YES,on Measure establishes local control and ensures that if allowed,commercial cannabis
businesses operating in Huntington Beach will pay their fair share of taxes. This general tax will
provide Huntington Beach with additional General Fund revenue that could be used for any
lawful purpose such as homeless prevention and intervention services, improving parks and
roads and Public Safety.
YES,on Measure simply permits the City to collect a tax from cannabis businesses if
allowed to operate in the community. By acting now,the City will have a tax in place if
cannabis businesses are approved later or imposed upon us by Sacramento.
Measure is fiscally responsible, timely,and prudent. Make sure that commercial cannabis
businesses pay their fair share! Please join us in voting YES on Measure .
For more information,visit www.huntingtonbeachca.gov/cannabis
"The undersigned authors of the Direct Argument in favor of Measure_ on Taxation of
Commercial Cannabis Businesses at the General Municipal Election for the City of Huntington
Beach to be held on November 8, 2022, hereby state that such argument is true and correct to
the best of their knowledge and belief"
Sincerely
Signed � "" Date� 2.� ZZ
Rhonda Bolton,Huntington Beach City Councilmember
•
Signed Date il9Q1(acQ
Kim Carr, Huntington Beach City Councilmember
Signed l Date 7A 6z,
Dan ci, m ton Beach City Councilmember
•
-1. N
XJ
--1 C rn
�—4 VZ4fT1
o'"n
za <
an"x, m
m W
I declare,under penalty of perjury,that I am employed
by the City of Huntington Beach,in the Office of the
City Clerk and that I posted this public notice on the
posting bulletin board at the Civic
Center on at 5-'36 a.m./
Date �1 Z
Signature ,(� ti/17/K.�/
• , Senior Deputy City Clerk
Argument Against the Measure on Taxation of Commercial Cannabis Businesses
Do not be deceived by this so-called "Tax Measure." The City Council will use your"Yes" vote on this
measure as an excuse for them to legalize cannabis growing, manufacture, warehousing, distribution
and retail sales all over the city,and they can do that without your further vote.
The promised tax is"up to" 6%and 1%. That means they can set the tax lower,even at zero. So, the
promised windfall might turn out to also be zero. Plus, even the promised money would barely pay for
one more police officer, and we'll need many more than that if this passes!
Measure A on the June election was earmarked for police and homeless programs. This measure puts
the money in the general fund,to be wasted however the Council wants.
You cannot look at the tax revenue without considering what legal cannabis will do:
Legal cannabis will increase the number of impaired drivers on our roads.
Legal cannabis will actually increase illegal cannabis, like it does everywhere it is tried.
Legalized cannabis will increase the risk of experimentation and addiction for our children.
Dangerous edibles will find their way to your children and voting for this could cost your kid their life.
All types of cannabis businesses pollute the air and consume precious water resources. This will fill
the air you breathe with its well-known stench.
Every place that has legalized recreational cannabis in this manner has come to regret it.
Do not turn your city over to Big Cannabis and its supporters on the City Council. The last thing we
need is yet another special interest controlling our city!
For more information and documentation see: hops://hbra.us/wp-content/uploads/2022/07/No-on-HB-
Pot-Shops.pdf
"The undersigned authors of the Direct Argument Against the Measure on Taxation of Commercial
Cannabis Businesses at the General Municipal Election for the City of Huntington Beach to be held on
November 8, 2022, hereby state that such argument is true and correct to the best of their knowledge
and belief."
Signed: a- �! Date: 7- 2 ge -- 2 D Z Z o
Russell Neal,Vice President of Huntington Beach Republican Assembly c "
m
I declare,under penalty of perjury,that I am employed on-< N
co in
by the City of Huntington Beach,in the Office of the 0<c�
City Clerk and that I posted this public notice on the ZOrf. zs
(lLriGiyosting bulletin board at the Civic CO = i�1
Center onriil-Tdu �� a.m./p ti. ODate 3 l24 )
Signature L4\.4f i 1
c-/)
Senior Deputy-City Clerk
•
FORM OF STATEMENT TO BE FILED BY AUTHORS OF ARGUMENTS
All arguments concerning measures filed pursuant to Division 9, Chapter 3 (beginning with §9200) of the Elections
Code shall be accompanied by the following form statement to be signed by each proponent, and by each author,
if different, of the argument:
The undersigned proponent(s) or author(s) of the primary argument Against Measure on Taxation of Commercial
Businesses at the General Municipal Election for the City of Huntington Beach to be held on November 8, 2022,
hereby state that the argument is true and correct to the best of(his/her/their)knowledge and belief.
