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"``FORO CITY COUNCIL STAFF REPORT
DATE: JULY 3, 2013 NEW BUSINESS
SUBJECT: CONSIDER A MEASURE FOR SUBMISSION TO THE VOTERS AT THE
NOVEMBER 5, 2013, GENERAL MUNICIPAL ELECTION, REGARDING
A TAX ON THE OPERATIONS OF CANNABIS COLLECTIVES.
FROM: David H. Ready, City Manager
BY: Chief of Staff/City Clerk and City Attorney
SUMMARY
Pursuant to California Elections Code the City Council may add a measure to the
November 5, 2013, General Municipal Election. Staff has prepared a general tax
measure for placement on the ballot regarding a tax on the operations of cannabis
collectives.
The proposed resolution submits the measure to the voters at the November 5, 2013,
regular municipal election. A majority vote of the City's qualified voters will be required
to adopt the ordinance. Additionally, the recommended action includes the adoption of
procedures for the submission of arguments and rebuttal arguments to be printed in the
sample ballot.
RECOMMENDATION:
1. Adopt Resolution No. , "A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF PALM SPRINGS, CALIFORNIA, ORDERING THE SUBMISSION
TO THE QUALIFIED ELECTORS OF THE CITY A MEASURE APPROVING
AND IMPLEMENTING A TAX ON THE OPERATIONS OF CANNABIS
COOPERATIVES, AT THE GENERAL MUNICIPAL ELECTION TO BE HELD
ON TUESDAY, NOVEMBER 5, 2013, AS CALLED BY RESOLUTION NO.
23368."
2. Adopt Resolution No. , "A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF PALM SPRINGS, CALIFORNIA, SETTING PRIORITIES FOR
FILING WRITTEN ARGUMENTS REGARDING A CITY MEASURE AT THE
NOVEMBER 5, 2013, GENERAL MUNICIPAL ELECTION, AND DIRECTING
THE CITY ATTORNEY TO PREPARE AN IMPARTIAL ANALYSIS."
Item No . 5 . 6 .
City Council Staff Report
July 3, 2013 -- Page 2
Ballot Measure
STAFF ANALYSIS:
City staff has prepared a ballot measure for a general tax measure to be placed on the
November 5, 2013, General Municipal Election.
The measure requests the voters approve and implement a tax up-to fifteen percent
(15%) on the proceeds from operations of cannabis collectives to be deposited into the
City's General Fund.
Pursuant to California law, the general tax measure requires a majority of votes cast to
adopt the ordinance and approve and implement the tax on cannabis collectives.
FISCAL IMPACT:
Minimal ancillary costs to add the measure to the ballot, fully budgeted in City Clerk
Department General Fund Account 001-1150-43860 (Elections).
If approved, the annual revenue generated by the proposed tax on the operations of
cannabis cooperatives is dependent on the tax rate as implemented by the City Council.
MES THOMPSON DOU LAS C. HOLLAND
Chief of Staff/City Clerk City Attorney
DAVID H. RE
City Manager
Attachments:
Resolution Adding the Measure
Resolution Arguments
Proposed Text of the Measure
02
RESOLUTION NO.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM
SPRINGS, CALIFORNIA, ORDERING THE SUBMISSION TO THE
QUALIFIED ELECTORS OF THE CITY A MEASURE APPROVING
AND IMPLEMENTING A TAX ON THE OPERATIONS OF
MEDICAL CANNABIS COLLECTIVES, AT THE GENERAL
MUNICIPAL ELECTION TO BE HELD ON TUESDAY,
NOVEMBER 5, 2013, AS CALLED BY RESOLUTION NO. 23368.
WHEREAS, pursuant to the Charter of the City of Palm Springs, Palm Springs
Municipal Code Section 2.040.080, and the laws of the State of California, the City
Council called the General Municipal Election on Tuesday, November 5, 2013, by
Resolution No. 23368, adopted on June 5, 2013; and
WHEREAS, the City Council also desires to submit to the voters at the election a
measure relating to a tax on the operations of medical cannabis cooperatives and
collectives.
