While the lengthy description of Measure B in the sample ballot issued by Del Norte County seems complicated, it’s fairly easy to boil down to its simplest points.

If approved by voters Tuesday, Measure B will impose a tax on the privilege of cultivating, manufacturing, producing, processing, preparing, storing, providing, donating, selling, or distributing cannabis on licensed operators.

Taxes will go into the county general fund to be spent on unrestricted general revenue purposes.

The tax would impose a 2 to 6 percent tax on the gross receipts of non-medicinal cannabis retailers but would not be imposed on medicinal cannabis retailers.

For manufacturers of cannabis products, a 1 to 3 percent tax on gross receipts would apply for both medicinal and non-medicinal products.

Outdoor cultivators would pay $1 per square foot of grow space while indoor cultivators would pay $3 per square foot.

Penalties would be imposed at a rate of 10 percent of their tax amount, plus the tax itself for failing to remit taxes. Those wishing to appeal may do so to the tax administrator and findings will be made by a county hearing officer.

For and against

The Voter Information Guide includes an argument against Measure B that says the county already has a ban in place, which was one of the options of Proposition 64, approved by voters the last election.

“Let’s help our families raise their children in a drug-free environment by taking advantage of any means we have left to minimize their exposure to the culture of recreational drugs,” wrote Paulette K. Eneim.

Supporting the measure, the guide notes that the board of supervisors intends to repeal the ban and replace it with regulations that allow commercial cannabis activity.

“In our county, 59 percent voted to support Prop 64,” wrote Del Norte County Democrat Chair Kevin Hendrick. “There is still strong bipartisan support for this tax ordinance. It is common sense that we should vote to approve it.”