PRIVILEGED CONFIDENTIAL COMMUNICATION OF LAWYER-CLIENT

TO: Sarah Gorman, Manager of the Services Secretariat

DE: Ariel Pierre Calonne, City Prosecutor TOPIC: Impartial Analysis of the measure of the Law on Control of

Santa Barbara marijuana by vote As indicated by the City Council in accordance with section 9280 of the Election Code, I submit the impartial analysis below

regarding the Despencary Santa Barbara Marijuana Control Act . Is

measure was included in the vote by the City Council. I have reached the

conclusion that the measure does not affect the "organization or salaries of the

city ​​attorney's office ”. Consequently, my unbiased analysis of the

effects of the average in current legislation and the operation of the measure to

continuation. IMPARTIAL ANALYSIS OF THE MEASURE

The Media____ promulgating the Marijuana Control Act of

Santa Barbara (the "Law"). The Law would establish a new tax

local to medical and non-medical marijuana companies at a rate of up to

20% of your gross income. The Law states that "it was promulgated solely for

increase municipal revenue for general purposes, including but not

limited to crime prevention, police services and

zoning compliance, and is not intended for regulation. " 

The Law does not legalize or otherwise allow startups of

medical or non-medical (recreational) marijuana in Santa Barbara. 

If the statewide initiative called "The Law of Use

Marijuana Adult "is approved by California voters in

November, the use of non-medical marijuana (Recreational). The law of

Santa Barbara Marijuana Control Allows City to Levy Taxes

to new non-medical marijuana companies that can be legalized by the

Marijuana Adult Use Law.




PRIVILEGED CONFIDENTIAL COMMUNICATION OF

LAWYER-CLIENT

Under existing city law, up to three dispensaries

medical marijuana with a street facade, can be licensed and regulated

by the city. These companies would also be taxed. The Law authorizes the City Council to reduce the tax rate for any marijuana company or to establish different tax rates.

taxes for different categories of marijuana companies, always subject to

at the maximum rate of 20%. On the other hand, law and state law prohibit you

the City Council to increase the tax rate without the future approval of the

voters. The City Council may modify or repeal the Law without future

voter approval. The marijuana business law would tax

Gross income from planting, cultivation, harvesting, transportation, production,

composition, conversion, processing, preparation, storage,

packaging, wholesaling, collective or cooperative distribution, provision

and / or retail sales of marijuana and any ancillary products in the

city, whether it made no profit or profit, and whether the business is legal or illegal.

Income from taxes applied by the

Santa Barbara cbd control law will be subject to annual audit

carried out by the independent auditor of the City, which is reported in the

Annual Financial Report of the city.

The measure___ was introduced in the vote by the

City Council of the City of Santa Bárbara.

A "Yes" is a vote to approve the CBD Control Act

marijuana of Santa Barbara and impose a new tax on the companies of

medical and non-medical marijuana businesses with a rate of up to 20% of

gross income. 




A "no" vote is a vote not to approve the Control Law

of Santa Barbara marijuana, and not impose a new tax on

medical and non-medical marijuana business ventures at a rate of 20% of

gross income.