THE CITY COUNCIL OF THE CITY OF PALM SPRINGS DOES HEREBY
RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:
SECTION 1. The City Council, pursuant Article XIIIC of the Constitution of the
State of California, and Sections 200 and 201 of the Charter of the City of Palm Springs,
and its right and authority, does order submitted to the voters at the General Municipal
Election the following measure and question:
In order to help fund general municipal services,
including but not limited to such matters as police YES
protection and crime suppression services, fire
prevention and suppression services, emergency
medical services, park, recreation, and library
facilities and services, and general improvements
throughout the City, shall an ordinance to impose a
tax at a rate of up to $15 per $100 of proceeds on NO
cannabis or marijuana collectives operating in the
City of Palm Springs be adopted?
SECTION 2. The complete text of the measure/ordinance submitted to the voters
is attached as Exhibit A.
SECTION 3. The measure submitted to the voters pursuant to Section 1 of this
resolution shall require a majority of votes cast for adoption.
SECTION 4. In all particulars not recited in this Resolution, the election shall be
held and conducted as provided by law for holding municipal elections.
03
Resolution No.
Page 2
SECTION 5. Notice of the time and place of holding the election is given and the
City Clerk is authorized, instructed and directed to give further or additional notice of the
election, in time, form and manner as required by law.
SECTION 6. The City Clerk shall certify to the adoption of this Resolution and
submit such to the Registrar of Voters for the County of Riverside.
PASSED, APPROVED AND ADOPTED BY THE PALM SPRINGS CITY
COUNCIL THIS 3RD DAY OF JULY, 2013.
DAVID H. READY, CITY MANAGER
ATTEST:
JAMES THOMPSON, CITY CLERK
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss.
CITY OF PALM SPRINGS )
I, JAMES THOMPSON, City Clerk of the City of Palm Springs, hereby certify that
Resolution No. is a full, true and correct copy, and was du� adopted at a regular
meeting of the City Council of the City of Palm Springs on this 3` day of July, 2013, by
the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
JAMES THOMPSON, CITY CLERK
City of Palm Springs, California
04
RESOLUTION NO.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM
SPRINGS, CALIFORNIA, SETTING PRIORITIES FOR FILING
WRITTEN ARGUMENTS AND PROVIDING FOR THE FILING OF
REBUTTAL ARGUMENTS REGARDING A CITY MEASURE AT
THE NOVEMBER 5, 2013, GENERAL MUNICIPAL ELECTION,
AND DIRECTING THE CITY ATTORNEY TO PREPARE AN
IMPARTIAL ANALYSIS.
WHEREAS, a General Municipal Election is to be held in the City of Palm
Springs, California on November 5, 2013, at which there will be submitted to the voters
the following question and measure:
In order to help fund general municipal services,
including but not limited to such matters as police YES
protection and crime suppression services, fire
prevention and suppression services, emergency
medical services, park, recreation, and library
facilities and services, and general improvements
throughout the City, shall an ordinance to impose a
tax at a rate of up to $15 per $100 of proceeds on NO
cannabis or marijuana collectives operating in the
City of Palm Springs be adopted?
WHEREAS Article 4, Chapter 3, Division 9 of the California Elections Code
provides for the filing of written arguments and rebuttal arguments for City measures
submitted at municipal elections.
THE CITY COUNCIL OF THE CITY OF PALM SPRINGS DOES HEREBY
RESOLVE AS FOLLOWS:
SECTION 1. The City Council authorizes any and all members of the City
Council to file a written argument in Favor OR Against the City Measure, accompanied
by the printed name(s) and signature(s) of the person(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, 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 City measure may be submitted to the City Clerk. No argument shall
exceed 300 words in length.
