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Resolution No 95-2010 Personal Cannabis Cultivation Tax - Exhibit 1 Ordinance No 19-2010

Resolution No 95-2010 Personal Cannabis Cultivation Tax - Exhibit 1 Ordinance No 19-2010

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Published by: ElectroPig Von FökkenGrüüven on Aug 24, 2010
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08/23/2010

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EXHIBIT 1
Ordinance No. 19-2010 Page 1 of 8
ORDINANCE NO. 19-2010AN ORDINANCE OF THE CITY OF RANCHO CORDOVA ADDING CHAPTER 3.85 TOTHE RANCHO CORDOVA MUNICIPAL CODE WITH RESPECT TO A PERSONALCANNABIS CULTIVATION TAXWHEREAS
, if passed by the voters of the State of California on November 2, 2010, Proposition 19,also known as the Regulate, Control and Tax Cannabis Act of 2010, would legalize use and cultivation of marijuana for personal consumption, authorize the establishment of commercial businesses that sellcannabis, allow local governments to regulate the commercial marijuana industry, and allow localgovernments to impose taxes and fees on marijuana related activities; and
WHEREAS
, currently, State law allows individuals to cultivate marijuana for personal medical useas long as they have a prescription or authorization from their doctor; and
WHEREAS
, marijuana cultivation is associated with increases in the frequency of vandalism, homeinvasion robberies and threats to neighbors, house fires and loss of a neighborly community; and
WHEREAS
, regardless of whether Proposition 19 is adopted by the voters, the City Councildesires to impose a tax as follows: 1) for indoor cultivation, if the Cultivated Area is equal to or less than 25square feet, $600 per year for each square foot of Cultivated Area, or if the Cultivated Area is over 25square feet, $900 per year for each square foot of Cultivated Area; and 2) for outdoor cultivation, if theCultivated Area is equal to or less than 25 square feet, $600 per year for each 12.5 square feet of Cultivated Area, or if the Cultivated Area is over 25 square feet, $900 per year for each 12.5 square feet of Cultivated Area; and
WHEREAS,
California Constitution Article XIIIC, Section 2(b), provides that no local governmentmay impose a general tax unless and until that tax is submitted to the electorate and approved by amajority vote; and
WHEREAS,
the proposed Personal Cannabis Cultivation Tax is a general tax, the revenues of which would be used for general governmental purposes, such as providing Code Enforcement and Policeservices,
and placed in the City’s general fund for the usual expenses of the City; and
 
WHEREAS
, the tax imposed by this Ordinance is an excise tax on the privilege of conductingcertain activities within the City.
WHEREAS
, California Constitution Article XIIIC, Section 2(b), requires that a measure proposing to
impose a general tax must be consolidated with a city’s g
eneral municipal election for members of the CityCouncil; and
WHEREAS
, November 2, 2010 is the date of the City’s regular municipal election; and
 
WHEREAS
, if approved by the voters of the City of Rancho Cordova on November 2, 2010, thePersonal Cannabis Cultivation Tax imposed by this Ordinance, Chapter 3.85, would take effect regardlessof whether Proposition 19 is adopted by the voters of the State of California and shall only apply to thelawful cultivation of marijuana.
 
EXHIBIT 1
Ordinance No. 19-2010 Page 2 of 8
THE PEOPLE OF THE CITY OF RANCHO CORDOVA DO ORDAIN AS FOLLOWS:SECTION 1:
Chapter 
3.85, titled “
Personal Cannabis Cultivation
Tax,”
is hereby added to theRancho Cordova Municipal Code to read as follows:
CHAPTER 3.85PERSONAL CANNABIS CULTIVATION TAX
3.85.010 Short Title.3.85.020 Purpose and intent.3.85.030 Definitions.3.85.040 Payment of tax.3.85.050 Registration.3.85.060 Payment
 –
Timing.3.85.070 Termination of Personal Cannabis Cultivation Activities.3.85.080 Notice Not Required by City.3.85.090 Tax Deemed Debt to City.3.85.100 Deficiency determinations.3.85.110 Tax Assessment; Nonpayment; Fraud.3.85.120 Tax assessment; notice requirements.3.85.130 Tax Assessment; Hearing.3.85.140 Remedies for Chapter Violation; Taxes Not Waived.
3.85.010 Short Title.
This Chapter shall be known as the Rancho Cordova Personal Cannabis Cultivation Tax Ordinance.
3.85.020 Purpose and Intent.
This Chapter is enacted solely to raise revenue for municipal purposes and is not intended for regulation.Revenue raised by this Chapter may be used for a variety of City servic
es, including protecting the City’s
housing stock and maintaining strong neighborhoods.
3.85.030 Definitions.
 A.
Personal Cannabis Cultivation
” shall mean the activity of cultivating cannabis
satvia L., or any of its derivatives on, private property for personal consumption by the owner, lawful occupant, or other lawful resident or guest of the private property owner, or lawful occupant. Personal Cannabis Cultivationspecifically excludes Cannabis Cultivation activities which are done as part of a Cannabis Business.
“Cannabis Business” mean
s any business, nonprofit organization, or activity including, but not limited to,planting, cultivation, harvesting, transporting, manufacturing, compounding, converting, processing,preparing storing, packaging, testing, wholesale and/or retail sales of marijuana, any part of the plantCannabis satvia L., or any of its derivatives.
 
EXHIBIT 1
Ordinance No. 19-2010 Page 3 of 8
B.
“Cannabis Grower” shall mean the owner, lawful occupant or other lawful resid
ent of aproperty where the individual, or his/her guest, is engaged in Personal Cannabis Cultivation. For purposesof this Chapter, the owner, lawful occupant or other lawful resident of the private property that allowsanother individual to engage in Personal Cannabis Cultivation on such property shall be responsible for allobligations of a Cannabis Grower under this Chapter.C. "Cultivated Area" shall mean:1. For indoor cultivation, the greater of either (a) the total area of a property that isdensely or primarily occupied by marijuana cultivation, or (b) one square foot per juvenile or maturemarijuana plant indoors on the property; and,2. For outdoor cultivation, the greater of either (a) the total area of the property that isdensely or primarily occupied by marijuana cultivation, or (b) 12.5 square feet per juvenile or mature plantoutdoors on the property.
3.85.040 Payment of Tax.
 A. In addition to any other requirements imposed by Federal, State or local law, eachCannabis Grower engaged in Personal Cannabis Cultivation shall pay the City an excise tax as follows:1. For indoor cultivation:a. If the Cultivated Area is equal to or less than 25 square feet, $600 per year for each square foot of Cultivated Area, or b. If the Cultivated Area is over 25 square feet, $900 per year for each squarefoot of Cultivated Area.For example: A residence where the Cultivated Area indoors is 10.5 square feet,shall pay $6,300 annually ($600/sq. foot X 10.5 sq. feet). A residence where theCultivated Area indoors is 30 square feet shall pay $27,000 annually ($900/sq. footX 30 sq. feet).
 
2. For outdoor cultivation:a. If the Cultivated Area is equal to or less than 25 square feet, $600 per year for each 12.5 square feet of Cultivated Area, or b. If the Cultivated Area is over 25 square feet, $900 per year for each 12.5square feet of Cultivated Area.
 
For example: A residence where the Cultivated Area outdoors is 25 square feet,shall pay $1,200 annually ((25 sq. feet/12.5 sq. feet) = 2 X $600/12.5 sq. feet). Aresidence where the total Cultivated Area outdoors is 30 square feet shall pay$2,160 annually ((30 sq. feet/ 12.5 sq. feet) = 2.4 X $900/12.5 sq. feet).

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