California Legislature New Bills

California Legislature New Bills

California Legislature New Bills being produced at a rapid pace. We would have preferred to respond to the Canna Law Blog, but it continues to be unclear if they are actively moderating their blog comments. Since it appears that the standard for getting comments approved by moderation on the Canna Law Blog is ARBITRARY AND CAPRICIOUS we are going to help them out by publishing a shadow when we feel the necessity to get our message out. We truly look forward to a day when that isn’t necessary. We are going to engage our own blog system to see if we can get everyone engaged.

California Legislature New Bills
California Legislature New Bills

They published: We responded with:

The bottom line is that the cannabis regulatory scheme in California is out of control. Let’s get very specific..we reviewed or filed > six dozen 1Q 2018 Cannabis Excise [“CET”] and Sales taxes two weeks ago. Some of the entities were multi-million dollar businesses. CDTFA estimates that less than $40 million was collected which is around twenty-five percent of what was expected.

We aren’t geniuses, but we are willing to bet why the take was so low. The CET quarterly return required eight blanks be filled in. The combination of Cannabis Excise, Cultivation and Sales Taxes require roughly 110 distinct types of information be collected. There are complex requirements for commercial invoices, transportation manifests, receipts and record keeping. The record keeping for CDTFA purposes, federal income tax purposes, and BCC regulatory purposes are different, even with respect to how long the records must be kept.

CDTFA, the IRS, and FTB have different Power of Attorney forms to appoint a representative. BCC, CDFA Cal Cannabis, and CDPH MCSB DON’T HAVE FORMS TO APPOINT A REPRESENTATIVE because they don’t believe that it is possible to do so. The lack of an ability for a California cannabis licensee to appoint a representative to deal with regulatory compliance is very likely a violation of the due process requirements of the 14A to the US Constitution.

This is the response we got from CDPH when we asked the question about how a licensee would get a representative appointed.

Please apprise us with respect to what your current procedures are for representation of individuals or business entities by attorneys and certified public accountants [let’s limit the discussion to those licensed to practice in California].
The answer we received from CDPH – Manufactured Cannabis Safety Branch is as follows:
I can address the procedures and future plans for the Manufactured Cannabis Safety Branch. I’ll let the Bureau and CDFA weigh in with responses from their particular offices.

The California Business and Professions Code, in section 26001(c), defines a cannabis license “applicant” as “an owner applying for a state license pursuant to this division.” If the member of your firm who is completing the application for the business is considered and disclosed as an owner, they may complete the application on behalf of the business. Because of this definition in state law, I do not anticipate any immediate changes to our system to allow a representative (non-owner) to complete the application.

Some may not understand the implications of the response, however, the idea that an applicant or a business is precluded from representation by a CPA or attorney is ABSURD. I can’t get fingerprinted for an owner, but we should be able to represent a business before a regulatory agency.

WE REALIZE THAT THE THREAD IS A LISTING OF PENDING LEGISLATIVE PROPOSALS. However, DO WE AS CPA’s AND ATTORNEYS OWE THE CANNABIS INDUSTRY IN CALIFORNIA AN EXPLANATION OF THE LAWS ON THE BOOKS BEFORE THEY ENACT MORE??

We have a proposal to break the logjam and improve cooperation and communication amongst attorneys, CPA’s and EA’s serving the cannabis industry in California and you can read about it here.

 

 

CPA Services – Cannabis Industry State

CPA Services – Cannabis Industry State

CPA Services – Cannabis Industry State – aBIZinaBOX has created an unofficial repository for the CPA profession and cannabis business.

CPA Services Cannabis Industry
aBIZinazBOX Cannabis Practice Group

businesses to be able to quickly check out the scope of services that CPA’s are permitted to provide to cannabis industry businesses by State Boards of Accountancy.

The resource is located here.

CPAs who wish to provide services to clients in the marijuana industry will encounter many gray areas. However, in addition to the numerous considerations discussed thus far, there are a few more steps CPAs can take to mitigate the risks associated with taking on a client in this industry.

