12-A - Supplemental Materials - Correspondence — Bellflower City Council, May 11, 2026

1 Mayra Ochiqui
From:Jennifer McGrath
Sent:Thursday, May 7, 2026 5:29 PM
To:Sonny Santa Ines; Victor Sanchez; Dan Koops; Raymond Dunton; Wendi Morse; Mayra Ochiqui; City Clerk
Cc:[email protected]; TMW; Charis Burrett; [email protected]; Brandon Scadron; Berger, Karl H.; Campen, Timothy E.; Ryan Smoot; Wangsu Lee Subject:Late Communication for meeting of May 11, 2026 / Request for Continuance to May 25, 2026
Follow Up Flag:Flag for follow up
Flag Status:Flagged
Honorable Mayor Santa Ines and Member of the City Council -

I am writing on behalf of our client, The Medicine Woman Group, LLC, regarding a public hearing scheduled for your regularly scheduled City Council meeting of May 11, 2026 entitled "CITY OF BELLFLOWER NOTICE OF PUBLIC HEARING APPEAL OF TAX ADMINISTRATOR’S FINAL DETERMINATION THE MEDICINE WOMAN GROUP, LLC."

The Medicine Women Group, LLC, received the minimum notice required by the Bellflower Municipal Code after 5 p.m. on Wednesday, May 6, 2026. My staff and myself have a pre-existing commitment out of town and are unable to attend the hearing.

The Bellflower Municipal Code 3.37.180(C) specifically contemplates a continuance based on mutual consent.

After unsuccessful attempts with both internal staff and your City Attorney to have the hearing continued to May 25, 2026, I am contacting you directly with this request.

As notices were not sent to anyone else in the public and the agenda has only just been published at the time of this email, there is no prejudice to the City or members of the community in granting a continuance. The City Clerk has adequate time to post a revised agenda identifying the continuance of the item. The item can be continued to May 25, 2026, without opening the public hearing.

In the absence of a continuance, The Medicine Woman Group, LLC, will not be afforded the fair hearing to which it is entitled.

Please advise if a continuance can be facilitated in advance of the meeting through the City Manager's Office.

Jennifer McGrath
Law Offices of Jennifer McGrath
7755 Center Avenue, Suite 1100
Huntington Beach CA 92647
(714) 231-2124
https://www.jennifermcgrath.com/

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1 Mayra Ochiqui
From:Campen, Timothy E.

Sent:Thursday, May 7, 2026 6:13 PM
To:Jennifer McGrath; Sonny Santa Ines; Victor Sanchez; Dan Koops; Raymond Dunton; Wendi Morse; Mayra Ochiqui; City Clerk
Cc:[email protected]; TMW; Charis Burrett; [email protected]; Brandon Scadron; Berger, Karl H.; Ryan Smoot; Wangsu Lee
Subject:RE: Late Communication for meeting of May 11, 2026 / Request for Continuance to May 25, 2026
Follow Up Flag:Flag for follow up
Flag Status:Flagged
Dear Ms. McGrath,

As I indicated on our text exchange on this matter, I am providing you here with information relating to the City providing an accommodation, as you requested due to “being out of town,” concerning The Medicine Woman’s appearance before the Bellflower City Council at its regularly scheduled meeting this Monday, May 11, 2026, concerning your appeal of the Tax Administrator’s Final Determination.

The City will provide The Medicine Woman with the opportunity to appear at the appeal hearing remotely via videoconference (Zoom or Microsoft Teams), if you choose to do so, in lieu of personal appearance in Council Chambers. Remote appearance can be for all participants on behalf of The Medicine Woman or a combination of personal and remote appearance. The City anticipates having at least one witness appear via video conference.

If you choose to use this accommodation, please provide the name, email address, and phone number for each person who will be appearing remotely . In those cases where more than one participant will be appearing on the same camera/connection, please identify each such person per connection and who among them is the direct contact regarding any technical logistics related to the video conferencing.

Please be advised that any remote appearance on behalf of either The Medicine Woman or the City is done at their own risk. Any technical issues with the video conferencing system, regardless of the cause or origin, should not be expected to result in any continuance of this appeal hearing. You should plan accordingly.

Please let me know if you have any questions on the logistics of appearing via video conference. Beyond that, this correspondence represents the City’s final response regarding your request for accommodation. As previously advised, you are free to request a continuance of the appeal hearing from the City Council at the hearing on Monday, if you choose.

Sincerely,

Timothy E. Campen | Partner
Burke, Williams & Sorensen, LLP

2 501 West Broadway - Suite 1600, San Diego, CA 92101
D 619.814.5810 | O 619.814.5800 | F 619.814.6799 | M 619.861.7707 [email protected] | vCard | Bio | bwslaw.com

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From: Jennifer McGrath
Sent: Thursday, May 7, 2026 5:29 PM
To: [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; Mayra Ochiqui ; City Clerk
Cc: [email protected]; TMW ; Charis Burrett ; [email protected]; Brandon Scadron ; Berger, Karl H. ; Campen, Timothy E. ; Ryan Smoot ;
Wangsu Lee
Subject: Late Communication for meeting of May 11, 2026 / Request for Continuance to May 25, 2026

[EXTERNAL]
Honorable Mayor Santa Ines and Member of the City Council -

The Bellflower Municipal Code 3.37.180(C) specifically contemplates a continuance based on mutual consent.