Print Name l (1SsE 1-'- ,'vc A L-
Title �� �j��
V'1 C'L' e(t t=S , P F N T / -y Signature ."-- ' ,0`4<
(if applicable):Submitted on behalf of:
f1✓NT/NG.T)nv t L / l-I I&EP✓0tIC4ia- rf$36M1O Date A V C 2- Z o 2 2
(name of organization)
Print Name
Title
Signature
(If applicable):Submitted on behalf of:
Date
(name of organization)
Print Name
Title
Signature
(If applicable):Submitted on behalf of: �..
Date
(name of organization) Z n ;U
Print Name e)-, G.) fT1
Title i 0
Signature p..co W f
(If applicable):Submitted on behalf of: mor. <
Date r.,
rn A
(name of organization) Y? 0
Print Name t F
Title
Signature
(If applicable):Submitted on behalf of:
Date
(name of organization)
All Authors must print his/her name and sign this form (EC 9600)
AND
Print his/her name and sign the Argument itself (EC 9283)
AND
Print his/her name and sign the Rebuttal Argument itself (EC 9285)
Further, pursuant to Election Code § 9282, printed arguments submitted to the voters shall be titled either
"Argument In Favor Of Measure on Taxation of Commercial Businesses" or "Argument Against Measure on
Taxation of Commercial Businesses".
Likewise, printed rebuttal arguments submitted pursuant to Election Code § 9285 shall be titled either"Rebuttal
To Argument In Favor Of Measure on Taxation of Commercial Businesses" or "Rebuttal to Argument Against
Measure on Taxation of Commercial Businesses".
Give this form to Council Members,Proponents, and Opponents of Measures
The following statement shall be included on the front cover,or if none,on the heading of the first page of the printed arguments in the Voter
Information Guide:
Rebuttal to Argument In Favor of Measure on Taxation of Commercial Cannabis Businesses
This is a lot more than a "just-in-case"tax measure. A"Yes"vote on this measure will be interpreted by
the City Council as a"Yes"vote for legalizing recreational cannabis sales all over this city.
If this measure is approved,the Council will have your"green light"to legalize retail recreational
cannabis stores anywhere they want.
Those of us who have been following the push for legalized retail cannabis recognize this as something
Big Cannabis has been pushing for with their allies on the City Council with minimal community notice or
input. The so-called "Town Hall,"a video of which is available on the City's cannabis site,consisted of
forty representatives of the cannabis industry and one ordinary citizen. Some community input!
Hasn't this Council done enough to diminish our quality of life? Do we need to Join Costa Mesa and
Santa Ana in a race to the bottom?
Vote"No" on Measure !
The undersigned proponent or author of the Rebuttal to Argument In Favor Measure on Taxation of
Commercial Cannabis Businesses at the General Municipal Election for the City of Huntington Beach to
be held on November 8,2022, hereby states that such argument is true and correct to the best of their
knowledge and belief.
Signed: �z�%x �� 6 Date: A 06 2
Russell Neal,Vice President of Huntington Beach Republican Assembly
IMO
c NO
I declare,under penalty of perjury,that I am employed x_ c� c JO
by the City of Huntington Beach, in the Office of the Zc�-:
City Clerk and that I posted this public notice on the -4 0 w rn
O L . posting bulletin board at the Civic zoo; -o <
Center on i /4 t .-?,%5 a.m. no .4, rri
Date . •SP— r ) CI
Signature
Senior Deputy Clerk
REBUTTAL TO ARGUMENT AGAINST MEASURE _
ON TAXATION OF COMMERCIAL CANNABIS BUSINESSES
Contrary to its opponent's assertions, Measure would only establish a tax rate for cannabis
businesses if ever permitted in Huntington Beach, nothing more.