  • A CPA should always have an engagement letter with his or her client that explains what services are to be provided, what services will not be provided, and how much those services will cost.
  • The CPA should require each of the principals in the business to sign a representation letter stating that they understand the requirements of state law related to cannabis businesses and that they intend to fully comply with those requirements to the best of their ability at all times.
  • CPAs should also document all work and communication with a client, even if that communication takes place in an informal setting.
  • A CPA should seek out advice from colleagues that have clients in the marijuana industry to determine how they are trying to best mitigate risk.
CPA Services Cannabis Industry

CPA Services Cannabis Industry – Businesses operating in the marijuana industry are seeking both assurance and non-assurance attest services, including audits, reviews, and agreed upon procedures engagements.

CPAs wishing to provide services to these businesses must first address the issue of competency. Does the CPA have enough knowledge of the industry to plan an engagement properly? A CPA should fully understand the entity, including the legal and regulatory environment of the industry, in order to assess the risk of material misstatement — a challenge when that environment is ever-changing and unclear. In planning an audit and determining the risks of material misstatements, a CPA should consider the numerous risks associated with businesses in this industry.

The key point for tax professionals working with clients in the marijuana industry is due diligence. Because of the lack of clear guidance, CPAs should be conscientious in reviewing all available information related to standards for tax return reporting, confidentiality of client information, conflicts of interest, due diligence, knowledge of client’s error, contingent fees, and written tax advice.

If you are a licensed California CPA that has questions, we are always willing to offer our thoughts. Please note that due to our workload, this offer is for California CPA’s only, strictly enforced.

CPA Services Cannabis Industry

aBIZinaBOX CCDS Roadmap – 2018

aBIZinaBOX CCDS Roadmap – 2018

aBIZinaBOX CCDS Roadmap – 2018 is an overview of our plans to build out our platform to support the commercial cannabis industry in California, our CPA firm on abizinabox.com and a number of client platforms. The overall introduction to the platform entitled aBIZinaBOX WordPress Platform Workflows.

  • IRC Sec. 280E article submitted to major scholarly taxation journals and a
    aBIZinaBOX CCDS Roadmap - 2018
    aBIZinaBOX Inc. CPA’s Cannabis Practice Group

    salable IRC Sec. 280E planning and tax compliance support product and building a template for 280E allocations, choice of entity and potentially IRC Sec. 199A

  • Cannabis Compliance Document Suite [“CCDS”] – which will provide a multi-tenanted platform which will permit the generation of commercial invoices and transportation manifests for California commercial cannabis businesses. A more detailed description of the platform can be found
  • California Cannabis Chek – is the platform product that would address cash controls, and hopefully, provide a basis to get the banking community comfortable with cannabis businesses. You can see more here.
  • Cannabis Compliance AI BOT – is the concept that I mentioned briefly mentioned which would involve the creation of a BOT that would have the FAQ from the aBIZinaBOX Cannabis Practice Group website with continued maintenance and update as either a pay per question or monthly subscription. The AI engine is going to be the Google Tensorflow AI Engine. 
  • CDTFA Compliance Platform– is the platform/product that that would provide tax compliance services for Cultivation, Cannabis Excise and Sales tax returns starting with several levels of fees for return preparation dependent on answers to the due diligence instrument that we are working on to take an inventory of the accounting, tax and regulatory processes that a business has in place.  
  • Development of Xero-Fishbowl integration, adding METRC bridge for Extractor Accounting and Tax compliance platform.
  • Ala Carte Consulting based upon any of what would get “fed” to use the five “products identified above”.
  • Tax Controversy – Audit Defense which is would assist cannabis industry businesses being examined by the IRS, FTB or CDTFA for taxes and BCC, CDPH or CDFA for California cannabis industry regulatory compliance.
  • Alpha Stage – There are a couple dozen additional extensions of the platform in an alpha stage we will expand up shortly.

 

Workflow with Google Forms Wufoo

Workflow with Google Forms and Wufoo

Workflow with Google Forms Wufoo highlights some of the very powerful tools available through Google Cloud’s G Suite particularly with app scripting and Google Forms and wufoo.com which is a product that has been around for years.