05
Resolution No._
Page 2
SECTION 2. Pursuant to Section 9285 of the Elections Code of the State of
California, when the City Clerk has selected the arguments for and against the measure
which will be printed and distributed to the voters, the City Clerk shall send copies of the
argument in favor of the measure to the authors of the argument against, and copies of
the argument against to the authors in favor. The authors may prepare and submit
rebuttal arguments not exceeding 250 words. The rebuttal arguments shall be filed with
the City Clerk, accompanied by the printed name(s) and signature(s) of the person(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, not more than
10-days after the final date for filing direct arguments. Each rebuttal argument shall
immediately follow the direct argument which it seeks to rebut.
SECTION 3. Any written argument or rebuttal argument filed with the City Clerk
shall be accompanied by the Statement of the Author Form required by Section 9600 of
the California Elections Code. The City Clerk shall provide such form upon request.
SECTION 4. The City Council directs the City Clerk to transmit a copy of the
measure to the City Attorney. The City Attorney shall prepare an impartial analysis of
the measure, not to exceed 500 words, showing the effect of the measure on the
existing law and the operation of the measure. The impartial analysis shall be filed by
the date set by the City Clerk for the filing of primary arguments.
SECTION 5. The City Clerk shall print, or cause to be printed, in the Official
Sample Ballot, the entire text of the arguments for or against the measure, and the
rebuttal arguments, in uniform type, style and spacing.
PASSED, APPROVED, AND ADOPTED BY THE PALM SPRINGS CITY
COUNCIL THIS 3RD DAY OF JULY, 2013,
DAVID H. READY, CITY MANAGER
ATTEST:
JAMES THOMPSON, CITY CLERK
06
Resolution No.
Page 3
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss.
CITY OF PALM SPRINGS )
I, JAMES THOMPSON, City Clerk of the City of Palm Springs, hereby certify that
Resolution No. is a full, true and correct copy, and was duly adopted at a regular
meeting of the City Council of the City of Palm Springs on July 3, 2013, by the following
vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
JAMES THOMPSON, CITY CLERK
City of Palm Springs, California
07
EXHIBIT A
ORDINANCE NO.
AN ORDINANCE OF THE PEOPLE OF THE CITY OF
PALM SPRINGS, CALIFORNIA, ADDING CHAPTER 3.35
TO THE PALM SPRINGS MUNICIPAL CODE,
APPROVING AND IMPLEMENTING A CANNABIS AND
MARIJUANA TAX OF UP TO $15 PER $100.00 OF
PROCEEDS ON CANNABIS OR MARIJUANA
COLLECTIVES OPERATING IN THE CITY.
THE PEOPLE OF THE CITY OF PALM SPRINGS ORDAINS:
SECTION 1. Chapter 3.35 is added to the Palm Springs Municipal Code to read:
CANNABIS AND MARIJUANA TAX
3.35.010 Imposition of Tax.
3.35.020 Definitions.
3.35.030 Payment Obligation.
3.35.040 City Council Authorization to Adjust Rates.
3.35.050 Payment of Tax Does Not Authorize Activity.
3.35.060 Cannabis and Marijuana Tax Is Not a Sales Tax.
3.35.070 Amendments and Administration.
3.35.010 Imposition of Tax.
Every person engaged in operating or otherwise conducting a cannabis or
marijuana collective, and regardless of whether such collective has a permit pursuant to
Section 9.23.15 of this Code, shall pay a cannabis and marijuana tax of$15.00 for each
$100.00 of proceeds or fractional part thereof.
3.35.020 Definitions
For purposes of this Chapter.
A. A "cannabis or marijuana collective" means any activity regulated or
permitted by Section 9.23.15 of this Code, or California Health and Safety Code
sections 11362.5, et seq., as may be amended from time to time, or any other activity or
business that involves planting, cultivating, harvesting, transporting, dispensing,
delivering, providing, manufacturing, compounding, converting, processing, preparing,
storing, packaging, or testing any part of the marijuana plant for medical purposes.
B. "Proceeds" means gross receipts of any kind, including without limitation,
membership dues; the value of in-kind contributions; reimbursements provided by
members regardless of form; any payments made; and anything else of value obtained
by a cannabis or marijuana collective.