The opponent of this Measure makes tired and spurious claims about a now mature cannabis
industry and marketplace. They cite tabloid headlines and use the arcane scare tactics of"Reefer
Madness"from a bygone era. Huntington Beach supports legal and regulated cannabis sales;
Nearly 2/3 of voters in June supported an almost identical tax.
The truth is legal and regulated cannabis makes communities safer, works to drive out the illicit
market and will revitalize our aging shopping centers.
Other Orange County cities, like Santa Ana and Costa Mesa that were early adopters of cannabis
policy are now racing to expand an industry that's brought jobs and commerce to their cities.
If we do nothing, what happened in Hermosa Beach, and may happen in Redondo Beach and
Manhattan Beach,will happen in Huntington Beach. Two voter-initiated ballot measures were
brought in for petition circulation last year. These would've let the cannabis industry drive
regulatory process to the detriment of the community.
Rather than passively stand by while outside interests seek to dictate our cannabis rules—
something Measure 's opponents should want to avoid, given their criticism of"special
interests"— we're acting now to maintain local control of this issue.
Huntington Beach has held numerous study sessions and meetings and will continue to publicly
engage the community and all stakeholders as we continue crafting cannabis policy for
Huntington Beach.
Please vote YES on Measure .
For more information, visit www.huntingtonbeachca.gov/cannabis
"The undersigned proponent(s) or author(s) of the Rebuttal to Argument Against Measure_ on
Taxation of Commercial Cannabis Businesses at the General Municipal Election for the City of
Huntington Beach to be held on November 8, 2022, hereby state that such argument is true and
correct to the best of their knowledge and belief." n III�
Sincerely — .s
'^ oo fO
Signed Date 1 c �l
�j I Z. a-.
Rhonda olton, Huntington Beach City Councilmember 0 a T
Signed - Date o12
Kim Can, Huntington Beach City Councilmember . 5
a � r� � Q �
a v c
> •c
c i L N
Signed � Date clg(76"7T o m
113 o a .>
Dan Kalmick, Hutton Beach City Councilmember v u -
-o E c t '°
— a 0 0 «.
FORM OF STATEMENT TO BE FILED BY AUTHORS OF ARGUMENTS
All arguments concerning measures filed pursuant to Division 9, Chapter 3 (beginning with § 9200) of the Elections
Code shall be accompanied by the following form statement to be signed by each proponent, and by each author, if
different, of the argument:
The undersigned proponent(s)or author(s) of the Rebuttal to Argument Against Measure on Taxation of Commercial
Cannabis Businesses at the General Municipal Election for the City of Huntington Beach to be held on November 8,
2022, hereby state that the argument is true and correct to the best of(his/her/their) knowledge and belief.
Print Name Rhonda Bolton
Title Huntington Beach City Councilmember
(If applicable):Submitted on behalf of: Signature
(name of organization) Date � 9 7-7--
Print Name Kim Carr
Title Huntington Beach City Councilmember
(If applicable):Submitted on behalf of: Signature
(name of organization) Date 1-/oa,
Print Name Dan Kalmick
Title Huntington Beach City Councilmember
Title Signature
(If applicable):Submitted on behalf of:
Date a2�
(name of organization)
Print Name
Title
(If applicable):Submitted on behalf of: Signature
(name of organization) Date_
Print Name
Title N
(If applicable):Submitted on behalf of: Signature c �s
—4 C) ry
(name of organization) Date ern--
IT" CO r'r't
All Authors must print his/her name and sign this form (EC 9600) Zoe -v
AND 03"an rr
• Print his/her name and sign the Argument itself (EC 9283)
AND ? w
Print his/her name and sign the Rebuttal Argument itself (EC 9285) o
Further, pursuant to Election Code § 9282, printed arguments submitted to the voters shall be titled either
"Argument In Favor Of Measure on Taxation of Commercial Businesses" or "Argument Against Measure on
Taxation of Commercial Businesses".