Create your form

To start, we’ll create a new form and add questions. Forms automatically save every change you make.

In this section, you learn how to:

Create a new form
  1. Choose an option:
    • From forms.google.com, click Blank or choose a template.
    • From drive.google.com, click New > More. Next, to Google Forms, point to the Right arrow arrow_forward_ios and click the Blank form or From a template.
  2. Name your form: In the top-left corner, click the Untitled form or the template form name and enter a new name.
  3. (Optional) Do any of the following actions:
    • Add a description: Under the form name, add your text.
    • Change the background color or theme: Click Color Palette palette and then choose a color or theme drive_image.
Add questions

If you’re using a template, you can skip to Section 1.3 to edit your form. You can always come back here if you want to add or edit existing questions.

1 Click Untitled question and enter your question. You get suggestions based on your type of question.

2 (Optional) To change the question type, click the Down arrow arrow_drop_down.

3 Add response options (if applicable to your question type).

4 (Optional) To specify if people must answer the question, click required.

To add more questions, choose an option:

5 To add a new question, click Add question add_circle.

6 To add a copy of the existing question, click Duplicate content_copy.

Note: Changes are automatically saved. To preview your changes any time, at top right, click Preview visibility.

Edit questions

You can add things like images and videos to a question at any time. You can also reorder and delete questions.

Select a question and do any of the following actions:

  1. Drag to reorder a question. You can also drag and reorder answers.
  2. Delete a question.
  3. Click More more_vert to:
    • Add a description or hint.
    • Shuffle the answer order.
  4. To shuffle the question order, click Settings settings > Presentation. Check the Shuffle question order box and click Save.
  5. Add an image to a question. You can also add images to answers or forms.
  6. Add a YouTube video.
Choose Form Settings and Preview

When you’re done adding questions, you can choose form settings and preview your changes before sending it out.

In this section, you learn how to:

Choose Form Settings

Decide who can access your form and whether to collect email addresses from people. By default, form sharing is limited to your organization and email collection is turned off.

Click Settings settings > General and choose from the following options:

  • Collect email addresses—Collect respondents’ email addresses.
  • Response receipts—Send copies of responses on request or automatically.
  • Restrict to your organization’s users—Limit your form’s audience to your organization. Uncheck this box to distribute your form externally.
  • Limit to 1 response—Allow people to complete your form only once.
  • Edit after submit—Let people change their answers after submitting them.
  • See summary charts and text responses —Let people see a summary of everyone’s answers.

When you’re done making changes, click Save.

Let people review and edit your form:

  1. At the top right, click More more_vert > Add collaborators.
  2. Under Invite people, enter the email addresses of the people you want to share with.
  3. Click Send.

Whoever you invite can edit any part of your form, including responses and where they are saved.

Preview your form.

While you’re changing your form’s settings, you can preview it to see what the changes look like. You’ll also want to preview it when you’re done.

At the top right, click Preview visibility. The preview opens in a new window. To edit the form, click Edit create or go back to your editing window.

 

Manage event registrations, create a quick opinion poll, and much more. With Google Forms, you can create and analyze surveys right in your mobile or web browser—no special software required. You get instant results as they come in. And, you can summarize survey results at a glance with charts and graphs. You can learn more here.

Workflow Approval with Google Forms – Part I

Workflow Approval with Google Forms – Part II

Advanced Google Forms and Add-ons

Wufoo Forms

Embedding A Wufoo Form in a Website

Building Complex Wufoo Forms with Adobe Muse – Widget Tutorial

P

Building Complex Forms with Wufoo

Prior Post – Gravity View, Perks Add-ons

Next Post – ECM Connectors, Helpdesk – Client Support

Gravity View, Perks Add-ons

Gravity View, Perks Add-ons

Gravity View displays the data that Gravity Forms collect.

The Best Way to Display Gravity Forms Entries on Your Website

Gravity Forms collects data. Gravity View displays the data. Your form submissions are now useful content.Put that easily-collected content to work using these layouts:

Unlimited Views – Make views until you float away. There is no limit to how many you can create.