08
Ordinance No. _
Page 2
3.35.030 Payment Obligation.
All taxpayers subject to this Chapter must pay the full tax imposed by this
Chapter regardless of any rebate, exemption, incentive, or other reduction set forth
elsewhere in this Code, except as required by California or Federal Law. Failure to pay
the tax shall be subject to penalties, interest charges, and assessments as the City
Council may establish and the City may use any or all other code enforcement remedies
provided in the Charter and this Code. No provision in this Code can lower the tax rate
set forth in this Section or otherwise reduce the amount of taxes paid hereunder unless
the provision specifically states that the reduction applies.
3.35.040. City Council Authorization to Adjust Rates.
The City Council may impose the tax authorized by this Chapter at a lower rate
and may establish exemptions, incentives, or other reductions, and penalties and
interest charges or assessments for failure to pay the tax in a timely manner, as
otherwise allowed by the Charter and California law. No action by the Council under this
Section shall prevent it from later increasing the tax or removing any exemption,
incentive, or reduction, and restoring the maximum tax specified in this Chapter.
3.35.050 Payment of Tax Does Not Authorize Activity.
The payment of the tax required pursuant to this Chapter shall not be construed
as authorizing the conduct or continuance of any illegal business or of a legal business
in an illegal manner. Nothing in this Chapter implies or authorizes that any activity
connected with the distribution or possession of cannabis is legal unless otherwise
authorized and allowed in strict and full conformance to the provisions of this Code,
including without limitation the provisions of Section 9.23.15. Nothing in this Chapter
shall be applied or construed as authorizing the sale of marijuana.
3.35.060 Cannabis and Marijuana Tax Is Not a Sales Tax.
The Cannabis and Marijuana Tax provided for under the provisions of this
Chapter is not a Sales or Use Tax and shall not be calculated or assessed as such.
The Cannabis and Marijuana Tax shall not be separately identified or otherwise
specifically assessed or charged to any member, patient, or caretaker.
3.35.070 Amendments and Administration.
A. This Chapter was submitted to the voters for approval. Any amendment to
Section 3.35.010 to increase the Tax above the rate expressly provided in such Section
shall not become effective until such amendment is approved by the voters. The voters
expressly authorize the City Council to amend, modify, change, or revise any other
provision of this Chapter as the City Council deems in the best interest of the City.
B. The City Manager or the City Manager's designee shall promulgate rules,
regulations, and procedures to implement and administer this Chapter to ensure the
09
Ordinance No._
Page 3
efficient and timely collection of the tax imposed by this Chapter, including without
limitation, formulation and implementation of penalties and interest to be assessed for
failure to pay the tax as provided.
C. The City Manager or the City Manager's designee shall annually audit the
cannabis and marijuana taxes imposed by this Chapter to verify that tax revenues have
been properly expended in accordance with the law.
D. Pursuant to California Constitution Article XIIIB, the appropriation limit for
the City is increased to the maximum extent over the maximum period of time allowed
under law consistent with the revenues generated by the cannabis and marijuana tax.
SECTION 2. This Ordinance shall become effective upon adoption by a majority
of the voters casting votes at the general municipal election on November 5, 2013.
PASSED, APPROVED, AND ADOPTED BY THE PEOPLE OF THE CITY OF
PALM SPRINGS AT THE REGULAR MUNICIPAL ELECTION HELD THE 5T" DAY OF
NOVEMBER, 2013.
STEPHEN P. POUGNET, MAYOR
ATTEST:
JAMES THOMPSON, CITY CLERK
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss.
CITY OF PALM SPRINGS )
I, JAMES THOMPSON, City Clerk of the City of Palm Springs, California, do
hereby certify that Ordinance No. is a full, true, and correct copy, and was adopted
by a majority vote of the People of the City of Palm Springs, at the Regular Municipal
Election held the 5ch day of November, 2013, as appears by the official returns of said
election, and the Statement of Votes Cast as declared by the City Council, Resolution
No. adopted the_day of December, 2013.
JAMES THOMPSON, CITY CLERK
City of Palm Springs, California
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