(A) This article is adopted pursuant to MAUCRSA, specifically Cal. Revenue and Taxation Code § 34021.5, Cal. Gov’t Code § 53724, Cal. Elections Code § 9140, and upon approval by the electorate in accordance with Section 2 of Article XIII C of the Constitution of the State of California and Cal. Gov’t Code § 53723.
(B) This article is adopted to achieve the following purposes, among others, and directs that the provisions herein be interpreted in order to accomplish those purposes:
(1) To impose a tax upon cannabis businesses for the privilege of engaging in cannabis business activities, whether medicinal or non-medicinal, in the unincorporated area of the county;
(2) To specify the type of tax, the rate of tax to be levied, and the method of collection; and
(3) To comply with all requirements of imposition of a general tax, such tax to become operative only if submitted to the electorate and approved by a majority vote of the voters voting in the election on the issue.
(Measure C Initiative, adopted 2018)