A special election will be held in the City of Shasta Lake on Tuesday to decide whether to impose a business tax on marijuana, with the money earmarked for law enforcement. Cultivation of marijuana would be taxed by $26 per square foot of growing area. Manufacturing, such as for hash oil or edible goods, would be taxed by $25 per square foot of preparation area. Other cannabis businesses, such as the three existing retail dispensaries, would be subject to a 12% tax on gross receipts. There would be no difference in whether the marijuana is for medical or recreational use. All of the money would need to be used only for law enforcement and code enforcement within the City of Shasta Lake. The city council would have authority to make amendments, but none that would raise the tax beyond the stated rate. Because it’s a specially earmarked tax, a two-thirds supermajority of yes votes is needed for passage of the measure. An existing cannabis tax established in 2014 passed by more than 73%. Usual polling places will be open. Those with vote by mail ballots must get them postmarked by Tuesday or drop them off at an official ballot drop box.