After unsuccessful attempts with both internal staff and your City Attorney to have the hearing continued to May 25, 2026, I am contacting you directly with this request.

In the absence of a continuance, The Medicine Woman Group, LLC, will not be afforded the fair hearing to which it is entitled.

3 Please advise if a continuance can be facilitated in advance of the meeting through the City Manager's Office.

Jennifer McGrath
Law Offices of Jennifer McGrath
7755 Center Avenue, Suite 1100
Huntington Beach CA 92647
(714) 231-2124
https://www.jennifermcgrath.com/

This email has been scanned for spam and viruses by Proofpoint Essentials. Click here to report this email as spam.

1 Mayra Ochiqui
From:Jennifer McGrath
Sent:Friday, May 8, 2026 5:34 PM
To:Sonny Santa Ines; Victor Sanchez; Dan Koops; Raymond Dunton; Wendi Morse; Mayra Ochiqui; City Clerk
Cc:[email protected]; TMW; Charis Burrett; [email protected]; Brandon Scadron; Berger, Karl H.; Campen, Timothy E.; Ryan Smoot; Wangsu Lee Subject:Late Communication re: Agenda Item #12A; May 11, 2026 Attachments:Executed Declaration with Exhibits 2.23.26.pdf Honorable Mayor Santa Ines and Member of the City Council -

Please see the attached Declaration of Charis Burrett, Chief Executive Officer of The Medicine Woman Group LLC. This document was originally submitted with the Opposition Brief before the Tax Administrator hearing; however, Staff did not include it in the Staff Report distributed as part of the agenda materials.

Jennifer McGrath
Law Offices of Jennifer McGrath
7755 Center Avenue, Suite 1100
Huntington Beach CA 92647
(714) 231-2124
https://www.jennifermcgrath.com/

This email has been scanned for spam and viruses by Proofpoint Essentials. Click here to report this email as spam.

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JENNIFER McGRATH (SBN 179917)
EDWARD PINCHIFF (SBN 137183)
Law Offices of Jennifer McGrath
9114 Adams Ave ., #264
Huntington Beach, CA 92646
Phone : (714) 231-2124
Attorneys for

THE MEDICINE WOMAN GROUP, LLC

CITY OF BELLFLOWER
11 In the Matter of the Bellflower City Tax
Assessment against
12 13 THE MEDICINE WOMAN GROUP, LLC
14 dba The Medicine Woman,

DECLARATION OF CHARIS

BURRETT IN SUPPORT OF

OBJECTION TO TAX ASSESSMENT

AGAINST THE MEDICINE WOMAN

GROUPLLC
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Date :

Time:

Place :

February 24, 2026
1:00 p.m.

Bellflower City Hall

DECLARATION OF CHARIS BURRETT

1. I am the Chief Executive Officer of THE MEDICINE WOMAN GROUP LLC dba The Medicine Woman ("TMW"). I submit this declaration in support ofTMW's Objections to the City of Bellflower's ("City") Tax Assessment against TMW and the findings in the Cannabis Tax Report of Examination for Calendar Years 2022-2024 prepared by Avenu Insights and Analytics dated November 24, 2025. The facts herein are within my personal knowledge, except as to those stated on information and belief, and if called and sworn as a witness, I could and would competently testify thereto .
nP.rTAR ATJ()N OF rHARlS RllRRP.TT 1N SUPPORT OF ORlFri'mN TO TAX ASSP.SSMPNT An A INST THP

1 2. I am familiar with TMW's recordkeeping practices. TMW utilizes a point-of-sale 2 software system provided by Treez for inventory control, sales, purchasing, METRC 3 compliance, and reporting. Data is entered into the Treez software system in the regular course 4 of business at or near the time of the act, condition, or event. 5 3 . From that software system, I requested General Manager Brandon Scandon to create the 6 attached reports in support of the Objections filed by TMW to the City's Tax Assessment against 7 TMW and the Cannabis Tax Report of Examination dated November 24, 2025 . The exhibits to 8 this Declaration are true and correct copies of those reports and I certify the authenticity of these 9 business records ofTMW.
10 4. The true and correct cannabis product net sales for all audit reporting periods for TMW 11 is identified in the fourth column labeled "Net" of Exhibit A. 12 5. The true and correct non-cannabis product net sales for all audit reporting periods for 13 TMW is identified in the fifth column labeled "Non Cannabis Net" of Exhibit A and the fourth 14 column labeled "Net" of Exhibit B.
15 6. The true and correct delivery fees for all audit reporting periods for TMW is identified in 16 the first column labeled "Fees Collected" of Exhibit C. 17 I declare under penalty of perjury under the laws of the State of California that the 18 foregoing is true and correct. Executed on February 2 19 20
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Charis B ett, Chief Executive Officer
The Medicine Woman Gro1:1p LLC
OF.C'T.AR ATION OF C'HARTS RTJRRF.TT TN STTPPORT OF ORTF.C'TTONTO TAX' ASSP.SSMFNT AOATNSTTHF