Approve & Reject Entries – Approve each entry before it goes live. If you want to allow all entries, that works too.

Edit Entries From the Front End -No need for the admin dashboard: edit the entry in the original Gravity Forms form…and allow users to edit the entries they created.

Drag-and-Drop – Lay out your content using the drag-and-drop editor.

Images, Audio, and Video – Media uploaded using Gravity Forms is easy to display in Views. Show off the images with photo galleries.

Ratings & Reviews – Allow site visitors to rate entries (using stars or up/down votes). Then sort your Views by rating.

100% Customizable if you know code? Create custom layouts and design with CSS. Features tons of WP developer hooks for full customization.

Gravity Forms Add-Ons Compatible – GravityView works with all official Gravity Forms Add-Ons. We work well with the Gravity Forms ecosystem.

Import CSVs – Want to import data from a CSV file to use in Gravity Forms? No problem! We have the Gravity Forms Import Entries plugin

DataTables Integration – GravityView has deeply integrated with DataTables, the best script for working for tabular data. Browse, filter, and sort entries with live updates. Included with Interstellar or Galactic license levels.

Gravity Flow & Gravity PDF & GFChart – Gravity View works great with Gravity FlowGravity PDF, and GFChart to do even more with your form data.

Gravity Perks – Add-Ons

 

Prior Post – Gravity Flow – Workflow Engine Video

Next Post – Workflow with Google Forms Wufoo

This will rock your website…check it out.

Gravity View, Perks Add-ons

Gravity Flow – Workflow Engine Video

Gravity Flow – Workflow Engine Video

Gravity Flow – Workflow Engine Video

Multi-Step Gravity Forms

Suitable for Any Business Process – Vacation requests, Purchase Orders, Admissions Forms, RFPs, Project Initiation Plans, Case Management… any form that requires a process.

Improve Communication and Reduce Confusion – Stop micro-managing. Keep everyone in the loop. Help internal teams focus more on the task and less on the process. Make it easy for customers and suppliers to participate in the workflow.

Configure as many Workflow Steps as you need –  Drag and drop them into the right order, activate/deactivate them and add new ones as your process adapts. Steps include approval, user input/edit, notification, webhooks and integration triggers.

Responsive Front-end – Display the UI in the front-end or use the built-in admin pages to list pending tasks, view entry details, workflow forms and the status of submissions.

Feedback Loops & Process Branching – Implement review loops allowing users to edit their values before re-submitting for approval. Use workflow conditional logic to branch the process or skip steps.

Granular Permissions – Control who can submit forms, approve entries, modify values and view the status. By default, users can only see the status of their own submissions. Support for field level access.

Extensible & Developer-Friendly – Developers can easily customize the functionality with actions and filters and create new step types using the Workflow Step API. Entry values can be sent to external systems at any step in the Workflow with the Webhook step.

Gravity Flow – Workflow Engine

Gravity Flow Features and Benefits is here.

You can read a review of the Gravity Flow Plug-in here.

The Gravity Flow website is here.

Gravity Forms Add-on and Integrations are here. The list is below.

  • ActiveCampaign Add-On
  • Agile CRM Add-On
  • Authorize.net Add-On
  • AWeber Add-On
  • Batchbook Add-On
  • Breeze Add-On
  • Campfire Add-On
  • Capsule Add-On
  • CleverReach Add-On
  • Dropbox Add-On
  • Emma Add-On
  • Freshbooks Add-On
  • GetResponse Add-On
  • Help Scout Add-On
  • HipChat Add-On
  • Highrise Add-On
  • iContact Add-On
  • Mad Mimi Add-On
  • MailChimp Add-On
  • PayPal Standard Add-On
  • PayPal Payments Pro Add-On
  • Slack Add-On
  • Stripe Add-On
  • Trello Add-On
  • Twilio Add-On – SMS Messages
  • User Registration Add-On
  • Zapier Add-On
  • Zoho CRM Add-On

Free Extensions

Advanced Extensions

Gravity Flow Documentation is here.

