City Hall
1 Dr. Carlton B. Goodlett
Place
San Francisco, CA 94102-
4689
City and County of San Francisco
Legislation Details
File #:
Version:
2
180765
Name:
Initiative Ordinance - Business and Tax Regulations
Code - Additional Gross Receipts Tax on Cannabis;
Additional Conditions Subjecting Persons to
Business Taxes
Status:
Type:
Motion
Passed
File created:
In control:
7/18/2018
Clerk of the Board
On agenda:
Final action:
7/31/2018
Enactment date:
7/31/2018
M18-111
Enactment #:
Title:
Motion ordering submitted to the voters, at an election to be held on November 6, 2018, an Ordinance
amending the Business and Tax Regulations Code to impose an additional gross receipts tax, starting
January 1, 2021, on gross receipts from cannabis business activities, but exempting the first $500,000
of gross receipts and exempting retail sales of medicinal cannabis; said tax to be between 1% and 5%
depending on the type of cannabis business activity and amount of gross receipts, but may be
adjusted at any time within a range of 0% to 7% by an ordinance adopted by a two-thirds vote of the
Board of Supervisors for any increase (which is limited to 1% annually) or an ordinance adopted by a
majority vote of the Board of Supervisors for any decrease; starting January 1, 2019, to expand the
conditions that subject a person to certain business taxes by including persons with more than
$500,000 in annual gross receipts in the City; and increasing the City’s appropriations limit by the
increase in the amount of those business taxes collected compared to the prior year and by the
amount collected under the new Cannabis Business Tax, for four years from November 6, 2018.
Sponsors:
Malia Cohen
Attachments:
1. Leg Ver1, 2. Leg Dig Ver1, 3. Leg Ver2, 4. Leg Dig Ver2, 5. Comm Pkt 072618, 6. CON Analysis
072518, 7. Bd Pkt 073118, 8. Leg Final, 9. Transmittal to Elections 080218
Action By
Date
Action
Result
Ver.
AMENDED, AN AMENDMENT OF THE
WHOLE BEARING NEW TITLE
Budget and Finance Sub-
Committee
7/19/2018
1
Pass
CONTINUED AS AMENDED
Budget and Finance Sub-
Committee
7/19/2018
2
Pass
DUPLICATED
Budget and Finance Sub-
Committee
7/19/2018
1
RECOMMENDED AS COMMITTEE
REPORT
Budget and Finance Sub-
Committee
7/26/2018
2
Pass
APPROVED
Board of Supervisors
7/31/2018
2
Pass
TRANSMITTED
Clerk of the Board
8/2/2018
2