EXHIBIT A

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Mayra Ochiqui
From:Jennifer McGrath
Sent:Sunday, May 10, 2026 2:02 PM
To:Sonny Santa Ines; Victor Sanchez; Dan Koops; Raymond Dunton; Wendi Morse; Mayra Ochiqui; City Clerk
Cc:[email protected]; TMW; Charis Burrett; [email protected]; Brandon Scadron; Berger, Karl H.; Campen, Timothy E.; Ryan Smoot; Wangsu Lee Subject:Re: Late Communication for meeting of May 11, 2026 / Request for Continuance to May 25, 2026
Attachments:Late Communication 5.10.26 with attachments.pdf Follow Up Flag:Flag for follow up
Flag Status:Flagged
Please see the additional Late Communication attached to this email.

Jennifer McGrath
Law Offices of Jennifer McGrath
7755 Center Avenue, Suite 1100
Huntington Beach CA 92647
(714) 231-2124
https://www.jennifermcgrath.com/

On Thu, May 7, 2026 at 6:13 PM Campen, Timothy E. wrote:

Dear Ms. McGrath,

If you choose to use this accommodation, please provide the name, email address, and phone number for each person who will be appearing remotely . In those cases where more than one

2 participant will be appearing on the same camera/connection, please identify each such person per connection and who among them is the direct contact regarding any technical logistics related to the video conferencing.

Sincerely,

To help protect your privacy, Microsoft Office prevented automatic download of this picture from the Internet.photo

From: Jennifer McGrath
Sent: Thursday, May 7, 2026 5:29 PM

3 To: [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; Mayra Ochiqui ; City Clerk

Cc: [email protected]; TMW ; Charis Burrett ; [email protected]; Brandon Scadron ; Berger, Karl H. ; Campen, Timothy E. ; Ryan Smoot ;
Wangsu Lee
Subject: Late Communication for meeting of May 11, 2026 / Request for Continuance to May 25, 2026

[EXTERNAL]
Honorable Mayor Santa Ines and Member of the City Council -

The Bellflower Municipal Code 3.37.180(C) specifically contemplates a continuance based on mutual consent.

After unsuccessful attempts with both internal staff and your City Attorney to have the hearing continued to May 25, 2026, I am contacting you directly with this request.

In the absence of a continuance, The Medicine Woman Group, LLC, will not be afforded the fair hearing to which it is entitled.

4 Please advise if a continuance can be facilitated in advance of the meeting through the City Manager's Office.

Jennifer McGrath
Law Offices of Jennifer McGrath
7755 Center Avenue, Suite 1100
Huntington Beach CA 92647
(714) 231-2124
https://www.jennifermcgrath.com/

LAW OFFICES OF

JENNIFER MCGRATH

9114 Adams Avenue #264, Huntington Beach, CA 92646
714.231.2124 | [email protected]

City of Bellflower May 10, 2026
16600 Civic Center Drive via email only Bellflower, CA 90706

RE: Late Communication re: Agenda Item #12A; May 11, 2026

Honorable Mayor Santa Ines and Members of the City Council -

With respect to Agenda Item #12A of the City Council meeting on May 11, 2026, please see the attached documents which appellant The Medicine Woman Group, LLC (TMW) is providing in further support of its position that:

1) Amounts collected by TMW from its customers for the City's cannabis tax should not be included in taxable gross income;

2) Sales of non-cannabis items should not be subject to the city cannabis tax.

The attached documents are:

a) City of Bellflower Resolution No. 16-80, approved and adopted by the City Council on November 28, 2016, which is a resolution adding the Bellflower cannabis tax proposition (Measure B) to the March 7, 2017 general municipal election. Exhibit A of the Resolution is the full text of the ballot measure.

b) The Impartial Analysis of Measure B prepared by the Bellflower City Attorney's office (obtained from Ballotpedia at
https://ballotpedia.org/Bellflower,_California,_Marijuana_Tax,_Measure_B_(March_201 7).

Both of these documents support TMW's position. The plain language of Measure B presents the Measure as a cannabis tax and nowhere in the text of the Measure is it stated or implied that the cannabis tax should apply to amounts collected by TMW from its customers for the City's cannabis tax (a tax on tax). Nor does the plain language state or imply that the cannabis tax should be applied to non-cannabis items.

The Impartial Analysis of Measure B prepared by the Bellflower City Attorney's office also supports TMW's position and the plain language reading of the Measure B text.

The Impartial Analysis states that Measure B "authorizes imposition of an annual tax upon all commercial cannabis activities...". Bellflower Municipal Code section

8.48.040 defines "commercial cannabis activity" as including "cultivation, possession, manufacture, processing, storing, laboratory testing, labeling, transporting, distribution, or sale of cannabis or a cannabis product.” (Emphasis added.)