Likewise, printed rebuttal arguments submitted pursuant to Election Code § 9285 shall be titled either"Rebuttal
To Argument In Favor Of Measure on Taxation of Commercial Businesses" or "Rebuttal to Argument Against
Measure on Taxation of Commercial Businesses".
Give this form to Council Members, Proponents, and Opponents of Measures
The following statement shall be included on the front cover,or if none,on the heading of the first page of the printed arguments in the
Voter Information Guide:
§ 9200, 9282, 9283, 9285, 9600 E.C. Statement of Authors of Arguments
F -A- 1
RESOLUTION NO. 2022-46
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUNTINGTON
BEACH, CALIFORNIA, SETTING PRIORITIES FOR. FILING WRITTEN
ARGUMENTS AND IMPARTIAL ANALYSES CONCERNING TAXATION
OF COMMERCIAL CANNABIS BUSINESSES WITHIN THE CITY OF
HUNTINGTON BEACH
WHEREAS, a General Municipal Election is to be held in the City of Huntington Beach,
California, on November 8, 2022, at which there will be submitted to the voters three ballot
Measures related to amendments to the City Charter and one ballot Measure concerning the
taxation of Commercial Cannabis Businesses; and
The City Council wishes to authorize arguments in favor of and in opposition to this
Measure and authorize the preparation of impartial analyses of this Measure,
NOW,THEREFORE,the City Council of the City of Huntington Beach, California,does
hereby resolve,declare, determine and order as follows:
SECTION 1. That with respect to the Measure entitled:
Measure_: Taxation of Commercial Cannabis Businesses
YES
"Shall the City adopt an Ordinance that taxes cannabis
businesses up to 6% of gross receipts for retailers and up to 1%
of gross receipts for all other cannabis businesses if they were to
be permitted in the City; which is expected to generate an
estimated $300,000 to $600,000 annually to fund general No
municipal services for Huntington Beach and will be levied until
repealed by the voters?"
a. That the City Council authorizes the following members) of its body:
Rhonda Bolton (Councilmembe In Favo Against)
Kim Carr (Councilmembe n av Against)
Dan Kalmick (Councilmember n av(_*Against)
(Councilmember In avor/Against)
(Councilmember In Favor/Against)
RESOLUTION NO. 2022-46
to file a written argument regarding the Measure as specified above in accordance with Article 4,
Chapter 3, Division 9 of the Elections Code of the State of California and to change the argument
until and including the date fixed by the City Clerk after which no arguments for or against the
Measure may be submitted to the City Clerk. Said argument to be accompanied by the printed
name(s) and signature(s) of the authors(s) submitting it,or if submitted on behalf of an
organization,the name of the organization,and the printed name and signature of at least one of
its principal officers.
b. That the City Council directs the City Clerk to transmit a copy of the Measure to
the City Attorney to prepare an impartial analysis of the Measure not exceeding 500 words
showing the effect of the Measure on the existing law and the operation of the Measure.
c. The analysis shall include a statement indicating the Measure was placed on the
ballot by the governing body of the City.
d. In the event the entire text of the Measure is not printed on the ballot,nor in the
voter information portion of the voter information guide,there shall be printed immediately
below the impartial analysis, in no less than 10-point type,the following: "The above statement
is an impartial analysis of Municipal Code Amendment Measure. If you desire a copy of the
Ordinance or Measure,please call the election official's office at 714-536-5405 and a copy will
be emailed at no cost to you."
e. The impartial analysis shall be filed by the date set by the City Clerk for the filing
of primary arguments.
SECTION 3. That the City Clerk shall certify to the passage and adoption of this
Resolution and enter it into the book of original Resolutions.