First Post –  Gravity Forms

Next Post – Gravity View, Perks – Add-ons

Gravity Forms – Workflow Platform Video

Gravity Forms – Workflow Platform Video

Gravity Forms – Workflow Platform Video is the starting place for the forms, workflows and reporting that aBIZinaBOX Cannabis Practice Group used to build its platform. So we begin a series of posts about how we have built out a workflow process or our practice and out clients with tools that anyone can use.

This is the first of a five-part series. While some of our “friends” at Bluewire Strategy, Karbon, and Canopy Tax don’t understand is that you can have the slickest platform in the world, it isn’t a substitute for the brain that resides under that have of some old curmudgeon that actually knows a bit about running a CPA firm. It really isn’t a secret, it just proves a very old phrase “you can’t put in what god left out.

Gravity Forms Basics

Gravity Forms Tutorial

Gravity Forms Conditional Fields

Gravity Forms Form Fields

Gravity Forms Styler

Gravity Forms has a YouTube Channel with tons more of this stuff that you can access here.

The Gravity Forms Website is here

The Gravity Forms Documentation and FAQ’s live here.

If you would like to start a discussion using the form below.

Gravity Forms – Workflow Platform Video

We are just waiting for some smart ass to ask “what tools did you use to build out your website and what do they cost? Well…here is your answer:

  • Advertising – the platforms should be easy to recognize
    • Social Media
      • Facebook
      • Linkedin
      • Twitter
    • Local Digital Media – 
      • Yelp
    • Google AdWords – Paid Search
  • Search Engine Optimization [“SEO”]
    • ahrefs.com – is a well-known toolset for backlinks and SEO analysis. At the moment we stand out from the herd of other similar services by the largest base of Live links, huge Index and the best Speed of index updates. We constantly improve all our algorithms to provide our customers with freshest and most actual backlinks … $179/month
    • moz.com –  is a software as a service (SaaS) company based in Seattle, Washington, USA that sells inbound marketing and marketing analytics software subscriptions. It was founded by Rand Fishkin and Gillian Muessig in 2004 as a consulting firm and shifted to SEO software development in 2008. $149/month
    • screamingfrog.com –  is a website crawler, that allows you to crawl websites’ URLs and fetch key onsite elements to analyze onsite SEO. Download for free, or purchase a license for additional advanced features. $208/quarter
  • Website Platform
    • wpengine.com – is a leading web host in the managed WordPress host category. … The next step should be to go with a WordPress-exclusive hosting company or a Managed WordPress Host. That means a company that specializes only in WordPress, so they’ve built their technology from the ground up for performance and security. $99/month
    • cloudflare.com – s a U.S. company that provides a content delivery network, DDoS mitigation, Internet security services and distributed domain name server services, sitting between the visitor and the Cloudflare user’s hosting provider, acting as a reverse proxy for websites. $88/month
    • maxcdn.com. – is one of the largest Content Delivery Network provider. They accelerate your site and decrease the server load. $99/month + $39/month
    • gtmetrix.com – is one of the tools that we have found ourselves using more and more to get detailed reports about our site’s performance. It is a free tool that analyzes your page’s speed performance using Google Page Speed and YSlow. $15/month
    • wptangerine.com – is a WordPress support service. They help people rock WordPress. … They offer unlimited tasks submission plans with which users can pay a monthly fee and then submit unlimited amounts of WordPress tasks be performed. $247/month
    • jetpack.com – is the ultimate toolkit for WordPress. It gives you everything you need to design, secure, and grow your site in one bundle. With Jetpack, you can: Fully customize your site with free themes, image tools, and rich content $29/month
    • envato.com. – is a collection of themed marketplaces, where creatives sell digital assets to help bring your ideas to life. Buy anything from Photoshop actions and video footage to advanced WordPress themes and plugins. –$$ varies
    • alexa.com – is Information. Insight. Advantage. Information is power – if you have the right tools. Alexa’s suite of intuitive analytics products transforms data into meaningful insights that lead to competitive advantage for your company. $19.95/month
    • sookasa.com – is the only all-in-one enterprise CASB and SaaS security provider to audit activity, protect data end-to-end, and enforce policies on Dropbox, Google Drive, OneDrive, and Slack. $19.95/month
  • Network Platform – is the infrastructure
    • amazon web services – is a secure cloud services platform, offering computing power, database storage, content delivery and other functionality to help businesses scale and grow. approximately $160/month
    • wufoo.comevernote.com 
    •  
  • What Doesn’t Get Billed– are the basic platform for the practice
    • Google Cloud Platform – $1100 – $1200/month
    • Microsoft Azure – $$750/month
    • box.com – $150/month
    • Dropbox Business – $250/month
    • Thomsen Reuters – Tax Platform – $17,500 for the year