The City of Bellflower cannot impose a cannabis tax that goes beyond what was authorized by the voters in Measure B. The City cannot impose a tax on taxes, nor can it impose a tax on non-cannabis items.

TMW encourages the City Council to carefully review these materials as well as the "Objection to Tax Assessment; Hearing Brief by the Medicine Woman Group, LLC." The Objection & Hearing Brief outline the history of this matter and TMW's legal arguments.

Please also take note of the procedural defects in the tax assessment and notice of the tax assessment detailed in the Hearing Brief at page 3 line 21 through page 4 line 13.

TMW has not and does not waive any procedural defects which, in addition to the legal arguments, are fatal to the tax assessment.

The City Council should grant the appeal of TMW and reject the Tax Administrator's Decision upholding the revised cannabis business tax assessment. The City Council should issue findings that 1) amounts collected by TMW from its customers for the City's cannabis tax should not be included in taxable gross income, and 2) sales of non- cannabis items should not be subject to the city cannabis tax.

Sincerely,

Jennifer McGrath, Esq.

Attachment:

A. City of Bellflower Resolution No. 16-80
B. Impartial Analysis of Measure B prepared by the Bellflower City Attorney's office

S. Santa Ines
V. Sanchez
D. Koops
R. Dutton
W. Morse
Mayra Ochiqui
City Clerk [email protected]
Ryan Smoot
Wangsu Lee [email protected]
Karl H. Berger [email protected]
Timothy Campen

CITY OF BELLFLOWER
RESOLUTION NO. 16-80

A RESOLUTION ADDING A PROPOSITION TO THE BALLOT FOR THE PREVIOUSLY CALLED MARCH 7, 2017, GENERAL MUNICIPAL
ELECTION PURSUANT TO ELECTIONS CODE § 9222, FOR THE

SUBMISSION TO THE VOTERS A PROPOSITION WHICH WOULD

IMPOSE A NEW TAX UPON CANNABIS -RELATED BUSINESSES
THE CITY COUNCIL RESOLVES AS FOLLOWS:

SECTION 1. Pursuant to Elections Code § 9222, the City Council places a proposition on the ballot for the regular municipal election scheduled for Tuesday, March 7, 2017, as previously established and implemented by City Council Resolution Nos. 16-76, 16-77, and 16-78 adopted on October 24, 2016.

SECTION 2. A copy of the proposition to be considered by the voters is attached as Exhibit "A," and incorporated by reference.

SECTION 3. Pursuant to Elections Code §§ 9222, 9603, and 13119, the exact form of the question to be voted on at the election as it should appear on the ballot is as follows:

CANNABIS TAX
Shall the proposition imposing a tax on cannabis
related businesses operating within the City of
Bellflower be adopted?
YES
NO
SECTION 4. The City Clerk must certify to the passage and adoption of this Resolution; enter the same in the book of original Resolutions; and make a minute of the passage and adoption thereof in the records of the proceedings of the City Council in the minutes of the meeting at which the same is passed and adopted.

SECTION 5. The Mayor, or presiding officer, is hereby authorized to affix a signature to this Resolution signifying its adoption by the City Council of the City of Bellflower, and the City Clerk, or her duly appointed deputy, is directed to attest thereto.

Page 1 of 2 ends

City of Bellflower
Resolution No. 16-80

Page 2 of 2 ends

SECTION 6. This Resolution will become effective immediately upon adoption.

PASSED, APPROVED, AND ADOPTED BY THE CITY COUNCIL OF THE CITY OF BELLFLOWER ON THIS 28TH DAY OF NOVEMBER, 2016.

Dan Koops, Mayor
Attest:
l
Mayr O hiqui, City Cler,

APPROVED R
Karl . Berger, City orney
Attachment:

Exhibit A — Full Tof the Ballot Measure

EXHIBIT A

FULL TEXT OF THE BALLOT MEASURE

CITY OF BELLFLOWER
ORDINANCE NO. 1324

A PROPOSITION ADOPTING AN ORDINANCE TO APPROVE
ARTICLE II OF CHAPTER 3.37 TO TITLE 3 OF THE BELLFLOWER MUNICIPAL CODE ENTITLED "CANNABIS TAX" AND IMPOSING A
TAX ON VARIOUS CANNABIS RELATED BUSINESSES.

THE PEOPLE OF THE CITY OF BELLFLOWER DO HEREBY ORDAIN AS FOLLOWS:

SECTION 1. Article II of Chapter 3.37 in Title 3 of the Bellflower Municipal Code ("BMC") , entitled "Cannabis tax," is approved to read as follows:

ARTICLE II — VOTER APPROVED TAX

3.37.040 VOTER APPROVAL REQUIRED.

This Article II of Chapter 3.37 of the Bellflower Municipal Code must be approved by voters in accordance with applicable law.

3.37.050 TAX IMPOSED.

There is established and imposed, beginning July 1, 2017, a cannabis tax in the manner and rates set forth in this chapter.