2
22-11582/287895
RESOLUTION NO. 2022-46
PASSED AND ADOPTED by the City Council . the City of Huntington Beach at a
regular meeting thereof held on the 19th day of July,
Mayor
REVIEWED AND ."ROVED: APPROVED AS TO FORM:
14046,
Cityii r t A rney v�W
IN IATED AND APPROVED:
Assistant City Mana er
3
22-II582/287895
Res. No. 2022-46
STATE OF CALIFORNIA
COUNTY OF ORANGE ) ss:
CITY OF HUNTINGTON BEACH
I, ROBIN ESTANISLAU, the duly elected, qualified City Clerk of the
City of Huntington Beach, and ex-officio Clerk of the City Council of said City, do
hereby certify that the whole number of members of the City Council of the City of
Huntington Beach is seven; that the foregoing resolution was passed and adopted
by the affirmative vote of at least a majority of all the members of said City Council
at a Regular meeting thereof held on July 19, 2022 by the following vote:
AYES: Bolton, Delgleize, Carr, Moser, Kalmick
NOES: Peterson, Posey
ABSENT: None
RECUSE: None
94tt,Z14,14t4d
City Clerk and ex-officio Clerk of the
City Council of the City of
Huntington Beach, California
RESOLUTION NO. 2022-47
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUNTINGTON
BEACH, CALIFORNIA, PROVIDING FOR THE FILING OF REBUTTAL
ARGUMENTS FOR CITY CANNABIS TAXATION MEASURE SUBMITTED
AT MUNICIPAL ELECTIONS
WHEREAS, Section 9282 of the Elections Code of the State of California provides for
written arguments to be filed in favor of or against City Measures not to exceed 300 words in
length;and
WHEREAS, Section 9285 of the Elections Code of the State of California authorizes the
City Council,by majority vote,to adopt provisions to provide for the filing of rebuttal arguments
for City Measures submitted at municipal elections;
NOW,THEREFORE,The City Council of the City of Huntington Beach,California, does
resolve,declare,determine and order as follows:
SECTION 1. That pursuant to Section 9285 of the Elections Code of the State of
California, when the elections official has selected the arguments for and against each Measure
(not exceeding 300 words each) which will be printed and distributed to the voters, the elections
official shall send a copy of an argument in favor of the proposition to the authors of any argument
against the Measure and a copy of an argument against the Measure to the authors of any argument
in favor of the Measure immediately upon receiving the arguments.
The author or a majority of the authors of an argument relating to a City Measure may
prepare and submit a rebuttal argument not exceeding 250 words or may authorize in writing any
other person or persons to prepare,submit,or sign the rebuttal argument.A rebuttal argument shall
not be signed by more than the number of signors of the direct argument,not to exceed five authors.
The rebuttal arguments shall be filed with the City Clerk, signed,with the printed name(s)
and signature(s) of the author(s) submitting it, or if submitted on behalf of an organization, the
RESOLUTION NO, 2022-47
name of the organization,and the printed name and signature of at least one of its principal officers,
not more than 10 days after the final date for filing direct arguments. The rebuttal arguments
shall be accompanied by the Form of Statement To Be Filed By Author(s)of Argument.
Rebuttal arguments shall be printed in the same manner as the direct arguments. Each
rebuttal argument shall immediately follow the direct argument which it seeks to rebut.
SECTION 2. That all previous Resolutions providing for the filing of rebuttal arguments
for City Measures are repealed.
SECTION 3. That the City Clerk shall certify to the passage and adoption of this
Resolution and enter it into the book of original Resolutions.
PASSED AND ADOPTED by the City Council of the City of Huntington Beach at a
regular meeting thereof held on the 19th day of July 20 22
yor
REVIEWED PPROVED: APPROVED AS TO FORM:
City Manager City orney
IATED AND APPROVED:
Ilbrk
er
Assistant City Manager
2
22-11582/287644
Res. No. 2022-47
STATE OF CALIFORNIA
COUNTY OF ORANGE ) ss:
CITY OF HUNTINGTON BEACH )
I, ROBIN ESTANISLAU, the duly elected, qualified City Clerk of the
City of Huntington Beach, and ex-officio Clerk of the City Council of said City, do
hereby certify that the whole number of members of the City Council of the City of
Huntington Beach is seven; that the foregoing resolution was passed and adopted
by the affirmative vote of at least a majority of all the members of said City Council
at a Regular meeting thereof held on July 19, 2022 by the following vote:
AYES: Bolton, Delgleize, Carr, Moser, Kalmick
NOES: Peterson, Posey
ABSENT: None
RECUSE: None
4-40t, 9444424.140
City Clerk and ex-officio Clerk of the
City Council of the City of
Huntington Beach, California