Now you know what the tools are to play “big league baseball”

Next Post – Gravity Flow – Workflow Engine Video

Gravity Forms – Workflow Platform Video

Google Custom Search Added Website

Google Custom Search Added Website

Google Custom Search Added Website to aBIZinaBOX Cannabis Website. We upgraded the search function on our website today. The site now uses Google Custom Search and will now search the following websites:

The addition of Google Custom Search Engine substantially enhances search from our site by excluding extraneous information but including the critical regulatory sites for the cannabis industry in California.

Google Custom Search provides a search engine on our website to help find the information you are looking for. Because Custom Search is based on Google’s core search technology, we are confident that you are getting high quality, relevant results.

Google Custom Search Help

Temporary Cannabis Licenses Expire April 30

Temporary Cannabis Licenses Expire April 30 Temporary Cannabis Licenses Expire April 30 if their effective date is January 1, 2018, effective date will expire in less than a week. If a license misses the submission deadline for an annual license, they will be required to shut down until an annual license is issued. Temporary licenses … Continue reading “Temporary Cannabis Licenses Expire April 30”

To access this post, you must purchase Distribution Services Document Suite.
Temporary Cannabis Licenses Expire April 30 Temporary Cannabis Licenses Expire April 30 if their effective date is January 1, 2018, effective date will expire in less than a week. If a license misses the submission deadline for an annual license, they will be required to shut down until an annual license is issued. Temporary licenses … Continue reading "Temporary Cannabis Licenses Expire April 30"
To access this post, you must purchase Distribution Services Document Suite.

CDTFA Releases Cannabis Excise Return Forms

CDTFA Releases Cannabis Excise Return Forms

CDTFA Releases Cannabis Excise Return Forms.

The electronic cannabis returns are now available online. You may access the online return on our website from the login page by using your User ID and Password, or your Express Login Code and the Account Number.

As a cannabis distributor, you are responsible for reporting and paying both the cannabis excise tax collected from retailers to whom you sold or transferred cannabis or cannabis products and the cultivation tax you collected from cultivators and manufacturers. You will report both these cannabis taxes on the same electronic return. Below are general instructions to correctly report the excise and cultivation taxes on the cannabis return.

Cannabis Excise Tax
To report the excise tax, you must enter the average market price of your sales or transfers of cannabis or cannabis products to a retailer during the reporting period in which the sale or transfer occurred. You must separately enter the total average market price on sales of medicinal cannabis and on sales of adult-use cannabis; there is a separate line on the return for each. The cannabis return will automatically compute the excise tax due based on the amounts entered.

The “Add Excess Excise Tax Collected, if any” box is used to report:

  • Any amount of tax that was collected in excess of the amount of tax that is due and was not returned to the retailer and/or retail purchaser.
  • The cannabis excise tax retailers paid to you on cannabis or cannabis products that were not purchased from you prior to January 1, 2018, and sold at retail on or after
    January 1, 2018.

Cultivation Tax
To report the cultivation tax, you must enter the category (flowers, leaves, or fresh cannabis plant) and ounces of cannabis that you acquired from a cultivator or a manufacturer during the reporting period that the cannabis enters the commercial market (that is, passes the required testing and quality assurance review). You must separately enter the weight and category for medicinal cannabis and for adult-use cannabis. The cannabis return will automatically compute the cultivation tax due based on the amounts entered.

Calculating Cannabis Excise Tax