3.37.060 CANNABIS TAX.

A. Tax on commercial cannabis cultivation except nurseries.

1. Every person who is engaged in commercial cannabis cultivation in the City must pay an annual Cannabis tax. The initial tax rate effective July 1, 2017 for commercial cannabis cultivation, excluding nurseries, is set at $15.00 per fiscal year, per square foot of canopy space authorized by each City permit, or by each state license in the absence of a City permit, not deducting for unutilized square footage. The square footage is the maximum square footage of canopy allowed by the City permit for commercial cannabis cultivation, or, in the absence of a City permit, the square footage is the maximum square footage of canopy for commercial cannabis cultivation allowed by the state license type. In no case can canopy square footage which is authorized by the permit or license, but not utilized for cultivation, be deducted for the purpose of determining the tax for cultivation unless duly authorized in writing by the administrator.

Page 1 of 6 ends

City of Bellflower
Ordinance No. 1324

Page 2 ends

2. Beginning on July 1, 2020, the tax rate will automatically increase each fiscal year by $2.50 per square foot of authorized canopy.

Except as otherwise provided, the maximum tax rate is $25.00 per square foot.

B. Tax on cultivation of cannabis as a nursery.

1. Every person who is engaged in cultivation of cannabis as a nursery as defined in this chapter in the City must pay an annual Cannabis tax. The initial tax rate effective July 1, 2017 is set at

2.00 per square foot of canopy authorized by each City permit, or by each state license in the absence of a City permit, not deducting for unutilized square footage. The square footage is the maximum square footage of canopy allowed by the City permit for cultivation of cannabis as a nursery, or, in the absence of a City permit, the square footage is the maximum square footage of canopy for cultivation of cannabis as a nursery allowed by the state license type. In no case must canopy square footage which is authorized by the permit or license but not utilized for cultivation as a nursery be deducted for the purpose of determining the tax for cultivation as a nursery unless duly authorized in writing by the administrator.

2. Beginning on July 1, 2020, such tax rate will automatically increase each fiscal year by $1.50 per square foot of canopy utilized for cannabis cultivation as a nursery. Except as otherwise provided, the maximum tax rate is $5.00 per square foot per annum.

C. Tax on transportation businesses.

Every person who is engaged in a cannabis transportation business must pay an annual Cannabis tax of $1,500.00 per year effective July 1, 2017.

D. Tax on all other commercial cannabis businesses.

1. Every person who is engaged in business as a dispensary, manufacturer, testing laboratory, or distribution facility, or engaging in delivery of cannabis in the City must pay an annual commercial Cannabis tax. The initial tax rate effective July 1, 2017 is set at 5% of the gross receipts per fiscal year.
2 Beginning on July 1, 2020, the tax rate will automatically increase each fiscal year by 2.5%. Except as otherwise provided, the maximum tax rate is 10% per fiscal year on gross receipts.

City of Bellflower
Ordinance No. 1324

Page 3 of 6 ends

3.37.070 AUTOMATIC TAX INCREASE.

A. Beginning on July 1, 2024, non -gross receipts based taxes imposed by this chapter will be increased annually each July
1st on a percentage basis
using the percentage increase in the consumer price index ("CPI") for all urban consumers as calculated by the United States Department of Labor, Bureau of Labor Statistics, for the Los Angeles -Riverside -Orange County area, for the 12 months ending March
31st
of each year.

Notwithstanding any other provisions of this code, the tax imposed in this chapter will be increased by a minimum of one cent ($0.01) every year for square footage -based or other non -gross receipts based taxes.

3.37.080 REPORTING AND REMITTANCE OF TAX.

A. Each person required by this chapter to remit a tax must file a return to the administrator on forms approved by the administrator on or before the due date. The full amount of the tax owed must be included with the return and filed with the administrator. The administrator is authorized to require such additional information as deemed necessary to determine if the tax is being levied, collected, and remitted in accordance with this chapter.

Pursuant to Revenue and Tax Code § 7284.6, the administrator, and its agents, must maintain such filing returns as confidential information, and not subject to the California Public Records Act.

B. The Cannabis tax imposed by this chapter is imposed on a fiscal year basis and is due and payable in quarterly installments as follows:

1. Each person or business owing a Cannabis tax must, on or before the last day of the month following the close of each fiscal year quarter remit to the administrator the tax due. The tax due is no less than the quarterly installment due, but the taxpayer may at any time pay the tax due for the entire fiscal year.

2. If the Cannabis tax is owed on commercial cannabis cultivation, the square footage tax due is paid based on the square footage of cultivation authorized by the City permit. The tax will not be prorated or adjusted for any reduction in the square footage authorized but not utilized for cultivation unless duly authorized in writing by the administrator. If the cultivation begins in the middle of a fiscal year, the administrator must prorate, in daily increments, the amount due for the fiscal year.

C. Tax statements and payments for all outstanding taxes owed the City are immediately due to the administrator upon cessation of business for any reason.

City of Bellflower
Ordinance No. 1324

Page 4 of 6 ends

D. The administrator may establish shorter reporting and payment periods for any taxpayer as the administrator deems necessary to ensure collection of the tax.

E. The administrator may, as part of administering the tax, modify the form of payment and take such other administrative actions as needed to facilitate collection of the tax.

3.37.090 CONSTITUTIONAL EXEMPTIONS.

A. The tax imposed by this chapter does not apply to:

1. Any person or service when imposition of the tax upon that person or service would violate a federal or state statute, the Constitution of the United States, or the Constitution of the state of California;

2. The city.

B. Except as otherwise provided, any person that is exempt from the tax imposed by this chapter must file an application with the administrator for an exemption. The application for a Tax exemption must be made upon a form approved by the administrator and state those facts, declared under penalty of perjury, which qualify the applicant for an exemption, and include the names of all utility service providers serving that person. If deemed exempt by the administrator, such person must give the administrator timely written notice of any change in utility service providers so that the administrator can properly notify the new utility service provider of the person's Tax exempt status.

C. A person failing to comply with this section is not entitled to a refund of Tax remitted to the administrator from such person as a result of such non-compliance.

3.37.100 SUSPENSION OR REDUCTION.

Nothing in this chapter requires the City Council to collect a tax; the city council may suspend or reduce tax rates imposed by this chapter by resolution after a public hearing.

3.37.110 CITY COUNCIL AUTHORITY TO AMEND.

Unless voter is approval is required by the California Constitution or applicable law, the City Council may exercise all applicable powers set forth in the Government Code including, without limitation, amending this chapter by ordinance upon three affirmative votes by its members. It may, in additional, adopt by ordinance or resolution such additional regulations that may be necessary to implement the purposes of this chapter."

City of Bellflower
Ordinance No. 1324

Page 5 ends

SECTION 2. Environmental Analysis. This Resolution is exempt from review under the California Environmental Quality Act (California Public Resources Code §§ 2100, et seq., "CEQA") and CEQA regulations (14 California Code of Regulations §§ 15000, et seq.) because it establishes rules and procedures to implement government funding mechanisms; does not involve any commitment to a specific project which could result in a potentially significant physical impact on the environment; and constitutes an organizational or administrative activity that will not result in direct or indirect physical changes in the environment. Accordingly, this Resolution does not constitute a "project" that requires environmental review (see specifically 14 CCR § 15378(b)(4-5)).

SECTION 3. Interpretation. This Proposition must be interpreted so as to be consistent with all federal and state laws, rules, and regulations. If any section, sub- section, sentence, clause, phrase, part, or portion of this Proposition is held to be invalid or unconstitutional by a final judgment of a court of competent jurisdiction, such decision does not affect the validity of the remaining portions of this Proposition. The voters declare that this Proposition, and each section, sub -section, sentence, clause, phrase, part, or portion thereof, would have been adopted or passed irrespective of the fact that any one or more sections, sub -sections, sentences, clauses, phrases, part, or portion is found to be invalid. If any provision of this Proposition is held invalid as applied to any person or circumstance, such invalidity does not affect any application of this Proposition that can be given effect without the invalid application.

SECTION 4. Severability. If any portion of this Proposition is held by a court of competent jurisdiction to be invalid, the remainder of the Proposition and the application of such provision to other persons or circumstances will not be affected thereby. We the People indicate our strong desire that: (i) the City Council use its best efforts to sustain and reenact that portion, and (ii) the City Council implement this Proposition by taking all steps possible to cure any inadequacies or deficiencies identified by the court in a manner consistent with the express and implied intent of this Proposition, and then adopting or reenacting such portion as necessary or desirable to allow imposition of the tax.

SECTION 5. Construction. This Proposition must be broadly construed in order to achieve the purposes stated in this Proposition. It is the intent of the voters that the provisions of this Proposition be interpreted or implemented by the City and others in a manner that facilitates the purposes set forth in this Proposition.

SECTION 6. Effective Date. This Proposition will enact and impose a general tax. Accordingly, it will be submitted to a general election on March 7, 2017 for voter approval. If a majority of voters vote in favor of this Proposition, it will become valid and binding ten days after the date that the City Council certifies the election results in accordance with Elections Code § 9217.

City of Bellflower
Ordinance No. 1324

Page 6 ends

SECTION 7. City Council Authority. BMC Chapter 3.37 may be repealed or amended by a majority of the City Council without voter approval. However, voter approval is required for any amendment that would increase the rate of any tax levied pursuant to this Proposition as required by California Constitution Article XIIIC. Should the provisions of Government Code § 53720, et seq. or California Constitution Article XIIIC be repealed or amended, or interpreted by the courts so that voter approval is not required for enacting this Proposition, then this Proposition will take effect as provided for all other City ordinances and may be amended in the same manner as all other City ordinances.

SECTION 8. Effective Date. The Mayor will sign this Proposition and the City Clerk will attest and certify to the passage and adoption of this Ordinance if a majority of the voters voting in the City's general election on March 7, 2017 approve the Proposition.

I HEREBY CERTIFY MEASURE _ (ORDINANCE NO. 1324) WAS PASSED,

APPROVED, AND ADOPTED BY THE VOTE OF THE PEOPLE OF THE CITY OF

BELLFLOWER ON
Mayor
Attest:

City Clerk
APPROVED AS TO FORM:

City Attorney

STATE OF CALIFORNIA

COUNTY OF LOS ANGELES )SS

CITY OF BELLFLOWER
I, Mayra Ochiqui, City Clerk of the City of Bellflower, California, do hereby certify under penalty of perjury that the foregoing Resolution No. 16-80 was duly passed, approved, and adopted by the City Council of the City of Bellflower at its Regular Meeting of November 28, 2016, by the following vote to wit:

AYES: Council Members — Garza, Santa Ines, Schnablegger, Dunton, and Mayor Koops
Dated: November 29, 2016
Mayra Ocrfiiqui, City Clerk
City of Bellflower, California
SEAL)

Impartial analysis
The following impartial analysis of Measure B was provided by the office of the Bellflower city attorney:[3]
“Measure B is a proposition placed on the ballot by the Bellflower City Council. If approved by voters, Measure B would impose a new general tax upon cannabis businesses operating within the City of Bellflower including commercial cultivation, distribution, manufacturing, and retail sales. All tax revenue derived from the tax would be deposited in the City’s General Fund.

Measure B itself does not authorize or permit cannabis business activities. Rather, beginning July 1, 2017, it authorizes imposition of an annual tax upon all commercial cannabis activities authorized by separate City Council action and state law.

For commercial cannabis cultivation (except for nurseries) the tax would be $15.00 per fiscal year, per square foot of authorized space. Commencing July 1, 2020, this tax will increase each fiscal year by $2.50 per square foot until it reaches a maximum annual tax rate of $25.00 per square foot. For nurseries, the tax would be $2.00 per square foot of authorized space.

Beginning July 1, 2020, this tax will increase each fiscal year by $1.50 per square foot until it reaches a maximum annual tax rate of $5.00 per square foot.

Every person transporting cannabis or cannabis products from one permitted business location of one permittee to another must pay an annual tax of $1,500.00 per year.

Every person who operates a dispensary, manufacturing facility, testing laboratory, or distribution facility, or engages in delivery of cannabis in the City must pay an initial annual tax of 5% of the gross receipts per fiscal year. That rate would increase on July 1, 2020 (and for each fiscal year thereafter) by 2.5% until it reaches an annual maximum tax rate of 10%.

Beginning July 1, 2024, and continuing each July 1st thereafter, non-gross receipt based cannabis taxes (cultivation, nurseries, and transportation) would increase based upon the consumer price index.

There is no sunset clause on the taxes. All the taxes implemented by Measure B may be suspended or reduced by City Council action. Any other increase of the tax would require voter approval.

Measure B would impose a “general tax.” Therefore, all tax revenue would be available for use by the City to pay for general City operations and services. The City would not be legally bound in any way to use the tax monies for any special purpose or for any particular facilities or programs. Since this ballot measure proposes a “general tax” rather than a “special tax,” it requires approval by a simple majority of the City’s voters.

A “yes” vote on Measure B favors the Measure. A “no” vote on Measure B opposes the Measure.[2]

1 Mayra Ochiqui
From:Berger, Karl H.

Sent:Sunday, May 10, 2026 6:51 PM
To:Jennifer McGrath
Cc:Campen, Timothy E.; Ryan Smoot; Wangsu Lee; Mayra Ochiqui; Anna Garan Subject:BF - Response to TMW Letter of 5-10-26
Attachments:20260510BF - TMW Response to 5-10.pdf
Follow Up Flag:Flag for follow up
Flag Status:Flagged
Ms. McGrath –

Please see attached, responding to your letter from earlier today. The City Council is blind copied on this email.

Thank you.

The information contained in this e-mail message is intended only for the CONFIDENTIAL use of the designated addressee named above. The information transmitted is subject to the attorney privilege and/or represents confidential attorney work product. Recipients should not file copies of this email with publicly accessible records. If you are not the designated addressee n the authorized agent responsible for delivering it to the designated addressee, you received this document through inadvertent error and any further review, dissemination, distribution or copying of this communication by you or anyone else is strictly prohibited. IF YOU RECEIVED THIS COMMUNICATION IN ERROR, PLEASE NOTIFY U S IMMEDIATELY BY TELEPHONING THE SENDER NAMED ABOVE AT 800.333.4297. Thank you.

From: Jennifer McGrath
Date: Sunday, May 10, 2026 at 2:03 PM
To: "[email protected]" , "[email protected]" , "[email protected]" ,
"[email protected]" , "[email protected]" , Mayra Ochiqui , City Clerk

Cc: "[email protected]" , TMW , Charis
Burrett , "[email protected]" , Brandon
Scadron , "Berger, Karl H." , "Campen, Timothy E."
, Ryan Smoot , Wangsu Lee
Subject: Re: Late Communication for meeting of May 11, 2026 / Request for Continuance to May 25, 2026

2 [EXTERNAL]
Please see the additional Late Communication attached to this email.

Jennifer McGrath
Law Offices of Jennifer McGrath
7755 Center Avenue, Suite 1100
Huntington Beach CA 92647
(714) 231-2124
https://www.jennifermcgrath.com/

On Thu, May 7, 2026 at 6:13 PM Campen, Timothy E. wrote:

Dear Ms. McGrath,

3 Please let me know if you have any questions on the logistics of appearing via video conference. Beyond that, this correspondence represents the City’s final response regarding your request for accommodation. As previously advised, you are free to request a continuance of the appeal hearing from the City Council at the hearing on Monday, if you choose.

Sincerely,

The linked image cannot be displayed. The file may have been moved, renamed, or deleted. Verify that the link points to the correct file and location.

From: Jennifer McGrath
Sent: Thursday, May 7, 2026 5:29 PM
To: [email protected]; [email protected]; [email protected]; [email protected]; [email protected]; Mayra Ochiqui ; City Clerk

[EXTERNAL]

4 Honorable Mayor Santa Ines and Member of the City Council -

The Bellflower Municipal Code 3.37.180(C) specifically contemplates a continuance based on mutual consent.

After unsuccessful attempts with both internal staff and your City Attorney to have the hearing continued to May 25, 2026, I am contacting you directly with this request.

In the absence of a continuance, The Medicine Woman Group, LLC, will not be afforded the fair hearing to which it is entitled.

Please advise if a continuance can be facilitated in advance of the meeting through the City Manager's Office.

Jennifer McGrath
Law Offices of Jennifer McGrath
7755 Center Avenue, Suite 1100
Huntington Beach CA 92647

5 (714) 231-2124
https://www.jennifermcgrath.com/

Sonny R. Santa Ines
Mayor
Victor A. Sanchez
Mayor Pro Tem
Ray Dunton
Council Member
Dan Koops
Council Member
Wendi Morse
Council Member

1 May 10, 2026

VIA EMAIL ONLY

Jennifer McGrath, Esq.

Law Offices of Jennifer McGrath
9114 Adams Avenue #264
Huntington Beach, CA 92646
[email protected]

RE: Response to Late Communication Dated May 10, 2026

Dear Ms. McGrath:

Thank you for your letter dated May 10, 2026 sent on behalf of The Medicine Woman Group, LLC (“TMW”). In short, your letter adds nothing new to your argument; the controlling language regarding the City’s cannabis tax may be found in the Bellflower Municipal Code (“BMC”). While your letter includes Resolution No. 16-80 and the Impartial Analysis of Measure B prepared by the City Attorney, these documents do not alter the City’s position.

Accordingly, refer to my letter of April 28, 2026 for a response to TMW’s arguments.

While I will not repeat what was already stated in my April 28th letter (and before that date by the Finance Director), I reiterate that the City’s cannabis tax under BMC § 3.37.060(D)(1) is a direct tax on the business for the privilege of conducting commercial cannabis operations within the City. It is not a tax imposed on the consumer or purchaser. The fact that TMW voluntarily chooses to collect this amount from its customers and itemize it on receipts does not transform a privilege tax on the business into a pass-through tax on the consumer. When TMW collects the tax from customers and lists it on receipts, those amounts constitute part of TMW’s gross receipts for purposes of calculating the cannabis tax.

Note that the City Attorney’s Impartial Analysis of Measure B does what is intended: it describes the Measure in general terms for the benefit of voters. The BMC – which is the only relevant authority for this matter – defines “cannabis business” or “commercial cannabis business” to mean “any commercial business activity relating to cannabis including, without limitation, cultivating, transporting, distributing, manufacturing, compounding, converting, processing, preparing, storing, packaging, delivering, and selling (wholesale and/or retail sales) of cannabis and any ancillary products and accessories in the City, whether or not carried on for gain or profit.” The express inclusion of “ancillary products and accessories” in the definition of “commercial cannabis business” under BMC § 3.37.020 is controlling.

Sonny R. Santa Ines
Mayor
Victor A. Sanchez
Mayor Pro Tem
Ray Dunton
Council Member
Dan Koops
Council Member
Wendi Morse
Council Member

2 TMW’s May 10 letter references “procedural defects in the tax assessment and notice of the tax assessment detailed in the Hearing Brief” and states that TMW “has not and does not waive any procedural defects.” The City has reviewed TMW’s Hearing Brief and does not concur that any procedural defects exist. The Tax Administrator’s Determination Letter of April 15, 2026, was issued following the administrative hearing held on February 24, 2026, and a thorough review of all documentation submitted for consideration, in accordance with BMC Chapter 3.37. All procedural requirements were satisfied.

The City’s demand for payment of $55,056.11 (net of payment received to date), plus accruing interest at 0.75% per month and audit examination costs of $9,000.00, remains in full force and effect. TMW is again urged to remit payment immediately to avoid further accrual of penalties and interest and to preserve the status of its cannabis business permit.

Very truly yours,

Karl H. Berger
City Attorney

C: City Council
City Manager
City Clerk
Finance Director

Bellflower City CouncilMay 11, 2026

Bellflower City Council
May 11, 2026